1622 LAWS OF MARYLAND.

78. It shall be the duty of the register, as soon as the annual
tax levy is made and placed in his hands for collection, to give
notice by advertisement in one newspaper published in said
Ellicott City, which notice shall state the time from which the
taxes bear interest, and shall warn all persons of their liability
to be published as delinquent taxpayers and to have their prop-
erty sold unless the taxes, with which they are respectively
charged are paid on or before the first day of January then next
ensuing. He shall also, immediately after said levy is made,
make out the bills of each taxpayer, to which a similar noticb
shall be annexed, and upon application shall forward the bill by
mail or otherwise to the person, or his agent, to whom taxes have
been assessed. Immediately upon the first day of January in
each and every year he shall make out an alphabetical list of
taxes due and in arrears, which list shall contain the name or
names of the person or persons, or body corporate assessed with
property upon which taxes are due and in arrears, a brief de-
scription of the property and such references to conveyances as
will render the same certain of identification, and the amount
of taxes levied and in arrears, with interest and costs accrued
and to accrue thereon to the date of sale, to which list shall be
appended a notice that if the said tax or taxes are not paid on or
before the second Monday of April next ensuing, together with
the interest accrued thereon and a proportional cost of adver-
tising and fees, he will proceed at ten o'clock, A. M., on said
second Monday in April, at the Court House Door in Ellicott
City, to offer each and every of said parcels of land for sale to
the highest bidder for cash, which said list and notice shall be
published in a newspaper published in said Ellicott City for four
successive weeks prior to the first Monday in March, and on said
second Monday in April the registrar shall, at the hour and
place named in said advertisement, proceed to sell any and all
such pieces or parcels of land and premises, beginning with the
first on said list, and so on in order, upon which taxes, interest,
costs and fees shall not have been paid, and shall continue such
sales on each secular day, legal holidays excepted, from ten
o'clock, A. M., until three o'clock, P. M., until every parcel shall
have been offered. Should the registrar, by reason of illness or
other disability, be unable to attend and conduct such sale or
sales, and in such case the deputy shall conduct such sale or
sales, and in such case the deputy shall make the affidavit to the
report of sales as now provided by law. The real estate of a
delinquent taxpayer may be sold to pay City taxes, whether
there be personal property or not. Whenever it shall be un-