226 LAWS OF MARYLAND. [CH. 107

ing in at least five conspicuous places in said town of the time,
place of the sale, the name of the delinquent taxpayer, the de-
scription 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 ace; T. I
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 Treasurer, immediately after such sale,
shall make two lists of the property so sold, giving the name of
the delinquent taxpayer, the amount for which sold, and a de-
scription 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, Mary-
land, 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
paid by such purchaser, his heirs, or assigns, and interest at the
rate of fifteen per centum per annum from the date of such
payment or payments.

SEC. 29. And be it enacted, That the Treasurer
shall deliver to the person making the redemption a certificate
of redemption, and shall keep in a separate fund all moneys re-
ceived by way of redemption, to be paid without interest to the
tax purchaser, his heirs or assigns, upon the delivery to the
Treasurer of his certificate of purchase.