240

LAWS OF MARYLAND.

with a notice that unless settlement in full shall be

made before the first day of April, they will proceed

Proceed
against delin-

to levy on, advertise and sell his or her property, ac-
cording to the provisions of the Code of Public Gen-

quents.

eral Laws; and the collectors shall so proceed against

all delinquents on the first day of April, but if the

value of the property levied upon shall not be suffi-

cient to cover the amount of taxes in arrear and the

cost of advertising and sale, as required by the Code

of Public General Laws, then the collectors shall

adopt a Jess expensive method of advertising and

sale; provided, however, that at least three public

notices of said sale shall be posted in the district in

which the delinquent resides, or his or her property

is located, at least ten days prior to the day of sale.

SECTION 70. The collectors shall close their ac-

counts for both State and county taxes before the

Close accounts

first day of May, in each year, and before receiving

credits of commissions on State tax collected shall

be required to exhibit to the clerk of the County

Commissioners the State Treasurer's receipt in full

for the same.

SECTION 71. The bonds of collectors failing to

Put in suit.

comply with the provisions of the preceding section

shall be put in suit by the commissioners at the first

term of the Circuit Court for Cecil county succeed-

ing the first day of May, unless said collectors shall

show good and sufficient reason for a postponement

of such action, but the postponement shall not be

for a longer time than till the term of court next

after that succeeding the first day of May; and on

all sums that said collectors may be in arrear on

the first day of May they shall be charged interest

at the rate of six per cent, per annum from the first

day of January of that year.

SECTION 72. All documents, books and papers be-

longing to the office of collector are hereby declared

Subject to
examination.

to be the property of Cecil county, and at all times

shall be subject to the examination of the County

Commissioners.

SECTION 73. The County Commissioners shall,

at the time of making the annual levy, levy a suffi-

Levy by esti-

cient sum by estimate to cover the discount to tax-

mate.

payers and commissions to collectors provided for in

preceding sections.