LLOYD LOWNDES, ESQUIRE, GOVERNOR. 297

of proof shall be on the exceptant to show the same to be in-
valid under the law.

49. Whenever the City Collector shall have distrained or
levied upon any goods or chattels in said City for non-payment
of any taxes, State or municipal, due by the owner thereof, be-
fore making sale of the property so distrained or levied upon,
said City Collector shall give notice by advertisement published
twice a week for one week prior to the day of sale, and also on
the day of sale, in three of the daily newspapers published in
said City, one of which shall be in the German language, that
he will sell for cash, at public auction, to the highest bidder, on
the day and at the time and place mentioned in said advertise-
ment, the property therein specified, unless on or before the day
of sale the entire amount of taxes for which such distraint 'or
levy shall have been made, with the interest thereon, and costs
of making said levy and advertisement, shall be paid.

50. Every City Collector who shall sell any goods or chat-
tels levied or distrained upon for taxes, State or municipal, in
Baltimore City, after due advertisement, as required in the pre-
ceding section, shall retain out of the proceeds of sale the amount
of taxes due from the delinquent, for which such levy or dis-
traint shall have been made, with the interest thereon, and all
costs incurred in making said sale, and shall pay over the sur-
plus, if any, to the owner of the property so levied upon and sold.

51. The City Collector shall not be required to distrain for
any taxes assessed or levied upon real estate or personal prop-
erty, but as soon as practicable, after the first day of July in
every year, he shall cause a copy of each bill for taxes upon real
estate or personal property, levied the preceding year remain-
ing unpaid, to be made out and delivered to the person by
whom such taxes are to be paid, or one of them if more than one,
or at his, her or their last known residence, or to his, her or their
agent, or left upon the premises with a notice thereon, that
unless the taxes so due are paid within thirty days thereafter,
five per cent, of the gross amount thereof will be added to the
bill, and at the expiration of thirty days from the delivery of