HARRY W. NICE, GOVERNOR. 847

adding to each bill an amount not to exceed one dollar for
the cost of advertising same, and publish the same once in
each of two successive weeks before the first week in April
following, and if said taxes and costs are unpaid on that
day he shall immediately thereafter make up a list of all
delinquents assessed with real estate, giving the name of
the persons assessed, with a brief description of the prop-
erty, the district of its location and such references to con-
veyances as will render the same possible of identification,
together with the amounts of taxes due and in arrears
thereon, including all taxes on personal property due from
the owner of said real estate, with interest, cost and ex-
penses accrued and to accrue to day of sale, which said ex-
pense shall include three dollars ($3. 00) as attorney's fee in
each case where the description of the property is given as
hereinbefore set forth, and two dollars ($2. 00) as auction-
eer's fee for each property sold, with a notice appended that
if said taxes, interest, cost, expenses and fees are not paid
on or before the third Tuesday in May next ensuing the
treasurer will proceed at 10 o'clock on that day at the Court
House door in said county to offer said property for sale to
the highest bidder for cash, which list and notice shall be
published at least three weeks prior to the second Tuesday
in May; and upon the third Tuesday in May in each year
the treasurer shall proceed to sell under the terms of said
notice all property upon which taxes, interest, costs, expen-
ses and fees are in arrears, and shall continue such sale
from day to day on each secular day, legal holidays ex-
cepted, from 10 o'clock A. M. to 3 o'clock P. M., until all of
said property shall have been offered and disposed of.

201. The said treasurer shall within thirty days after
the close of such sale make a full report thereof to the Cir-
cuit Court for Queen Anne's County, setting forth his pro-
ceedings in the premises in detail, showing to whom and at
what price such several parcels were respectively sold, the
amount of taxes and interest accrued, the pro rata cost of
advertising such sale, the treasurer's fees, and all other ex-
penses and the surplus fund in each instance; with which
report he shall also file a copy of the printed list and notice
of sale. The said Court shall examine the said proceedings,
and if the same appear to be regular and the provisions of
law in relation thereto have been complied with, shall order
notice to be given by advertisement warning all persons in-
terested in the property sold to be and appear in said Court
by a certain day to be named in said order, to show cause,
if any they have, why said sale should not be ratified and