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LAWS OF MARYLAND.

Maryland, title "Cecil County," sub-title "Northeast," be and
the same is hereby amended by addition of two new sections
thereto, to be known as sections 195 D and 195 E, and to read
as follows :

Levy of taxes.

195 D. The said president and commissioners shall, on or
before the first Monday of June in each year, levy the taxes
for the year, and as soon as the said levy is made, the Treas-
urer shall give public notice thereof by advertisement in some
newspaper published in "Cecil County," and the taxes so levied
shall be due and payable to the said Treasurer on the first day
of October of the year in which the levy is made, but there
shall be allowed on all taxes paid before the first day of Octo-
ber, a discount of five per cent., before the first day of Novem-
ber, a discount of four per cent, and before the first day of
December, a discount of three per cent.

When taxes in
arrear.

195 E. On the first day of January in each year, taxes shall
be deemed in arrear, and upon all taxes remaining unpaid
after that time, interest 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
amount of his 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 next ensuing, the property so assessed and taxed will be
levied on, advertised 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 Cecil county, who shall proceed to seize the
property on which 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 sheriff is clothed with all the powers
possessed by collectors of taxes under the provisions 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 arrears, charges thereon, and the cost of advertis-
ing and sale as required by the Code of Public General Laws,
then a less expensive method of advertising and sale shall be
adopted; provided, however, that at least three public notices
of said sale shall be posted in the town of Northeast not less
than ten days prior to the sale, and the Treasurer shall close
the tax account each year on or before the third Monday in