1340 LAWS OF MARYLAND. [CH. 761

from sale, when the total taxes on the same, including interest
and penalties, amount to less than $15. 00 in any one year.

76. NOTICE OF SALE. At least thirty days before any prop-
erty is first advertised for sale under the provisions of the
following Sections, the Collector shall cause to be mailed to
the person who last appears as owner thereof on the Collec-
tor's tax roll, at the last address shown on said tax roll, a
statement giving the name of said person, and the amounts
of taxes due. On the statement there shall also appear the
following notice:

"Date........................

"THIS Is A FINAL BILL AND LEGAL NOTICE TO THE PERSON

WHOSE NAME APPEARS ON THIS NOTICE.
"According to Collector's tax roll you are the owner of
the property appearing on this notice. Some of the taxes
listed are in arrears. Notice is hereby given you that un-
less all taxes in arrears are paid within thirty days from
the above date, the Collector will proceed to sell the above
property to satisfy your entire indebtedness. Interest and
penalties must be added to the total at the time of payment. "

In Baltimore City and Baltimore County the above state-
ment and notice shall also be posted by the Collector at least
thirty (30) days before the property is first advertised, in a
conspicuous place on the property to be sold.

Failure of the Collector to mail the statement and notice to
the last address of the person last assessed for the property, as
the same appears on the Collector's tax roll, or in Baltimore
City and Baltimore County to post such statement and notice
on such property, or to include any taxes in the said statement
and notice, shall not invalidate or otherwise affect any tax,
except such as are required to be but have not been certified
as provided in Section 74, or any sale made hereunder to
enforce payment of taxes, nor prevent nor stay any proceedings
under this sub-title, nor affect the title of any purchaser.

77. NOTICE BY ADVERTISING. EXPENSES OF SALE A LIEN ON
PROPERTY. At any time after the expiration of thirty days
from the mailing of the statement and notice, the Collector
shall cause to be published, four times, once a week for four
successive weeks in one or more newspapers having a general
circulation in the county in which the property is located, a
notice that the property will, 011 a day and at the place named
in such notice, be sold at public auction; provided that in
Prince George's County such notice shall be published in three
newspapers at a price of One Dollar and Thirty Cents ($1. 30)
per item for each newspaper. Such notice shall contain with
substantial accuracy the following: