228 LAWS OF MARYLAND. [CH. 140

notice, he will proceed to collect such taxes in arrears with in-
terest and costs. If after the expiration of the time given in
said notice the taxes so levied and in arrears are not paid, the
collector shall levy upon any property of such delinquent he
may find in the limits of Delmar, and if personal property is
levied upon, he shall proceed to sell the same after giving at
least ten days' notice in writing or by printed hand bills posted
in said town, describing such personal property, and the time
and place and hour of sale. If real estate is levied upon, the
collector shall give notice of the time and place and hour of
sale by advertisement in some newspaper published in Wico-
mico County at least three weeks prior to the time of sale. At
the time of sale, as per notice given, the collector shall attend
in person or by authorized deputy, in writing, and proceed to
make such sale. In all cases the terms of sale shall be for cash.
After the sale the collector shall, in case of personal property,
proceed to distribute the proceeds of sale by retaining enough
to pay all costs and taxes, and then pay over to the proper
person the balance, if any, of the proceeds of sale. If real es-
tate is sold, he shall report his proceedings to the Circuit Court
for Wicomico County at the next term thereof, and the Circuit
Court may ratify or reject such report and order a new sale.
If report is ratified, the delinquent or owner of property sold
may redeem such property within six months from day of
sale by paying to the purchaser the amount paid the collector
for the property, with legal interest additional. If not so re-
deemed within six months, the collector or his legal representa-
tive shall give a deed to the purchaser, and such deed shall con-
vey all the title of the delinquent in such property so sold to
the purchaser.

The Commissioners may allow such commission or sum to the
collector for collecting taxes as they may deem right and proper,
and on the amount of sales of any property, the collector shall
be entitled to charge a commission of ten per centum on amount
of taxes the property is sold for.

That in addition to the remedy above provided for the en-
forcement of the taxes so levied, the collector may, in the name
of "The Commissioners of Delmar", by suit and execution, en
force the payment and collection of taxes in the manner and
to the same extent as debts due and owing individuals are now
or may hereafter be collected by process of law, and these pro-
visions shall apply to all taxes now levied and uncollected, and
the same be collected as herein provided.

SEC. 2. And be it further enacted that the General Assembly
of Maryland, That this Act shall take effect June 1. 1927.

Approved March 25, 1927.