1386 LAWS OF MARYLAND. [CH. 680

31. It shall be the duty of the said treasurer to attend in
person or by deputy at the office of said town commissioners,
or such other place as said town commissioners shall designate
in said town, at least one day in each week between the time
said taxes are placed in his hands for collection and the first
day of October of the current year to collect and receive such
taxes.

32. Immediately after the first day of September in each
year the said treasurer shall make up a list of all delinquent
taxpayers and the amount for which they are respectively in
arrear, and shall forthwith cause the same to be published
once a week for two successive weeks in one newspaper pub-
lished in said town, if one is published there, but if not, then
in some newspaper published in Harford County, and charge
a proportionate part of the cost thereof to each of said delin-
quents; should any of said taxes so in arrear continue unpaid
after such advertisement and remain so unpaid until the first
day of October then next ensuing, then immediately after the
first day of October in each year the said treasurer shall make
up a further list of all taxes due and in arrear, which list
shall contain the names of the person or persons assessed with
the property upon which taxes are due and in arrear and a
brief description of the property; and in case of real estate
such reference to conveyances as will render the same easy of
identification and the amount of taxes levied and in arrear,
including all arrears for previous years, with interest and
costs and expenses accrued and to accrue thereon to the day of
sale, to which list shall be appended a notice that if said taxes,
interest, costs and expenses are not paid before the first Mon-
day of December then next ensuing, the said treasurer will
proceed at 10 o'clock A. M. on that date in said town of
Aberdeen, to offer every piece of said property, real or per-
sonal, for sale to the highest bidder for cash, the place of sale
in said town to be stated in said notice, which said list and
notice shall be published in one newspaper published in said
town, if one is published there; but if not, then in some news-
paper published in Harford County for four successive weeks
prior to the said first Monday of December; and on the said
first Monday of December the said treasurer shall proceed to
sell any and all such pieces of property, real or personal, upon
which said taxes, interest, costs and expenses shall not then
have been paid and shall continue such sale each secular day,
legal holidays excepted, from 10 o'clock A. M. until 3 o'clock