LLOYD LOWNDES, ESQUIRE, GOVERNOR.

623

after the first day of January as practicable, the treasurer
shall deliver or mail to each delinquent an account of his
assessment and the taxes and interest due thereon, with a
notice and warning to such delinquent thereto attached, that
unless payment in full be made within sixty days from the
delivery of such notice, the same shall be collected by process
of law; and all tax bills unpaid on the first day of July, after
the service of such notice, shall then be placed by the treasurer
and collector, in the hands of the sheriff of Somerset county,
at that date, who shall forthwith proceed to levy upon, seize,
advertise and sell the property of such delinquent or so much
thereof as may be necessary to pay said taxes, interest, charges
and cost of sale, according to the provisions of the Code of
Public General Laws of the State relating thereto, and for this
purpose the said sheriff is hereby required to make such col-
lection or to give said notice and warning when necessary, and
is clothed with all the powers possessed by collectors of taxes
under the said Code of Public General Laws, and his bond as
sheriff shall be liable for the faithful performance of all the
duties which may be imposed upon him by the provisions of this
act; and the said sheriff shall report and pay over to the treasu-
rer before the first day of October in each year, all taxes collected
by him, and the said treasurer and collector shall make his
final accounting with the State Treasurer, and with the County
Commissioners, on or before the second Tuesday in October of
each year, and after being allowed for insolvencies, close his
tax account for the previous year; the provisions of this sec-
tion, relating to the collection of State and county taxes, shall
not apply to estates in the hands of trustees, executors or
administrators or otherwise in custodia legis, the taxes on such
estates becoming demandable only at such time as they may be
ready for distribution according to law.

Sale of prop-
erty lor taies.

SEC. 2. And be it enacted, That this act shall take effect
on the first day of July, 1896, and shall only apply to
the collector and treasurer elected on the 5th day of Novem-
ber last, whose term of office shall not be affected hereby, and
his successors in office.
Approved April 4th, 1896.

Effective