THOMAS G. PRATT, ESQUIRE, GOVERNOR.

1845.

it shall and may be lawful for the collector or collectors
of the taxes levied or to be levied for the use of Somerset
county, to enforce the collection of the same by distress
or execution.

CHAP. 296.

SEC. 2. And be it enacted, That whenever and as of-
ten as any collector of the taxes levied for the use of, or
to pay the expenses of Somerset county, shall find it ne-
cessary to proceed by way of distress or execution to
collect taxes now due or hereafter to become due, as
aforesaid, he shall first leave with the party by whom the
said taxes are to be paid, or at his usual place of abode,
or in case the said party shall not reside in said county,
on the properly taxed in case of real estate, and with the
person in possession of part or the whole in case of per-
sonal estate, a statement showing the aggregate amount
of the property of every description with which such par-
ty is assessed, and the amount of taxes due thereupon
with a notice to the said statement annexed, that unless
the taxes so due are paid within thirty days thereafter,
the said collector will proceed by way of distress or ex-
ecution to collect the same.

Leave notice
with statement
annexed.

SEC. 3. And be it enacted, That after the proceedings
required by the preceding section shall have been had if
the said taxes are not paid, the said collector is hereby
authorised and required to levy upon either the real or
personal property of the delinquent, and expose the same
to public sale, either on the premises or at the court
house door of the said county, or at any public place in
the neighborhood of the said property, after giving twen-

Levy upon
either the real
or personal
property.

ty days notice of the time and place by advertisement
published in some newspaper in said county, and also
stuck up at the court house door, and in case no news-
paper shall be published in said county, then in addition
to the notice at the court house door, at two other public
places in the vicinity of said property; and the said col-
lector shall then and there proceed to sell by public auc-
tion, the property either real or personal so levied on for
cash to the highest bidder, retaining out of the proceeds
of such sales the amount of the taxes due from such de-
linquent, with interest thereon, together with all the costs
incurred by the said collector in making said sale, return-
ing the excess, if there be any, to the owner or owners
thereof.

Give 20 days
notice.

SEC. 4. And be it enacted, That in all cases of the
sale of real estate under the provisions of this act, the
party or parties owning the same prior to the sale, shall
be and they are hereby authorised to redeem the said real

Redeem pro-
perty in 12 cal-
endar months.