ALBERT C. RITCHIE, GOVERNOR. 577

title "County Treasurer, " providing for the charging of
interest on taxes in arrears; notice to delinquents; time
and manner of sale of property for taxes and time for
final accounting by Treasurer.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 154 of Article 15 of Flack's Code
of Public Local Laws of Maryland (1930 Edition), title
"Kent County, " sub-title "County Treasurer, " be and the
same is hereby repealed and re-enacted with amendments
so as to read as follows:

154. 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 the first, the date when they become due and pay-
able; and immediately after the first day of January the
Treasurer shall mail or deliver to each delinquent who has
not prior thereto received the same, an account of his as-
sessment, 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
mailing or delivery of such notice that the same may be
collected by a process of law, and said Treasurer may
at any time after the first day of January 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 costs thereon; and said Treasurer shall, on
or before the fifteenth day of August, 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 costs thereon, according to the provisions
of the Code of Public General Laws relating thereto, and
for this purpose the said Treasurer is hereby clothed with
all the powers possessed by collectors of taxes under the
Code of Public General Laws; and the said Treasurer shall
make his final accounting with the State Treasurer and
with the County Commissioners on or before the Tuesday
after the first Monday in September in each year,
and after being allowed for insolvencies, close the tax ac-
count for that fiscal year.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1st, 1933.

Approved April 21, 1933.