140 LAWS OF MARYLAND [CH. 70

and interest, and also all the costs of sale; and after having
given ten days' notice of the time, place, manner and terms
of sale by handbills at the Court House door of Worcester
County in the town of Snow Hill, and at least three public
places on the public streets of Berlin, may, agreeably to
said notice, sell at public auction for cash the property so
levied on, at some public place in Berlin, and may then and
there deliver possession of the property so sold to the pur-
chaser; and after retaining out of the proceeds of sale the
amount of taxes due from the delinquent, with interest
thereon, together with all the costs incurred in making the
sale and caring for the property, including poundage fees,
he shall pay over the surplus, if any there be, to such
delinquent.

(e). And for the payment of any taxes due on the an-
nual levy which shall not be paid on or before the first day
of [January] June next succeeding the levy of said taxes,
the tax collector may sell the real estate of the delinquent
from whom the said taxes are due, whether the said delin-
quent has personal property or not, by complying with
the following provisions; the tax collector shall first leave
with the person, firm, corporation or association against
whom the said taxes are charged or by whom the said
taxes are to be paid, or with one of them, if more than one,
or at his, her or their usual place of abode, or at the usual
place of abode of one of them, if said person or persons or
any of them reside in Worcester County, or of a corpora-
tion or association, it has an office or officer in said County,
or if none of the said persons live in said County, and if
it is a corporation or association and has no office or offi-
cer in said County, he shall set up the same on the land or
premises which he proposes to seize or levy upon to satisfy
said taxes, or to deliver to the tenant, or to any person in
possession of said land or premises, a statement showing
the aggregate amount of property of every description
with which the person, firm, corporation or association is
assessed, and the amount of taxes due thereon, with a no-
tice annexed thereto that unless the taxes so due are paid
within thirty days thereafter, he, the said tax collector,
will proceed to collect the same by way of distress or execu-
tion, to be levied on said real or personal property.

(f). At any time after thirty days after said notice has
been delivered or set up, if the said taxes shall not be paid,
the collector shall levy upon the real estate of the delin-
quent; and after giving twenty days' notice of the time,
place, manner and terms of sale, by advertisement in some
newspaper published in Berlin, and also by notice stuck up