ART. 23.] WICOMICO COUNTY. 1109

of the real property so assessed to him or her. He shall keep a
copy of the notice with a memorandum thereon of the date of
mailing, delivering or posting of said notice on the property, as
the case may be, which shall be prima facie evidence of the
mailing, delivering or posting of same.

153. And be it enacted, That on and after the first day of
January suceeding the levy for any year the collector may
enforce the payment of any taxes due and owing by mailing or
delivering to the delinquent taxpayer or his agent, or by posting
on property where owner or agent can not be found, a notice
giving the amount of taxes due, warning said delinquent that if
said taxes are not paid within twenty days from the date of
said notice he will proceed to sell the said delinquent's prop-
erty for the payment of said taxes, interest and the penalty
thereon. At the expiration of said time he may advertise said
property or any part thereof by two successive insertions in
some newspaper published in Salisbury prior to the day of sale,
and by such other notice as he may deem proper, and sell said
property so advertised, unless said taxes and penalties, to-
gether with the cost of advertising, not to exceed two dollars
for any one piece of property, shall be paid by the owner of the
property on or before the sale of same. The notice of sale
shall be sufficient if it contains the time, place and terms of
sale, the year or years for which the taxes are due, the name
of the person to whom the property is assessed and a descrip-
tion of the property sufficient to identify same. It shall not be
necessary for him to levy upon any land sold hereunder. In
case there is no real estate he may levy upon and seize any
personal property belonging to the delinquent taxpayer, and
after giving at least ten days' notice of the time, place and
terms of sale by notice posted at the courthouse door in Salis-
bury, may sell the said personal property levied upon and
seized, or so much thereof as is necessary for the payment of
the taxes so due and the penalties thereon and the costs of the
sale. The collector shall be entitled to charge and receive a fee
of one dollar for each sale made by him hereunder.

154. And be it enacted, That when the collector shall sell
any real estate under this Act he shall report such sale with his
proceedings relating thereto to the Circuit Court for Wicomico
county, sitting in equity, whereupon said court shall pass an
order nisi thereon, which order nisi shall be published for not
less than three successive weeks in some newspaper published
in the city of Salisbury at least one month before final ratifica-
tion of said sale, warning the party to whom said property is
assessed and all persons interested in said property to appear
in said court on some certain day to be named therein and show