5092 ARTICLE 23.

shall be its property and shall be turned over by said Clerk to his suc-
cessor in office when such successor has duly qualified.

1908, ch. 310, sec. 152 (p. 1108). 1914, ch. 620, sec. 152.

282. Immediately after the levy is made by the Council in each year

the said Clerk of Salisbury shall give notice of the making of the levy
in one or more newspapers published in said City. He shall make out
and mail or deliver in person to each taxpayer or his agent a bill or
account of the taxes due by him, which bill or account shall contain an
itemized statement of the amount of real and personal property with
which he is assessed, the rate of taxation and the amount of taxes due
and the date from which they will bear interest. In case the owner or
his agent cannot be found, the said Clerk shall attach the aforesaid bill

or account to piece of the real property, or deliver it to the servant or
bailee in custody of the personal property, so assessed to him or her. He

shall keep a copy of the bill or account with a memorandum thereon of
the date of mailing, delivering or posting on said property, as the case
may be, of such bill, and such memorandum shall be prima facie evidence

of such mailing, delivering or posting.

Salisbury T. Jackson, 89 Md. 520.

1908, ch. 310, sec. 153 (p. 1109).

283. On and after the first day of January succeeding the levy for any
year the collector may enforce the payment of any taxes due and owing
by mailing or delivering to the delinquent taxpayer or his agent, or by
posting on property where owner or agent can not be found, a notice
giving the amount of taxes due, warning said delinquent that if said
taxes are not paid within twenty days from the date of said notice he
will proceed to sell the said delinquent's property for the payment of said
taxes, interest and the penalty thereon. At the expiration of said time
he may advertise said property or any part thereof by two successive
insertions in some newspaper published in Salisbury prior to the day of
sale, and by such other notice as he may deem proper, and sell said
property so advertised, unless said taxes and penalties, together with the

cost of advertising, not to exceed two dollars for any one piece of prop-
erty, shall be paid by the owner of the property on or before the sale of

same. The notice of sale shall be sufficient if it contains the time, place
and terms of sale, the year or years for which the taxes are due, the
name of the person to whom the property is assessed and a description

of the property sufficient to identify same. It shall not be necessary for
him to levy upon any land sold hereunder. In case there is no real estate
he may levy upon and seize any personal property belonging to the de-
linquent taxpayer, and after giving at least ten days' notice of the time,
place and terms of sale by notice posted at the courthouse door in Salis-
bury, may sell the said personal property levied upon and seized, or so
much thereof as is necessary for the payment of the taxes so due and the
penalties thereon and the costs of the sale. The collector shall be entitled