1156 LAWS OF MARYLAND.

of the town, and no one shall be entitled to a notice of taxes,
due and in arrears, on property which is not charged on the
assessment books of the town to such person, firm, corpora-
tion or association. On and after the day on which said taxes
fall due and payable, as above stated, the tax collector may
proceed to the collection of any of said taxes, and if he pro-
poses to collect said taxes by levy upon the personal property
of the delinquent, he shall first leave with the person, firm, cor-
poration or association against whom the said taxes are
charged, or by whom the said taxes are to be paid, or with
one of them, if more than one, or at his, her or their usual
place of abode, or at the usual place of abode of one of them,
a statement showing the aggregate amount of property of
every description with which the person is assessed and the
amount of taxes due thereon, with a notice annexed thereto,
that unless the taxes so due are paid within thirty days there-
after, he, the said tax collector, will proceed to collect the same
by way of distress or execution, to be levied on said property.
And if at any time after thirty days after the said notice has
been so delivered the taxes shall not be paid, the tax collector
may proceed to collect the same by levy upon so much of the
personal property of the person, firm, corporation or associa-
tion from whom such taxes are due as may be necessary to sat-
isfy and pay the delinquent taxes and interest, and also all
the costs of sale; and after having given ten days' notice of the
time, place, manner and terms of sale by handbills stuck up
at the courthouse door of Worcester county in the town of
Snow Hill, and at least three public places on the public
streets of Berlin may, agreeably to said notice, sell at public
auction for cash the property so levied on, at some public
place in Berlin, and may then and there deliver possession of
the property so sold to the purchaser; and after retaining out
of the proceeds of sale the amount of taxes due from the de-
linquent, with interest thereon, together with all the costs in-
curred in making the sale and caring for the property, includ-
ing poundage fees, he shall pay over the surplus, if any there
be, to such delinquent. And for the payment of any taxes due
on the annual levy which shall not be paid on or before the
first day of January next succeeding the levy of said taxes,
the tax collector may sell the real estate of the delinquent
from whom the said taxes are due, whether the said delin-
quent has personal property or not, by complying with the fol-
lowing provisions; the tax collector shall first leave with
the person, firm, corporation or association against whom
the said taxes are charged or by whom the said taxes are
to be paid, or with one of them, if more than one, or at