756 LAWS OF MARYLAND.

Taxes, in Dorchester County," to compel the payment of taxes
due and in arrear and charged to under the levy for the
year . It shall not be necessary for him to go upon the
land to seize and take in execution such property, but the mak-
ing of said schedule, when signed by him, shall constitute a
seizure, and so when he is about to make sale of personal prop-
erty he shall make a schedule suited to the case, and such
schedule shall be a seizure of said personal property. But the
said official may seize and take in execution not only the per-
sonal property assessed to the taxpayer, but he may seize and
take in execution any other personal property or the delin-
quent.

115B. Having taken the proceedings aforesaid, the said offi-
cial, in person or by one of his assistants or deputies, after
giving at least twenty days' previous notice of the time, place,
manner and terms of sale by advertisement, inserted in some
newspaper published in said county and also by notice set up
for twenty days at the courthouse door, in Cambridge, in
said county, shall agreeably to said notice proceed to sell the
property at public auction for cash, on the premises, or at some
convenient place in the election district where the property lies,
or at the courthouse door aforesaid. When personal property
alone is to be sold, ten days' previous notice shall be given, by
advertisement inserted in some newspaper, or by handbills con-
spicuously posted in the election district where the property is
kept, and such sale shall take place wherever the property is
kept or wherever the said official appoints, and the sale
shall be for cash. He shall retain out of the proceeds of such
sale the amount of the taxes due from such delinquent, with
interest thereon, together with all costs, incurred in making the .
sale, and he shall pay surplus, if any there be, to the owner
thereof, or to anyone who shall be entitled thereto, but if the
person entitled thereto resides outside of said county, or is un-
known, or cannot be found in said county, or in any case, he
may pay the said surplus into the court, ratifying the sale,
with a detailed statement, showing such surplus, and in the
said court may dispose of the same.

115c. In all cases where lands shall be sold for the payment
of taxes in arrear, it shall be the duty of the said treasurer and
collector to report the said sale, under oath, together with all
the proceedings had in relation thereto, to the Circuit Court
for the said county where said lands are situated. The court
shall examine the said proceeding and if the same appear to be
regular, and the provisions of the law in relation thereto have
been complied with, it shall order notice to be given by adver-