PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1403

appropriations and the expenditures under said appropriations
of the funds of the corporation.

1906, ch. 384, sec. 16.

259. All taxes levied by the council shall be due as soon as
they are levied, and are payable at the office of the clerk and
treasurer of said town. The ordinance providing for the levy-
ing of taxes shall of itself constitute the authority for the
same, and no other warrant or evidence of authority shall be
required. On or before the first day of September of each
year the clerk and treasurer shall prepare a full and complete
list of all taxes in arrears, with a description of the property
and the amount of taxes due from each, and a penalty of one
per centum of such taxes in arrears shall be added on said first
day of September, and a like penalty of one per centum on the
first day of each succeeding month, until such taxes and penal-
ties shall have been paid. On or before the first day of April
the clerk and treasurer shall prepare a list of all taxes and
penalties due and in arrears, a brief description of the prop-
erty, the amount of taxes levied and in arrears, including all
arrears for previous years, with penalties, interest costs and
expenses accrued and to accrue thereon until the day of sale,
together with the name or names of the persons or corporations
against whom such taxes were assessed, to which list shall be
appended a notice of sale stating that if such taxes, penalties,
interest, costs and expenses are not paid by a date fixed in such
notice, the said clerk and treasurer will proceed to offer for
sale and sell every piece of said property real or personal, to
the highest bidder for cash, the place of sale in said town and
the day and time also to be stated in said notice, and said list
and notice shall be published in a newspaper published in Mont-
gomery county once a week for three successive weeks, and a
copy of said list and notice so published shall be posted on the
bulletin board of said town of Garrett Park.

Ibid. sec. 16A.

260. On the day of sale the said clerk and treasurer shall
proceed to offer for sale and sell any and all such pieces of
property, real and personal, upon which said taxes, penalties,
interests, costs and expenses shall not then have been paid, and
shall continue such sale from day to day or until every parcel
of said property shall have been offered and sold; provided
that where two or more lots, pieces or parcels of real property
shall have been assessed to one person or corporation, the clerk
and treasurer shall offer for sale and sell each of such lots,
pieces or parcels of real property separately until a sufficient