T. HOLLIDAY HICKS, ESQ., GOVERNOR.

1860.

months from the date of his receiving the State and
county taxes for collection, the whole amount of
State and county taxes placed in his hands for col-
lection, except the deductions for prompt payment
allowed by law and actually made, and such por-
tion of said taxes as the county commissioners, may

CHAP. 97.

determine to be and to have been uncollectable;
then his bond shall be liable for the deficiency and
the said treasurer of Maryland, and the said county
commissioners respectively, shall bring suit on the
bond of the said delinquent collector to the next
succeeding term of the Circuit court.

Bond liable.

11. In case any tax-payer shall neglect to make
payment of his State or county taxes, for thirty
days after the notice, hereinafter provided for, the
collector shall have power to levy upon the property
of the person so neglecting to pay, and after adver-
tising as hereinafter provided, to sell for cash, to
the highest bidder, so much of said property as may
be necessary to pay the amount of taxes due, to-
gether with all costs and expenses of said levy and
sale; and any surplus shall be paid over to the
owner of the property sold, and in case of the sale
of real estate, the collector shall execute and deliver
to the purchaser a good and sufficient deed therefor;

Power of col-
lector.

Provided, however, that no collector shall sell any
real estate under this section, when there is suffi-
cient personal property upon which he may levy for
this purpose.

Proviso.

12. No collector shall levy or sell the property
of any tax-payer under the eleventh section of this
article, unless he shall first have left with said tax-
payers or with his or her agent or with the tenant
or occupant of the premises taxed or at the usual
place of abode of said tax-payer, the tax-bill show-
ing the aggregate amount of assessment and levy
for such taxes as may be owing by said tax-payer,
with a notice annexed to said bill, that unless the
same is paid within thirty days thereafter the said
collector will proceed to enforce collection thereof,
by levy and sale according to law, and in case of
unoccupied land belonging to any person not resid-
ing in Howard county, the said bill and notice
may be put upon any part of the premises; but no
such notice as is provided for in this section shall
be given until after thirty-first day of July of the
year for which the taxes are levied.

Collector re-
quired to give
notice before
making levy.