ART. 24.] WORCESTER COUNTY. 1157

his, her or their usual place of abode, or at the usual place
of abode of one of them, if said person or persons or any of
them reside in Worcester county, or if a corporation or asso-
ciation, it has an office or officer in said county, or if none
of the said persons live in said county, and if it is a corpora-
tion or association and has no office or officer in said county,
he shall set up the same on the land or premises which he pro-
poses to seize or levy upon to satisfy said taxes, or to deliver
to the tenant, or to any person in possession of said land or
premises, a statement showing the aggregate amount of prop-
erty of every description with which the person, firm, corpora-
tion or association 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 thereafter, he, the said
tax collector, will proceed to collect the same by way of
distress or execution, to be levied on said real or personal
property. At any time after thirty days after said notice
has been delivered or set up, if the said taxes shall not be
paid, the collector sliall levy upon the real estate of the de-
linquent; and after giving twenty days' notice of the time,
place, manner and terms of sale, by advertisement in some
newspaper published in Berlin, and also by notice stuck up
at the courthouse door of Worcester county, in the town of
Snow Hill, shall, agreeably to said notice, either on the prem-
ises, or at the courthouse door of said county, proceed to
sell by public auction the property so levied on, for cash, re-
taining out of the proceeds of such sales the amount of taxes
due from such delinquent, with interest thereon, together with
all costs incurred in making the sale and paying the surplus,
if any there be, to the owner thereof; and the tax collector
shall report the sale, together with all the proceedings had in
relation thereto, to the Circuit Court, in equity, and the court
shall examine the said proceedings, and if the same appear to
be regular, and the provisions of the law in relation thereto
have been complied with, shall order notice to be given by
advertisement in some newspaper published in said county
warning all persons interested in the property sold to be and
appear by certain day in the said notice to be named, to show
cause, if any they have, why said sale shall not be ratified
and confirmed; and if no cause or an insufficient cause be
shown against the said ratification the said sale shall, by order
of the said court, be ratified and confirmed, and the purchaser
shall, on payment of the purchase money, have a good title
to the property sold, but if good cause, in the judgment of
said court, be shown in the premises the said sale shall be
set aside, in which case said collector shall proceed to make