534 LAWS OF MARYLAND. [CH. 453

taxpayer is in arrears, including a statement that there will
be added to each bill the interest, fees and costs thereof;
and if the Treasurer of Kent County fails to publish the
name of any delinquent he shall forfeit the sum of Five
Dollars per name so omitted, per insertion, which sum the
County Commissioners are hereby authorized and directed
to deduct from his salary; and if on the first day of March
next the said taxes, interest and costs are unpaid he shall
immediately thereafter make up a list of all delinquents as-
sessed with real estate, giving the names of the persons as-
sessed, with a brief description of the property, the district
of its location and such other description. as the County Treas-
urer in his discretion may deem necessary to render the same
possible of identification, together with the amount of the
taxes due and in arrears thereon, including all taxes on per-
sonalty due by the owner of said real estate, with interest,
cost and expenses accrued and to accrue, which said expenses
shall include an attorney's fee not exceeding One Dollar in
each case, and an auctioneer's fee not exceeding One Dollar
for each property sold, advertising costs and pro-rata court
costs and the following fees: Levy f 1. 00, setting up notices
$1. 00, reporting sale $1. 00, with a notice appended that if said
taxes, interest, costs, expenses and fees are not paid before
the first Tuesday in April, the Treasurer shall proceed at ten
o'clock A. M. on that day at the Court House in Chestertown,
to offer said property for sale to the highest bidder for cash,
which list and notice shall be published at least once in each
of three consecutive weeks prior to the first Tuesday in April,
in one or more newspapers published in Kent County; and
upon the first Tuesday in April of each year the County Treas-
urer shall proceed to sell under the terms of said notice, all
property upon which taxes, interest, costs, expenses and fees
are in arrears and shall continue such sale from day to day
on each secular day, legal holidays excepted, from ten o'clock
A. M. to three o'clock P. M. until all said property shall be
offered and disposed of; and if the Treasurer shall fail to
advertise all real estate on which taxes are delinquent he shall
be guilty of malfeasance in office and subject to removal by
the County Commissioners as hereinafter provided. The pur-
chasers of property at such sale shall be entitled to immediate
possession of the property so sold and to the rents accruing
therefrom from the day of sale (subject, nevertheless, to an
accounting therefor upon redemption of the property), and to
insure and judiciously preserve said property but said pur-
chasers shall commit no acts of waste to said property.

156L. Immediately after the first day of April, in each year,
the County Treasurer shall, in person or by sheriff or deputy,
proceed to collect all taxes in arrears on personal property by