2076 WICOMICO COUNTY. [ART. 23.

1884, ch. 143.

107. Within five days after the last day on which such sittings
are required in each month, the collectors shall pay over to the
treasurer of the county the taxes received by them during said
sittings, and a failure to comply with said requirements shall sub-
ject the collector so failing to a loss of the discount allowed him
during said sittings.

Ibid.

108. Each collector may receive any part of the levy list on

payment of taxes, at any time, subject to the same rate of dis-

count that he is directed to allow on taxes paid.

1886, ch. 243.

109. On the first day of January next after the taxes are
levied, they shall be deemed to be due and in arrear, and shall
bear interest from that day; and the collectors shall each make
out for the delinquents in his collection district, a statement
showing the amount due from said delinquent, and shall at once
present the statement to such delinquent, or his agent; and if
there be no owner or agent' of such delinquent in the county,
shall stick up such statement on the land, together with a notice
that unless the taxes so due be paid before the first day of July
thereafter, he will proceed to collect the same by distress and sale,
and in default of payment at the expiration of such time, the
collector shall at once proceed to levy on, take into possession,
advertise and sell, after ten days' notice, the personal property (if
any) of the delinquent, sufficient to pay the taxes due and in
arrear, with interest and costs; and when there is no personal
property, the collector shall summon the county surveyor and two
appraisers, who shall proceed to value at cash value and lay off
sufficient land of the delinquent, if the same is divisible, to pay
the taxes due and in arrear, with interest and all costs; for which
service the surveyor shall receive four dollars for the survey and
plat, and the appraisers one dollar each; and upon the return of

the plat of the surveyor, the appraisement and a copy of his
notice, with an affidavit as to the time and manner of its service
by the collector, the court shall, if the proceedings of the collector
have met the requirements of this section, order a sale of the land
so laid off by the collector, and prescribe the time, manner and

terms of such sale; and a sale made under such order shall be