186

LAWS OF MARYLAND.

days, the personal property, if any, of the delin-

How to value.

quent, sufficient to pay the taxes due and in ar-
rears, with interest and costs ; and when there is
no personal property, the collector shall summon
the county surveyor and two appraisers, who shall
proceed to value at cash value, and lay off suf-
ficient land of the delinquent, if the same is de-
sirable, to pay the taxes due and in arrears, with
interest and all costs, for which service the sur-
veyor shall receive four dollars for survey and

Sale— how or-
dered.

plat, and the appraisers one dollar each ; and
upon the return of the plat of the survey or the
appraisement, and a copy of his notice, with an
affidavit as to the time and manner of its service
by the collector, the court shall, if the proceed-
ings of the collector have met the requirements
of this act, order a sale of the land so laid off by
the collector, and prescribe the time, manner and
terms of such sale ; and a sale made under such
order shall, unless the owner of the property so
sold as aforesaid shall, within three months from
the day of said sale, on application to said court,
show and prove to said court that said collector
has not complied with the terms of said order
directing said sale, or has unfairly made said
sale, in which case said sale shall be set aside by
said court, and another sale at once, by said
court, shall be ordered to take place within thirty
days from said date, unless said person shall pay
said taxes and all interest thereon, including the
cost of said proceeding directing said sale and
printing the notices of delinquency as aforesaid,
and the collector's deed, without further pro-
ceedings, except as above stated, shall be con-
clusive against delinquent and all claiming un-
der, by and through him, and against incum-

Time of filing
deed and plat.

brances, provided said deed and plat are filed
for record within six months, and in case delin-
quent's land is indivisible, the surveyor and
appraisers shall report the fact with the appraised
value of same at cash value, and the court shall
order sale of same in same manner, and collec-
tor's deed shall have same effect, provided the
real estate sells at such sale for one-half of its
appraised value, and the surplus in either case
shall be paid over to the person or persons enti-
tled thereto.