820 CECIL COUNTY. [ART. 8.

1886, ch. 340.

121. On the first day of January in each year taxes shall be
deemed in arrear, and upon all taxes remaining unpaid after that
time interest shall be charged and collected from the date when,
they shall have been due and payable; and immediately after the
first day of January the treasurer shall cause notice to be given
to each delinquent showing the amount of his assessment, the
taxes due thereon, and the charges that have been added, and
warning said delinquent that unless settlement in full be made
before the first day of April ensuing, the property so assessed and
taxed will be levied on, advertised and sold, according to the pro-
visions of the code of public general laws; and all tax bills unpaid
on the first day of April in each year shall be placed in the hands
of the sheriff of the county, who shall proceed to seize the prop-
erty on which said taxes are due and dispose of the same to pay
said taxes and charges thereon and all costs of sale; and for this
purpose the sheriff is clothed with all the powers possessed by
collectors of taxes under the provisions of the code of public gen-
eral laws; and the sheriff shall report to the treasurer, before the
first day of June in each year, all collections made by him; pro-
vided, that if the value of the property levied upon shall not be
sufficient to cover the amount of taxes in arrear, charges thereon,
and the cost of advertising and sale as required by the code of
public general laws, then a less expensive method of advertising
and sale shall be adopted; provided, however, that at least three
public notices of said sale shall be posted in the district in which
the delinquent resides or his property is located, not less than ten
days prior to the sale; and the treasurer shall close the tax ac-
count each year, on or before the second Tuesday in June, and
shall compel the settlement of all claims in full on or before that
date.

1886, ch. 340. 1888, ch. 115.

122. Should the county commissioners for any reason be pre-
vented from appointing a treasurer at their regular meeting in
the month of April in any year, they may afterward appoint a
treasurer for the remainder of the current term; should the per-
son appointed treasurer by said commissioners at any time fail to
qualify as such within ten days after such appointment, or should
any vacancy occur in the office of treasurer of said county at any