HERBERT R. O'CONOR, GOVERNOR. 863

heirs, devisees or assignees of the purchaser, and the rever-
sioner or remainderman shall have the right upon his re-
deeming the property within one year and a day from the
day of sale to be substituted in the place of the purchaser;
and any purchaser may, upon making a re-sale, apply to
the Court ratifying the sale, to have the new purchaser
substituted in his place and stead.

156L. Immediately after the first day of April, in each
year, the County Treasurer shall, in person or by deputy,
agent, bailiff, sheriff or constable proceed to collect all taxes
in arrears on personal property by selling any realty or
personalty in Kent County belonging to the person assessed
with the taxes so in arrears; if real estate is sold, the
County Treasurer shall sell the same at the Court House in
Chestertown, for cash, after giving at least three weeks'
previous notice by advertisement of the time and place of
sale; said advertisement to state the name of the person
to whom the real estate is assessed, and shall contain a
locatable description of the same, as required by the terms
of Section 156D, thereafter the County Treasurer shall pro-
ceed as required by the terms of Section 156F.

156M. Personal property may be levied or distrained
upon or taken in execution for the County Treasurer by
Ms constituted bailiff, deputy, agent, sheriff or constable,
and actual possession shall be taken thereof, and it shall be
sold for cash at public auction at some convenient and
public place within the county after ten days' previous
notice by hand-bills set up in at least three public places
in the district in which the property is seized; thereafter
the County Treasurer shall proceed as required by the
terms of Section 156F; and the County Treasurer shall
receive in addition to the costs of advertising, removal,
care and/or custody of the property and court costs the
following fees under this section: Levy $2. 00; setting up
of notices $1. 00; crying sale $1. 00; reporting sale $1. 00;
and the County Treasurer is hereby given full power and
authority to enforce collection of delinquent taxes on per-
sonal property by issuing his warrant in the following
form:

"To.............................................................. (Sheriff, Constable, Agent,

Deputy or Bailiff), Sir:

You are hereby authorized that of the goods and chattels
of............................................................ you distrain, seize and in your

possession hold and keep until you cause to be made and
satisfied and paid unto the undersigned the sum of........................

........................ Dollars and................................................ Cents ($ ), for

taxes on personal property by the said......................................................