496 LAWS OF MARYLAND. [CH. 304

person to whom the real estate is assessed, and shall contain
a locatable description of the same; thereafter the Treasurer
shall proceed as required by the terms of Section 106. If
personal property is levied on, actual possession shall be
taken thereof, and it shall be sold at some convenient and pub-
lic place within the Town after ten days' notice by hand bills
set up in five public places in the precinct in which the prop-
erty is seized; the Treasurer shall receive in addition to the
cost of advertisement the following fees tinder this section:
Levy, $2. 00; setting up notices, $1. 00; crying sales, '$1. 00;
reporting same, $1. 00.

109A. The said Treasurer shall be entitled to receive a
commission of five percent (5%) on the amount of all sales
made by him in pursuance of the provisions of this article, to
be computed and charged as part of the expense of such sale,
and if before a sale but after advertisement as aforesaid the
taxes, interest and expenses chargeable to any property are
paid, then the said Treasurer shall be entitled to receive a
commission of two percent (2%) on the amount of such taxes
and interest as a part of the cost of collecting the same.

109B. The real estate of a delinquent taxpayer may be sold
to pay the Town taxes, whether there be personal property or
not.

110. Whenever said Commissioners shall deem it necessary
that any street, alley, road or sidewalk within the limits of the
said Town shall be opened, widened, narrowed, straightened,
drained, paved, repaired, extended or closed, in whole or in
part, the full value of all private property required and taken
for such use, together with the damage to the remaining prop-
-erty of the respective owners, shall be assessed by the Com-
missioners, on a day named in the ordinance authorizing said
improvements, of which the respective owners of the property
affected shall be given at least five (5) days' notice, either by
personal service or registered letter; the said Commissioners,
at the time they assess the aforementioned values and dam-
ages, shall also ascertain and determine what amount of spe-
cial benefits, if any, will accrue to the remaining property of
the owners of the land so taken adjacent to where said im-
provements are to be made, but in no case shall said benefits
exceed the value of the land so taken; after determining the
value of the land of the respective property owners so taken
and the value of the special benefits to accrue to the respec-
tive owners thereof, by reason of said improvements, the Com-
missioners shall offer to the owners of each parcel the dif-
ference between the value of the land so taken and the special
benefits, if any, to accrue, as aforesaid, which decision as to