146

LAWS OF MARYLAND.

CHAP. 114

Commissioners, shall only be entitled to have the same paid
after he has paid the State and county taxes levied upon his
or her property and is not indebted in anywise therefor.

Section 224. On the first day of January in each year
taxes shall be deemed to be in arrears and interest shall be

When taxes
shall be
deemed in
arrears.

charged and collected on all taxes not then paid from Sep-
tember the first, the date when they become due and pay-
able; and immediately after the first day of January the
treasurer shall mail or deliver to each delinquent who has
not prior thereto received the same, an account of his assess-
ment, 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 the delivery
of such notice that the same may be collected by a process
of law, and said treasurers may at any time after the first
day of January 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 costs thereon ;
and said treasurer shall, on or before the first day of May,

May seize,
levy and sell
property of
delinquent.

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 costs thereon, according to the
provisions of the Code of Public General Laws relating
thereto, and for this purpose the said treasurer is hereby
clothed with all the powers possessed by collectors of taxes
under the Code of Public General Laws; and the said treas-
urer shall make his final accounting with the State Treasurer
and with the County Commissioners on or before the Tues-
day after the first Monday in June in each year, and after
being allowed for insolvencies, close the tax account for that
fiscal year.

Section 225. In case of a vacancy by death, resignation,

Governor may
appoint per-
son to fill
vacancy.

refusal to serve, or neglect to qualify, or give bond, or by
disqualification, or removal from the county, the Governor
shall appoint a person to be county treasurer for the
remainder of the official term; all books, papers, and docu-
ments belonging to the office of the treasurer are the prop-
erty of Kent county, and at all times subject to examination
by said County Commissioners, or any of them.

Section 226. And be it enacted, That the provisions of this
Act shall in no way affect the treasurer elected in November,