EDWIN WARFIELD, ESQ., GOVERNOR.

1063

any taxpayer having a sum of money levied to his or her use

or a debt against the county, passed by said County Commis-

sioners, shall only be entitled to have the same paid after he

has paid the State and county taxes levied upon his or her

property and is not indebted in anywise therefor.

68C. On the first day of January in each year taxes shall

be deemed to be in arrears and interest shall be charged and

Taxes in ar-
rears and in-

collected on all taxes not then paid from September first, the

terest on

date when they become due and payable, and immediately

same.

after the first day of January the Treasurer shall deliver or

mail to the last known postoffice address, to each delinquent

who has not prior thereto received the same, an account of his

assessment and the taxes and interest due thereon, with a

notice and warning to said delinquent thereto attached, that

unless payment be made in full within thirty days from the

delivery of such notice, or posting such notice upon the

premises, that the same will be collected by process of law, and

said Treasurer may at any time between the first day of Jan-

uary and the first day of March proceed to seize, levy upon

and sell the property of such delinquent, or so much thereof

as may be necessary to pay said taxes, with interest and costs

thereon, according to the provisions of the Code of Public Gen-

eral Laws relating thereto; and on all tax bills unpaid on the

first day of March in each year the said Treasurer shall col-

lect for his own use three per centum to be collected by him

from the person owing said taxes at the same time and in the

same manner that such taxes are collected, as soon after the

first day of March as practicable ; the said Treasurer shall give

Shall give

delinquent thirty days' notice by mail, said notice to said delin-

thirty days'
notice.

quent at his last known postoffice address or by posting such

notice on the, premises, to pay said taxes, interests and charges

and commissions; after the expiration of said thirty days'

notice he shall forthwith proceed to seize, levy upon, advertise

and sell the property of said delinquent, or so much thereof

as may be necessary to pay said taxes, interest, charges, com-

missions and costs of sale, and for this purpose the Treasurer

is hereby clothed with all the powers that were possessed by

collectors of State and county taxes in Caroline County prior

to the first day of January, 1892, under the Code of Public

General Laws of the State of Maryland, and all local laws for

said county in force on said date ; and the said Treasurer shall

make out and deliver to the County Commissioners between the

10th and 20th of June a list of all taxes unpaid on the tenth

day of June and then in his hands for collection, showing the