1156

LAWS OF MARYLAND.

then paid; and during the month of September next after said

taxes become due and in arrear the Treasurer shall deliver or

mail to each delinquent taxpayer an account of his assessment

and the taxes and interest due thereon, with a notice to said

delinquent thereto attached, that unless said payment of said

taxes and interest be made in full on or before the thirtieth day

of November next after the delivery of said notice that the

taxes and interest 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 thirtieth day of November

next after the delivery of said notice in the manner herein-

after prescribed, by a sale of either real or personal property.

Personal prop
erty assessed

SEC. 13A. And be it enacted,. That whenever personal prop-
erty assessed to any person, set of persons or body corporate

of Talbot County is about to be sold or removed from said

county by said person, set of persons or body corporate, or

their agent, executor, administrator, trustees or assigns, the

Treasurer may, at any time after the levy of taxes for any year

shall have been made by the County Commissioners, make out a

bill for such taxes in the usual form, with an order at the bot-

tom of said bill directing the sheriff or any constable of said

county to levy upon the personal property about to be sold

or removed from said county, and enforce the payment of the

taxes on the same in the manner as is provided in Section 16

of this Act ; and for the purpose of this section all taxes on per-

sonal property about to be sold or removed from said Talbot

County shall be taken to be due and in arrear from the date of

the levy of said taxes.

Taxes a lien on

SEC. 14. And be it enacted, That if taxes be due and owing

real estate.

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.

SEC. 15. And be it enacted, That whenever it becomes ne-

Enforcing pay-
ment of

cessary for said Treasurer to enforce the payment of taxes by

taxes.

a sale of real property he shall advertise such real property,

or so much thereof as may be necessary, once a week for four

successive weeks, in one or more newspapers published in Tal-

bot County, and by a 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 locality where