658 LAWS OF MARYLAND. [CH. 226

or more of said parcels may be sold, shall be liens upon all the
land so sold; and the proceeds of sale shall be distributed with
reference to the priorities prescribed by Section 142.

69½. Sales for non-payment of State, county and/or city
taxes may be made either in accordance with the now existing
laws in any county and/or city or in accordance with the Sec-
tions 70 to 86, inclusive, of this Article as the county commis-
sioners of the county or, in the case of the sale for non-payment
of city taxes the legislative department of the city, where the
land lies, may by resolution or ordinance elect; provided that
unless or until such county commissioners or legislative depart-
ment of such city shall by resolution or ordinance elect to adopt
the procedure set forth in this Article all tax sales for non-
payment of State, county or city taxes shall be made under
the now existing law in any county and/or city. So far as
may be necessary for the purposes of this Section, Sections
58 to 67, inclusive, of Article 81 of the Annotated Code of
Public General Laws of Maryland (1924), entitled "Revenue
and Taxes, " sub-title "Sales by Collectors, " are hereby con-
tinued in force without change, said sections to be renumbered
as Sections 189 to 198, inclusive, of this Article under the sub-
title "Alternative Procedure as to Tax Sales, " such continu-
ance in force to have in no case any greater effect than if the
said sections of the Code of 1924 had not been repealed by
this Act.

70. Immediately after the first day of January succeeding
the date of levy of taxes, the Collector of the several counties,
and the City Collector of Baltimore City, shall make out all tax
bills which have not been paid with a warning attached thereto
that unless the account be paid within thirty days said Collec-
tor will proceed to collect the same by distress or execution and
said bills with the warning shall by himself or special deputy
authorized be left with the parties or any one of them against
whom the taxes are chargeable at his or their residence if the
said parties of any one of them reside in the County or City of
the Collector and if not then set up the same on the land or
premises to be sold or deliver the same to the person in posses-
sion.

71. In lieu of the service required by Section 70, the
Collector may place the tax bill and warning in the United