T. W ATKINS LIGON, ESQUIRE, GOVERNOR.

159

more county respectively, on or before the first day of
each and every month all monies he may have collected
for arrears of taxes for the preceding mouth.

SEC. 12. And be it enacted, That whenever the
sheriff aforesaid shall find it necessary to proceed to en-
force collection of the arrear of county taxes, he shall
first leave with the tax payer in arrear his, her or their
agent, tenant or occupant of the premises, or at his or
their usual place of abode, the tax bill or bills showing
the aggregate amount of assessments and levy for such
taxes in arrear as may be owing by the party, with a
notice to said tax bill or bills annexed, that unless the said
bill or bills are paid within five days thereafter, the said
sheriff will proceed to enforce collection thereof accord-
ing to law, after which, if the tax payer or payers in ar-
rear as aforesaid shall fail to make payment, the said
sheriff is hereby authorised to levy upon either the real
or personal properly of the party so in arrear, and to ex-
pose the same at public sale either on the premises or
at the, court house dour of said county, after ten days
public notice of the time place and cause of such sale
by advertisements in at least one newspaper published
in Baltimore county, also by handbill, posted at the
court house door of said county, and at least at two
other public places in the neighborhood of the said par-
ty, and the said sheriff shall then and there proceed to
sell by public auction, the property real or personal as
the case may be so levied on, for cash to the highest
bidder, and shall be entitled to return out of the proceeds
of such sale, the amount of taxes in arrears and un-
paid with interest as hereinbefore authorised, to be
charged together with all costs incurred by said sheriff
in making said levy and sale, and should the proceeds
of such sale, exceed the amount of taxes due and costs
incurred, then the said sheriff shall pay over such ex-
cess to the owner or owners of the property so sold, or
such party as may be authorised by law to receive the
same, and shall also execute and deliver to the purcha-
ser, should the property sold be real estate a good
and sufficient deed therefor.

Notice to be
given those in
arrears.

SEC. 13. 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 estate, by payment to the purchaser thereof, within
the period of twelve calendar mouths from the date of
such sale, the amount of the purchase money for which
the same may have been sold, with interest thereon, at

Parties may
redeem real
estate.