HERBERT R. O'CONOR, GOVERNOR. 1053

that unless such taxes are paid on or before the 1st day
of April following, the properties upon which said taxes
are levied, or so much thereof as may be necessary shall
be sold to enforce payment of said taxes. The real estate
of any taxpayer shall be held responsible for the payment
of any taxes on said real estate owned by him, and on
personal property assessed to him in said town. All assess-
ment for taxes shall become prior liens over all other
adverse claims and liens against the respective property.
If any taxes are unpaid on April 1st, in the year following
in which the levy therefor was made, it shall be the duty
of the Clerk of the said Commissioners thereafter to pro-
ceed to sell a sufficient amount of said property for the
payment of said taxes, interest and costs, and his proce-
dure shall be as follows: He shall between the fifteenth
and thirtieth days of April each year following the year
in which a levy is made advertise for sale at public auc-
tion the properties upon which such taxes remain unpaid,
which advertisement, in the case of real estate, shall be
inserted in some newspaper published in Dorchester
County for at least once a week for four successive weeks
before the day of sale, and in the case of personal prop-
erty at least once not later than ten days before the day
of sale. A taxpayer may at any time before the actual
sale of property pay the taxes due thereon with interest
and cost to the date of payment, in which event, said prop-
erty shall not then be sold. On the day appointed and
designated in the advertisement for sale, the Clerk shall
attend at the place named and proceed to sell the proper-
ties advertised and on which the taxes remain unpaid to
that time or so much of said properties as may be neces-
sary to pay said taxes, interest and cost. A taxpayer or
a lien holder in interest shall have twelve months after
the day of sale in which to redeem the property sold by
paying the taxes, interest and cost, which interest shall
be at the rate of fifteen per cent (15%). At the expira-
tion of twelve months after said sale the Clerk shall report
to the Circuit Court for Dorchester County, under oath,
the sales of all property made by him for taxes, and which
have not been redeemed. The Court shall order a nisi
thereon warning all persons in interest that unless said
taxes, interest and cost are paid by a day to be designated
in said order, the sale so made will be ratified and con-
firmed, and after the expiration of the time designated
in said order nisi, the Court shall ratify and confirm all
sales made and reported that have not been redeemed.
After said sales are confirmed by said Court, the Commis-
sioners shall have authority to grant and convey any