LLOYD LOWNDES, ESQUIRE, GOVERNOR.

CHAPTER 413.

AN ACT to repeal Section sixty-eight C, of Article six, of the
Code of Public Local Laws, title "Caroline County," sub-
title "County Treasurer," as the same is amended by Chap
ter two hundred and eleven of the Acts of eighteen hundred
and ninety-two, and Chapter three hundred and fifty-three,
of the Acts of eighteen hundred and ninety-four, and
re-enact the same with amendments.

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SECTION 1. Be it enacted by the General Assembly of Mary-
land, That section sixty-eight C, of Article six of the Code of
Public Local Laws, title "Caroline County," sub-title "County
Treasurer," as the same is amended by chapter two hundred
and eleven, of the acts of eighteen hundred and ninety-four
and chapter three hundred and fifty-three of the acts of eigh-
teen hundred and ninety-four, be and the same is hereby
repealed and re-enacted, so as to read as follows :

68 C. On the first day of January, in each year, taxes shall

Repeal.

be deemed to be in arrears, and interest shall be charged and
collected on all taxes not then paid, from September first, the
date when they become due and payable, and immediately
after the first day of January, the treasurer shall deliver or
mail to the last known post office address, to each delinquent,
who has not prior thereto received the same, an account of his
assessment, 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
delivery of such notice, or posting such notice upon the prem-
ises, that the same will be collected by process of law, and said
treasurer may, at any time between the first day of January
and the first day of March, 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
cost thereon, according to the provisions of the Code of Pub-
lic General Laws relating thereto; and all tax bills un-
paid on the first day of March in each year shall be
placed in the hands of the sheriff of the county, who
shall be entitled to a commission of five per cent, on
all taxes placed in his hands and by him collected, to
be collected by him from the persons owing said taxes, at the
same time and in the same manner that the said taxes are
collected, and who shall immediately give such delinquent
thirty days' notice, or post such notice on the premises, to pay
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Notice to
delinquent
taxpayers.