EMERSON C. HARRINGTON, GOVERNOR. 979

in Pocomoke City, and may then and there deliver posses-
sion of the property so sold to the purchaser; and after re-
taining out of the proceeds of sale the amount of taxes due
from the delinquent, with interest thereon, together with all
the costs incurred in making the sale and caring for the
property, including poundage fees, he shall pay over the sur-
plus, if any there be, to the said delinquent. And for the
payment of any taxes due on the annual levy which shall not be
paid on or before the first day of January next succeeding the
levy of said taxes, the tax collector may sell the real estate
of the delinquent person from whom the said taxes are due,
whether the said delinquent has personal property or not, by
complying with the following provisions; the tax collector shall
first leave with the party against whom the said taxes are
charged or by whom the said taxes are to be paid, or with one
of them, if more than one, or at his, her or their usual place
of abode, or at the usual place of abode of one of them, if
said parties or persons or any of them reside in Worcester
County, or if none of the said persons or parties live in said
county, he shall set up the same on the land or premises which
he proposes 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
property of every description with which the person is as-
sessed, and the amount of taxes due thereon, with a notice an-
nexed thereto, that unless the taxes so due are paid within
thirty days thereafter, he, the said tax collector, will pro-
ceed 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 shall
levy upon the real estate of the delinquent; and after giving
twenty days' notice of the time, place, manner and terms of sale,
by advertisement in some newspaper published in Pocomoke
City, and also by notice stuck up at the court house door of Wor-
cester County, in the town of Snow Hill, shall agreeably to said
notice, either on the premises, or at the court house door of said
county, proceed to sell by public auction the property so levied
on, for cash, retaining out of the proceeds of such sales the
amount of taxes due from such delinquent, with interest there-
on, together with all costs incurred in making the sale and pay-
ing the surplus, if any there be, to the owner thereof; and the
tax collector shall report the sale, together with all the proceed-
ings had in relation thereto, to the Circuit Court, in equity,