ALBERT C. RITCHIE, GOVERNOR. 33

of Federalsburg shall cause to be made a book containing an
alphabetical list of the taxpayers in said town, together with
the aggregate assessment of each and the amount of taxes due
and owing from each taxpayer under said levy and assessment.

Section 20. That immediately after said taxes are due and
payable as herein provided, the Clerk of Federalsburg shall
proceed to collect all taxes levied by the Mayor and Council of
Federalsburg, as aforesaid, and if any person shall neglect or
refuse to pay said taxes on or before the first day of March
next after the same shall become due and payable, then the
Clerk of Federalsburg shall furnish to such person an account
showing the aggregate amount of his taxes, together with ac-
crued interest thereon, due and in arrears, or if said delinquent
be absent the Clerk of Federalsburg may mail such account to
the last known post-office address of said delinquent or attach
the aforesaid bill or account on a conspicuous part of the real
estate of said delinquent, and unless the same be paid to the
Clerk of Federalsburg within thirty (30) days after such ac-
count shall be delivered, mailed or posted as aforesaid, the
Clerk of Federalsburg may seize, levy upon, and sell the prop-
erty assessed or any other of the goods, chattels, lands and
tenements located within the limits of said town of the person
or persons so refusing or neglecting to pay after giving at least
twenty (20) days' notice of the time and place of sale by type-
written or printed hand bills set up in three public places in
said town, or by advertisement in some newspaper published
in Caroline County, and the Clerk of Federalsburg shall retain
out of the proceeds of such sales the amount of taxes due from
such delinquent with interest thereon, together with the costs
incurred in making the sale, and pay the surplus, if any there
be, to the person entitled thereto. And whenever real estate is
sold as aforesaid, it shall be the duty of the Clerk of Federals-
burg to report the said sale, together with all proceedings had
in relation thereto, to the Circuit Court for Caroline County,
and the said Court shall take and exercise jurisdiction over said
sale and shall examine the proceedings, and if the same appear
to be regular and the provisions of law in relation thereto have
been substantially complied with, shall order notice to be given
by advertisement published in some newspaper or newspapers
of general circulation printed in Caroline County as the Court
shall direct, warning all persons interested in the property
sold to be and appear by a certain day, in said notice to be