J. MILLARD TAWES, Governor                      533

505. On the first day of April in each year the Treasurer shall
make up a list of all delinquent taxpayers and the amounts for which
they 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 successive weeks before the first Monday in May follow-
ing, and if said taxes and costs are unpaid on that day he shall
immediately thereafter 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 conveyances 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 ten dollars
($10.00) as attorney's fees in each case where the description of
the property is given as hereinbefore set forth, and five dollars
($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 June 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 four
weeks prior to the fourth Monday in June; and upon the fourth
Monday in June in each year at 12 o'clock the Treasurer shall pro-
ceed 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 m. to 3 o'clock p.m., until all of said
property shall have been offered and disposed of.

512.

Immediately after the 15th day of May in each year the treas-
urer shall, in person or by deputy, proceed to collect all taxes due
and in arrear on personal property by levying on ond 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 507] State laws concerning tax sales on real
property. If personal property is levied on, actual possession 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 advertisement
the following fees under this section: Levy, $4.00; setting up notices,
$1.00; crying sales, $1.00; reporting same, $1.00; and five percent
commission on proceeds of sale.

516.

The intention of this subtitle is to facilitate and expedite the
collection of taxes in Harford County, and thereby generally pro-
mote the business of the County Commissioners' office in said