CHARLES COUNTY. 2089

taxes are paid on or before the first day of September next succeeding the
date of such notice there will be allowed a deduction of three per centum
from the amount of said taxes; and that on all taxes not paid on or before
the 1st day of September in each year, interest at the rate of six per
centum per annum will be charged. And the said treasurer shall imme-
diately after the first day of January in each year, give a second notice,
published as aforesaid, notifying the public generally that all taxes which
are not paid on or before the first day of February next succeeding the
date of such notice, will be collected by advertisement and sale, as pro-
vided for by law. Each of the said newspapers so designated as aforesaid
shall be allowed the sum of ten dollars per annum for publishing the two
aforesaid notices.

1924, ch. 481.

94. If any person or persons, association or body corporate, shall be
assessed upon the assessment books of said county with personal property
only, and the amount of taxes levied thereon shall remain unpaid on the
first day of April next succeeding the annual levy of taxes in said county,
the said treasurer shall within three months after the said 1st day of
April in each and every year, or withiu three months after the discovery
of any property belonging to such delinquent, subsequent to the first day
of April in each and every year levy upon such portion as may be neces-
sary to pay said taxes, interest, costs and fees as herein provided, of the
personal property assessed to such delinquent taxpayers, in the same man-
ner as the sheriff of said county is now or may hereafter be authorized by
law to levy upon property upon execution on judgments issued out of the
Circuit Court for said county, and shall advertise and sell personal prop-
erty in the same manner as is now or may hereafter be required by law
in the case of sales of personal property by the sheriff of said county, and
deliver the property so sold to the purchaser or purchasers thereof, and
for the purpose of the levy of the sale herein provided for, said treasurer
shall have all the powers now had or lawfully exercised by the sheriff of
said court, executing executions on judgments of the Circuit Court for
said county, and shall if it be necessary have the same power now or here-
after to be prescribed by law for the levy upon and the sale of shares of
stock in any association or corporation which the sheriff of said county
may or shall possess in executing executions or judgments of said court;
and said treasurer shall be entitled to receive out of the proceeds of sales
made under this section, the same fees and allowances as are now or may
hereafter be allowed by law to the sheriff of said county on executions
issued as aforesaid; this section to be construed as an addition to, and
not as a substitution for the powers of the treasurer to collect taxes
assessed upon personal property by suit; and it is hereby expressly
provided that said treasurer, if he deem such course advisable, may pro-
ceed to collect any and all taxes due upon any personal property by suit,
in the name of the County Commissioners of Charles County, before any
justice of the peace in and for said comity. And out of the proceeds of