536 LAWS OF MARYLAND. [CH. 294

Sections 120 to 120N, inclusive, and relating to the
County Treasurer and the payment of taxes.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 120 of Article 6 of the Code of
Public Local Laws of Maryland, (1930 Edition), title
"Caroline County, " sub-title "County Treasurer, " be and
the same is hereby repealed and that fifteen new sections
be enacted in lieu thereof, to be known as Sections 120 to
120N, inclusive and to read as follows:

120. On the first day of January, in each year, taxes
shall be deemed to be in arrears, and interest shall be
charged and collected on all taxes not then paid from Sep-
tember 1st, the date when they became due and payable;
and between the fifteenth day of January and the first day
of February the county treasurer shall cause to be pub-
lished as an advertisement in two newspapers printed and
published in said county a list of such delinquents, together
with the amount of taxes due by each, and the interest due
thereon; and he shall deliver or mail to each of such de-
linquents between the fifteenth day of February and the
first day of March in each year, an account of his assess-
ments, and the taxes and interest due thereon, with a notice
of warning to such delinquent thereto attached that, unless
payment be made in full on or before the first day of April
next, the same will be collected by process of law; and if
on said first day of April next the said taxes, interest and
costs are unpaid, he shall immediately thereafter make up
an additional list of all delinquents assessed with real
estate, giving the name of the persons assessed, with a
brief description of the property, the district of its loca-
tion and such references to conveyances as will render the
same possible of identification, together with the amounts
of taxes due and in arrears thereon, including all taxes on
personalty due from the owner of said real estate, with
interest, costs, and expenses accrued and to accrue to day
of sale, with a notice appended that if said taxes, interest,
costs and expenses are not paid on or before the third
Monday in May next ensuing the county treasurer will pro-
ceed to seize, levy upon, advertise and sell the property of
said delinquent, or so much thereof as may be necessary,
to pay said taxes, interest charges and costs of sale, to the
highest bidder for cash, which said sale shall be made after
said property has been advertised at least three weeks in
one or more newspapers published in Caroline County prior
to the day of said sale; and said treasurer is hereby re-
quired and directed to advertise and sell at one sale in the