384 LAWS OF MARYLAND.

the bill for taxes due, interest and all costs, including that of
levy, shall be delivered to the owner if he be in possession of the
property, or at his residence if he be within the same district,
or mailed to him at his postoffice address, if known, and if not,
then to be conspicuously posted on the premises, together with
a notice that if said bill for taxes, interest and costs be not paid
within thirty days, the property levied upon will be sold at
public sale; and the said treasurer is authorized to expose any
property so levied on at public sale, upon the expiration of
thirty days, either on the premises or at the courthouse door in
Annapolis, and to sell the same to the highest bidder for cash,
the said treasurer having first given twenty days' notice of the
time, place and terms of such sale by advertisement in one
newspaper published in Annapolis, to be designated by the
County Commissioners, and by printed handbills publicly
posted at said courthouse door, and at least ten places in the
district where the property is located, one of such notices to be
placed upon the premises; personal property may be sold upon
ten days' notice by handbills so posted in the district and at
the courthouse; any advertised notice of sale under the provi-
sions of this section shall be deemed sufficient if it contains
the time, terms and place of such sale, the year or years for
which the taxes are due, to whom the property is assessed, the
district where located, the quantity of land, if land, offered
for sale if there be record evidence thereof, and a reference to
the liber and folio where the title for said property may be
found; in no case shall a description by metes and bounds be
necessary, nor shall a greater sum than two dollars be paid for
any newspaper advertisement thereof, and it shall be the duty
of the treasurer to comply with the provisions of this section
and enforce the collection of taxes so remaining unpaid before
the first day of January next succeeding the time when he is
herein required to compel the payment of such taxes.

SEC. 231. When any real estate shall be sold under the pro-
visions of the preceding section for taxes, the sale shall be re-
ported to the Circuit Court for said county by the treasurer,
upon which report, if the court shall find the proceedings
regular, and that the provisions of law in relation thereto have
been complied with, there shall be a brief order nisi passed and
a copy thereof published as in case of judicial sales by trustees,
and if no sufficient cause be shown to the contrary, the sale
shall be ratified by said court; but if sufficient cause be shown
to the contrary, in the judgment of said court, said sale shall be
set aside, in which case the treasurer shall proceed to a new
sale of the property; upon the ratification of such sale, the
treasurer shall convey to the purchaser the property purchased