EDWIN WARFIELD, ESQ., GOVERNOR..

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ward to the State Treasurer a check for the amount of State

taxes to his credit in bank, and he shall receive from the said

bank, or either of them, a certificate of deposit for each deposit

Certificate of

to the credit of the County Commissioners, which he shall

deposit.

deliver to said County Commissioners at their next regular

meeting, and for which said County Commissioners shall give

to said Treasurer a proper receipt or voucher, and said money

shall only be drawn from said bank upon the check of the presi-

dent of the County Commissioners, countersigned by the Treas-

urer, in payment of debts and accounts due by Wicomico

County, duly approved and passed by said County Commis-

sioners and by them ordered to be paid.

SEC. 12. And be it enacted, That on the first day of January

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 said

taxes become due and in arrears, and within twenty days after

the first day of January the Treasurer shall deliver or mail

to the last known postoffice address of each delinquent tax-

Taxes in ar-

payer an account of his assessment and the taxes and interest

rears and
their collec-

due thereon, with a notice of said delinquent thereto attached.

tion.

that unless payment be made in full on or before the fifteenth

day of November next after the delivery 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 re-

maining unpaid on the said fiftenth day of November next

after the delivery of said notice in the manner hereinafter pre-

scribed by a sale of either real or personal property.

SEC. 13. And be it enacted, That if taxes be due and owing

upon real and personal property by any taxpayer the whole of

Tax liens.

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. 14. And be it enacted, That whenever it becomes nec-

essary for said Treasurer to enforce the payment of taxes by 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 newspaper published in Wicomico

Enforcing
the payment

County and by notice set up at the Court House door in Salis-

of taxes in

bury, and any advertised notice of sale under this Act shall be

arrears.

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 located.