352 LAWS OF MARYLAND. [CH. 152

penalty of one per centum on the first day of such succeeding
month until such taxes and penalties are paid.

SEC. 26. And be it enacted, That on or before the third
Saturday in July of each year, but not before the 15th
day of July, the Treasurer shall, after giving notice in
writing by mail to the property owner at his or her last
known address other than North Beach, and notice for two
successive weeks by posting in at least five conspicuous places
in said town of the time, place of the sale, the name of the
delinquent taxpayer, the description of the property and the
amount of the delinquent tax and penalties computed to the
day of sale, offer at public sale at some place within said town,
all real property which is then subject to a lien for delinquent
taxes due from the owner thereof as may be necessary to pay
the delinquent taxes with accrued penalties and costs, and shall
continue the sale from day to day until all the taxes are paid or
until each piece of property has been offered at least twice, and
any taxes then remaining unpaid, with penalties and costs,
shall be extended upon the tax books and shall be collectible by
sale at the tax sale of the ensuing year or years. Said Treas-
urer, immediately after such sale, shall make two lists of the
property so sold, giving the name, of the delinquent tax payer,
the amount for which sold, and a description of the property,
one of which lists shall be filed with the Mayor of North Beach
and the other with the Clerk of the Circuit Court for Calvert
County at Prince Frederick, Maryland, which lists shall be
accessible to public inspection.

SEC. 27. And be it enacted, That the person who offers to
pay the taxes, penalties and costs due from any owner of any
piece or pieces of property for the smallest portion of the same
shall be considered the purchaser. The purchaser shall forth-
with pay to the Treasurer the amount of the taxes, penalties
and costs and the Treasurer shall deliver to such purchaser an
assignable certificate of purchase designating the land and the
amount paid therefor. The holder of any such certificate shall
have the authority to pay all taxes levied against such property
after the date of sale.

SEC. 28. And be it enacted, That the real property so sold
for taxes may be redeemed by the owner or any person having
an interest therein at any time within two years from the date
of the sale, by paying to the Treasurer the amount paid by the
tax purchaser at the sale, the amount of all subsequent taxes