HARRY W. NICE, GOVERNOR. 299

Park and proceed to the collection of taxes through the
Town of University Park.

All taxes and assessments, or parts of assessments,
levied against real and personal property in said town
which are not paid on or before the 31st day of December
at the end of the fiscal year for which they are levied in
the case of taxes and one year after due date in the case
of assessments, or parts of assessments, and any unpaid
taxes or assessments accrued prior to such fiscal year shall
be in default, and it shall then be the duty of the Town
Clerk if so ordered by and in the discretion of the Mayor
and Common Council, to advertise all such property for
public sale on the third Monday in January following the
fiscal year for which said taxes remain unpaid, or on
such later date as the Mayor and Common Council may de-
termine, by advertisement in a weekly newspaper having
general circulation in the town at least three weeks be-
fore such sale, which said advertisement shall state the
day of sale, the name of the party in whom the property
is assessed, if known, and the amount of taxes and assess-
ments due, with interest, penalties and costs, and also a
description of the property sufficient to identify the same,
which said sale shall be held at some public place in said
town named in said advertisement, commencing at a cer-
tain hour and a certain day named therein and continuing
until all such real estate in default is sold; and the
amount of purchase money paid for any property at such
sale or sales shall bear interest at the rate of ten per
centum per annum from the day of sale and until the same
be paid or the property deeded, as hereinafter pro vided.

In all cases where lands held in fee simple or by lease
have been sold, or shall be sold for taxes or street and side-
walk improvement assessments in arrears, as now or here-
after provided by law, it shall be the duty of the Town
Clerk to report the sale, together with all the proceedings
had in relation thereto, to the Circuit Court for Prince
George's County within sixty days thereafter. The said
Court shall examine the proceedings, and if the same ap-
pear to be regular and the provisions of law in relation
thereof have been complied with, shall order notice to be
given by advertisement published for three consecutive
weeks in two newspapers such as the Court shall direct,
warning all persons interested in the property sold to be
and appear by a certain day in the said notice to be named
to show cause, if any they have, why said sale should not
be ratified and confirmed; and if no cause or an insuf-
ficient cause be shown against the ratification, the said