576

LAWS OF MARYLAND.

Cecil county, shall be drawn out only upon a
check signed by the Treasurer and approved
by the President of the Board of County Com-
missioners.

SEC. 63. On the first day of January in each
year taxes shall be deemed in arrear, and upon
all taxes remaining unpaid after that time in-
terest shall be charged and collected from
the date when they shall have been due and
payable; and immediately after the first day
of January the Treasurer shall cause notice to
be given to each delinquent showing the

Notice.

amount of his or her assessment, the taxes
due thereon and the charges that have been
added, and warning said delinquent, that,
unless settlement in full be made before
the first day of April ensuing, the property
so assessed and taxed will be levied on, ad-
vertised and sold, according to the provisions
of the Code of Public General Laws; and
all tax bills unpaid on the first day of
April in each year, shall be placed in the
hands of the Sheriff of the county, who shall
proceed to seize the property on which said
taxes are due, and dispose of the same to pay
said taxes and charges thereon, and all costs
of sale; and for this purpose the said Sheriff'
is hereby clothed with all the powers pos-
sessed by Collectors of taxes under the pro-
visions of the Code of Public General Laws;
and the Sheriff shall report to the Treasurer,
before the first day of June in each year, all
collections made by him; provided, that if the
value of the property levied upon shall not be

sufficient to cover the amount of taxes in ar-

Collection.

rear, charges thereon, and the cost of adver-
tising and sale as required by the Code of Pub-
lic General Laws, then a less expensive method
of advertising and sale shall be adopted; pro-
vided, however, that at least three public no-
tices of said sale shall be posted in the dis-
trict in which the delinquent resides, or his
or her property is located, not lees than ten.
days prior to the sale; and the Treasurer shall