926 LAWS OF MARYLAND. [CH. 540

same to such person. The posting provided for herein
shall be done in the presence of at least one witness.

When the Collector's tax roll reveals that the person
who appears as owner of the property on the said tax roll
maintains a residence at a location other than the location
of the property to be sold, a copy of the above statement
and notice shall be left at or mailed to such residence or
left at or mailed to the residence of one of such persons
if there be more than one.

Failure of the Collector or his agents to leave the state-
ment and notice at, or mail the same to, the last address
of the person last assessed for the property, as the same
appears on the Collector's tax roll, or to include any taxes
or other municipal liens in the said statement and notice,
shall not invalidate or otherwise affect any tax or other
municipal lien or any sale made to enforce payment of the
same nor prevent nor stay any proceedings under this Act
nor affect the title of the purchaser.

Section 58C. Return by Person Giving Notice. The
person who has posted the property in accordance with the
provisions of the preceding Section, shall prepare and file
with the records of the Collector's office, a return showing
in detail his mode or manner of carrying out the provisions
of the said preceding Section. The return shall be under
oath and shall set forth that the person signing the same
personally performed all of the acts stated and that all of
the statements made are true to his best knowledge, infor-
mation and belief. The Collector shall have power and
authority to administer oaths for the purposes of this
Section with the same powers possessed by a Notary Pub-
lic of the State of Maryland and he may, from time to time,
designate one or more of the employees of his office to
administer any oaths required by the provisions of this
Section. The return shall contain the following informa-
tion:

1. The name and address of at least one witness
before whom the posting was done and a description
of the manner of the posting. If possible, the signature
of the witness to the posting shall be secured and
included in the return.

2. The name of the occupant to whom a copy of
the statement and notice was delivered, if the same
was delivered to an occupant at the time of the post-
ing.

3. If a statement and notice was left at the last
known residence of the person in arrears, the return
shall contain the address of such last known resi-
dence.