ALBERT C. RITCHIE, GOVERNOR. 499

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 interest, and pay over the balance, if
any, to the proper person entitled thereto. If real estate 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 owner or owners of prop-
erty 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 twenty-five per cent, addi-
tional. If not redeemed in six months, the collector or his
legal representative shall give a deed to the purchaser, and
such deed shall convey all the title of the delinquent in such
property so sold the purchaser. The collector shall be en-
titled to charge a commission of ten per cent, on amount of
taxes the property is sold for. That in addition to the remedy
above provided for the enforcement of taxes so levied, the col-
lector may, in the name of the "Commissioners of Willards, "
by suit and execution enforce the payment and collection of
taxes, in the same manner and to the same extent as debts
due and owing individuals are now or may be hereafter col-
lected by process of law.

SEC. 13. And be it further enacted, That the Commis-
sioners, on or before the first Tuesday in July annually levy
upon the assessable property subject to taxation for town pur-
poses a sum sufficient for all general purposes, not to exceed
fifty cents on the one hundred dollars of the assessed value

thereof; and such sums as may hereafter be authorized by the
Acts of the General Assembly of Maryland for the liquidation
and payment of indebtedness of said Town, or any bonds there-
of and interest thereon, to be issued under authority of law
hereafter passed; which said taxes when assessed and levied
shall be lien upon the real, personal and mixed property against
which it is so assessed; provided, however, that the collector
may seize and take and sell any property of the owner for the
purpose of enforcing payment of such taxes due and owing.
Said taxes shall bear interest from the first day of September
succeeding the levy, and all taxes not paid and in arrears after
the first day of January next succeeding said levy may be
collected as hereinbefore set forth.

SEC. 14. And be it further enacted, That all property
located in the Town of Willards and all property owned by