232

LAWS OF MARYLAND.

when they become due and payable; and immediately after the

first day of January, the treasurer shall deliver to each delinquent

who has not prior thereto received the same, an account of his

assessment, and the taxes and interest due thereon, with a notice

and warning to said delinquent thereto attached, that unless pay-

In arrear.

ment be made in full within thirty days from the delivery of

such notice that the same will be collected by process of law ;

and said treasurer may at any time between the first day of Janu-

ary and the first day of April proceed to seize, levy upon and sell

the property of such delinquent, or so much thereof as may be

necessary to pay said taxes with interest and costs thereon, ac-

cording to the provisions of the Code of Public General Laws

relating thereto, 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 forthwith proceed to seize, levy upon, advertise

Proceed-
ings.

and sell the property of such delinquent, or so much thereof as

is necessary to pay said taxes, interest, charges and cost of sale,

and for this purpose the said sheriff is hereby clothed with all

the powers possessed by collectors of taxes under the Code of

Public General Laws; and the sheriff shall report and pay over

to the treasurer before the first day of June in each year, all taxes

collected by him; and the said treasurer shall make his final

accounting with the State treasurer and with the county commis-

sioners on or before the Tuesday after the first Monday in June

of each year; and after being allowed for insolvencies close the

tax account for the previous year.

87 D. Should the county commissioners for any reason be pre-

vented from appointing a treasurer at their first regular meeting

in April of each year, or if the person appointed decline to serve

or fail to give the bonds hereinbefore required to be given, within

twenty days after such appointment, or should any vacancy occur

Vacancy.

in said office they may appoint a treasurer at their first regular

meeting in the next succeeding month, in the place of such treas-

urer first so appointed who may have declined or failed to have

filed the required bonds, or to fill said vacancy for the remainder

of the current year; all books, papers and documents belonging

to the office of treasurer are the property of Kent county, and at

all times subject to examination by said county commissioners,

or any of them.

Repeal.

87 E. And be it enacted, That all acts or parts of acts incon-

sistent with this act are hereby repealed.

Effective.

SEC. 2. And be it enacted, That this act shall take effect from the

date of its passage.

Approved March 25, 1890.