HERBERT R. O'CONOR, GOVERNOR. 1423

may close at 12 o'clock noon, for the purpose of receiving and
disbursing taxes as directed by law, for all taxes after the first
day of September succeeding the day of their levy, due and
unpaid, interest shall be charged at the rate of six per cent, per
annum.

(b) To enforce the collection of taxes it shall only be neces-
sary for him to notify generally delinquents by advertise-
ment in one or more newspapers published in St. Mary's
County, and by handbills posted in three or more public places
in each election district of said county, that their taxes are
due and in arrears, and that unless they are paid, with all
interest and costs, within twenty days from the date of such
notice, their property, if it be real estate, will be sold as pro-
vided for by law without any levy or appraisement; and after
giving at least thirty days' notice of the time, terms and
place of sale of such real estate, which place shall be at the
Court House door in Leonardtown, by advertisement in the
St. Mary's Beacon and the St. Mary's Enterprise, being two
newspapers published in said county, he shall proceed to sell
at the advertised sale mentioned, by public auction, the prop-
erty for cash to the highest bidder, retaining out of the pro-
ceeds of such sale the amount of the taxes due from such
delinquent with interest thereon, together with the costs in-
curred in making such sale and the advertisement thereof,
which advertisement shall not exceed two dollars for each
delinquent, or one dollar to each of the two newspapers adver-
tising the same for each delinquent, and he shall pay the
surplus, if any, as hereinafter provided. The notice herein
provided for shall not be made before the first day of January
following the year of the levy, and the advertisement of sale
shall not be made before the first day of February in the said
year following the year of the levy, but the said treasurer, in
his discretion, may extend the time for such advertisement and
sale until the first day of August next ensuing, when all de-
linquents shall be advertised.

(c) In making said sale of real estate the treasurer shall
first offer a part of the property, if same is subject to division
without detriment, for the amount of taxes, costs and expenses
due and in arrears, designating the particular part offered; if
no bid be received, he shall offer an additional part thereof,
or the whole property, but in no case shall he sell the whole
property, if a part thereof can be sold sufficient to cover the
amount of taxes, costs and expenses, due and in arrears; and
a description in advertising real estate it shall only be neces-
sary to publish the name of the party to whom the property is
assessed, the district in which it lies, the number of acres, the
amount of taxes due and a reference to the liber and folio in