ALBERT C. RITCHIE. GOVERNOR. 19

477. On the first day of October in each year the
treasurer shall make up a list of all delinquent taxpayers

and the amounts for which they are respectively in arrears,
adding to each bill one dollar for the cost of advertising same,
and publish the same once in each, of two successive weeks
before the first Monday in November following, and if said
taxes and costs are unpaid on that day he shall immediately
thereafter make up a list of all delinquents assessed with real
estate, giving the name of the persons assessed, with a brief de-
scription of the property, the district of its location and such
references to conveyances as will render the same possible of
identification, together with the amounts of taxes due and in
arrear thereon, including all taxes on personal property due
from the owner of said real estate, with interest, cost and ex-
penses accrued and to accrue to day of sale, which said expense
shall include three dollars ($3. 00) as attorney's fee in each case
where the description of the property is given as hereinbefore set
forth, and two dollars ($2. 00) as auctioneer's fee for each prop-
erty sold, with a notice appended that if said taxes, interest, cost,
expenses and fees are not paid on or before the fourth Mon-
day in December next ensuing the treasurer will proceed
at 10 o'clock on that day at the Court House door in said
county to offer said property for sale to the highest bidder for
cash, which list and notice shall be published at least three
weeks prior to the third Monday in December; and upon
the fourth Monday in December in each year the treasurer
shall proceed to sell under the terms of said notice all prop-
erty upon which taxes, interest, costs, expenses and fees are
in arrears, and shall continue such sale from day to day on
each secular day, legal holidays excepted, from 10 o'clock
A. M. to 3 o'clock P. M., until all of said property shall have
been offered and disposed of.

483. Immediately after the 15th day of November in
each year the treasurer shall, in person or by deputy, proceed
to collect all taxes due and in arrear on personal property
by levying on and selling any realty or personalty in Harford
County belonging to the person assessed, with the taxes so in
arrears. If the real estate is levied on, the treasurer shall
sell the same at the Court House in Bel Air for cash, giving
at least three weeks' previous notice by advertisement of the
time and place of sale, said advertisement to state the name
of the taxpayer in default, the name of the person to whom the
real estate is assessed, and shall contain a locatable description