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LAWS OF MARYLAND.
CHAPTER 243.

AN ACT to repeal sections twelve and thirteen
of chapter one hundred and forty-three of
the acts of eighteen hundred and eighty-four,
entitled an act to provide for the speedy
and prompt collection of taxes in Wicomico
county, and re-enact the same with amend-
ment.

SECTION 1. Be it enacted by the General As-

Repealed and
re-enacted.

sembly of Maryland, That sections twelve and
thirteen of chapter one hundred and forty-three
of the acts of eighteen hundred and eighty-
four, entitled an act to provide for the speedy
and prompt collection of taxes in Wicomico
county, be and the same are hereby repealed
and re-enacted so as to read as follows :

Statement.

SEC. 12. That on the first day of January next
after the taxes are levied, they shall be deemed
to be due and in arrear, and shall bear interest
from that day, and the Collectors shall each
make out for the delinquents in his collection
district a statement showing the amount due
from said delinquent, and shall at once present
the statement to such delinquent, or his or her
agent, and if no owner or agent in county, to
stick up same on land, together with a notice
that unless the taxes so due are paid before
the first day of July next, and in default of
payment at expiration of such time, the Col-
lector shall at once proceed to levy on, take

Personalty.

into possession, advertise and sell, after ten
days, the personal property (if any) of the de-
linquent sufficient to pay the taxes due and in
arrears, with interest and costs, and when there
is no personal property, the Collector shall
summon the County Surveyor and two Ap-
praisers, who shall proceed to value at cash

Real estate.

value, and lay off sufficient land of the delin-
quent, if the same is divisible, to pay the taxes
due and in arrears, with interest and all costs,
for which service the Surveyor shall receive