FRANK BROWN, ESQUIRE, GOVERNOR.

289

charged and collected on all taxes not then paid from Sep-

Taxes in
arrears.

tember first, the date wlien they become due and payable ;

and immediately after the first day of January, the treas-

urer 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

payment 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 January 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 cost thereon, according 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 and sell the

property of such delinquent, or so much thereof as is neces-

sary 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 treas-

urer shall make his final accounting with the State treas-

urer and with the county commissioners 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.

68 D. And be it enacted, That all taxpayers who shall

pay their taxes in the month of September following the

levy shall be entitled to a discount of five per cent.; all who

Discount

shall pay in October following the levy, shall be entitled to

on taxes

a discount of four per cent.; all who shall pay in November

following the levy, shall be entitled to a discount of three

per cent., whicli shall be allowed by the treasurer in his set-

tlement with them, and which shall be allowed the treasurer

in his settlement with the commissioners.

68 E. All books, papers and documents belonging to the

Books and

office of treasurer are the property of Caroline County, and

papers

at all times subject to examination by said county commis-

sioners, or any of them.

68 F. And be it enacted, That acts or parts of acts

inconsistent with this act are hereby repealed.

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

from the date of its passage.

Approved March 31st, 1892. 19