JOHN WALTER SMITH, ESQ., GOVERNOR.

to said County Commissioners at their next regular meeting,
and for which said Commissioners shall give to said Treas-
urer a proper receipt or voucher, and said money shall only
be drawn from said bank upon the check of the president of
the County Commissioners, countersigned by the Treasurer
in payment of debts and accounts due by Talbot County
duly approved and passed by said County Commissioners
and by them ordered to be paid.

957

SEC. 13. And be it enacted, That on the first day of Janu-
ary next succeeding this levy taxes shall be deemed to be
in arrears., and interest shall be charged and collected on all
taxes not then paid from the first day of January, the date
when the said taxes become due and in arrears; and within
ten days after the first day of January the Treasurer shall
deliver or mail to the last known postoffice address of each
delinquent taxpayer an account of his assessment and the
taxes and interest due thereon, with a notice to said delin-
quent thereto attached that unless payment be made in full
on or before the fifteenth day of August next after the deliv-
ery of said notice, that the same will be collected by process
of law; and it shall be the duty of the Treasurer to enforce
the payment of all taxes remaining unpaid on the said fifteenth
day of August next after the delivery of said notice in the
manner hereinafter prescribed by a sale of either real or per-
sonal property.

When taxes in
arrears.

Delivery of
bills to
delinquent
taxpayers.

SEC. 14. And be it enacted, That if taxes be due and owing
upon real and personal property by any taxpayer, the whole
of said taxes shall be a lien on said real property, and said real
property may be sold to pay the same without regard to the
existence of personal property.

Taxes due a
lien on real
property.

SEC. 15. And be it enacted, That whenever it becomes
necessary for said Treasurer to enforce the payment of taxes
by a sale of real property, he shall advertise such real prop-
erty, or so much thereof as may be necessary, once a week
for four successive weeks, in one newspaper published in
Talbot County, and by notice set up at the court-house door
in Easton; and any advertised notice of a sale under this Act
shall be deemed sufficient if it contains the time, place and
terms of such sale, the year or years for which the taxes are
due, to whom the property is assessed, the district and local-
ity where located, the quantity of land offered for sale, or
such other description as shall be sufficient legally to identify
said property, and in no case shall a description by metes and
bounds be required, unless it shall be necessary for the

Shall advertise
property to
be sold for
taxes, etc.