1188                             Laws of Maryland                       [Ch. 694

are respectively in arrears, adding to each bill one dollar for the cost
of advertising same, and publish the same once in each of two succes-
sive weeks before the first Monday in November following, and if
said taxes and costs are unpaid on that day he shall immediately there-
after make up a list of all delinquents assessed with real estate, giving
the name of the persons assessed, with a brief description of the
property, the district of its location and such references to con-
veyances as will render the same possible of identification, together
with the amounts of taxes due and in arrears thereon, including all
taxes on personal property due from the owner of said real estate,
with interest, costs and expenses accrued and to accrue to day of
sale, which said expenses shall include [five] ten dollars [($5.00)]
($10.00) as attorney's fees in each case where the description of the
property is given as hereinbefore set forth, and [two] five dollars
[($2.00)] ($5.00) as auctioneer's fee for each property sold, with a
notice appended that if said taxes, interest, costs, expenses and
fees are not paid on or before the fourth Monday in December next
ensuing the Treasurer will proceed at 12 o'clock on that day at the
Court House door in said county to offer said property for sale to the
highest bidder for cash, which list and notice shall be published at
least the four weeks prior to the fourth Monday in December; and
upon the fourth Monday in December in each year at 12 o'clock the
Treasurer 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 12 o'clock A.M. to 3 o'clock P.M.,
until all of said property shall have been offered and disposed of.

488.

Immediately after the 15th day of November in each year the
treasurer shall, in person or by deputy, proceed to collect all taxes
due and in arrear on personal property by levying on and selling any
realty or personalty in Harford County belonging to the person
assessed, with the taxes so in arrears. If the real estate is levied on,
the treasurer shall sell the same at the Court House in Bel Air for
cash, giving at least three weeks' previous notice by advertisement
of the time and place of sale, said advertisement to state the name
of the taxpayer in default, the name of the person to whom the real
estate is assessed, and shall contain a locatable description of the
same; thereafter the treasurer shall proceed as required by the
terms of Section 483. If personal property is levied on, actual posses-
sion shall be taken thereof, and it shall be sold at some convenient
and public place within the county after ten days' notice by hand
bills set up in five public places in the precinct in which the property
is seized; the treasurer shall receive in addition to the cost of ad-
vertisement the following fees under this section: Levy, [$2.00]
$4.00; setting up notices, $1.00; crying sales, $1.00; reporting same,
$1.00; and five per cent commission on proceeds of sale.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1,1961.

Approved May 3, 1961.