WM. PRESTON LANE, JR., GOVERNOR. 665

delinquent taxpayers of said county, by advertisement in-
serted in two newspapers published in said county and at
the Court House door, warning them and each of them that
all taxes are due and in arrears and that interest at the
rate of one-half per cent (1/2%) per month on all taxes
remaining unpaid after October 31 will be charged and
collected as required by Section 102. The said Treasurer
shall, during the first week of March each year, give notice
by advertisement in two newspapers published in said county
and at the Court House door warning all delinquent tax-
payers that their taxes for the preceding year are in arrears
and that unless the same are paid before the first day of
April next, he will proceed to enforce the same by advertise-
ment and sale.

108. It shall be the duty of the Treasurer to enforce the
payment of all taxes remaining unpaid on the first day of
April in the year succeeding that in which the same shall
have been levied, provided the notice required by the pre-
ceding section shall have been given; if the taxes be due
and owing upon real property or upon real and personal
property, the said taxes shall be a lien on said real
property, and said real property shall be liable for the
payment thereof in whatsoever manner or to whomsoever
the same may be assessed until paid, and the Treasurer
shall be authorized to enforce the payment thereof in
the manner hereinafter prescribed by a sale of either
real or personalty; whenever real estate is susceptible
of division so that a part thereof will sell for enough to
pay the taxes due and all costs, the Treasurer may, in his
discretion, employ a surveyor to divide the same and tax
as a part of the costs in such proceeding such compensation
for the services of such surveyor as he may consider just,
not exceeding the sum of Three Dollars ($3.00) per day.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved April 16, 1947.

CHAPTER 383.
(House Bill 531)

AN ACT to add a new section to Article 23 of the Code of
Public Local Laws of Maryland (1930 Edition), title