366 LAWS OF MARYLAND. [CH. 199

106. It shall be the duty of the treasurer as soon as the
annual levy shall have been made, to give notice thereof, by
advertisement inserted once a week for three successive weeks,
in two newspapers published in said County, and by handbills
posted in at least five places in each district; and to prepare
the tax bills of each taxpayer and forward the same by mail,
or deliver the same to the person or corporate institution, or
to the agent of the person or corporate institution, to whom
the property included in such bills is assessed, so far as their
residence or postoffice address may be known to, or ascer-
tained, on diligent inquiry by the treasurer, on or before the
first day of April next succeeding the date of the levy,
and such advertisement and handbills and tax bills shall
also contain a brief abstract of Section 102, relating to the
discounts to be allowed, and the interest to be charged on all
tax bills.

107. The said treasurer shall, during the first week in
September in each and every year, give notice to all the
delinquent taxpayers of said County, by advertisement
inserted in two newspapers published in said County, and by
handbills posted in five of the most public places in each elec-
tion district of said County, and at the court house door,
warning them and each of them that the payment of all taxes
then due and in arrears will be enforced by advertisement
and sale, unless the same are paid before the first day of
October then next following.

108. It shall be the duty of the treasurer to enforce the pay-
ment of all taxes remaining unpaid on the first day of
October in the year in which the same shall have been
levied, provided the notice required by the preceding
section shall have been given; the failure of said treasurer
to make final settlement therefor within one year thereafter
'shall be such wilful neglect of duty as to require his removal
from office in the manner provided in Section 99; 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 pre
scribed 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 com-