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LAWS OF MARYLAND.

of Kent county; and he shall once a month from and after the
first day of October in each year, deliver to the County Com-
missioners, to be forwarded to the State Treasurer, his check
for the amount of State taxes to his credit in bank, and the
money deposited to the treasurer of Kent county shall only be
drawn out upon his check, countersigned by the president of
the board of County Commissioners, in payment of debts and
accounts due by said county, duly approved and passed by said
County Commissioners, and by them ordered to be paid; and
any taxpayer having a sum of money levied to his use or a
debt against the county, passed by said County 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.

Notice to
delinquents.

SEC. 224. On the first day of January in each year taxes
shall 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 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 the delivery of such notice, that the same will be
collected by process of law; and said treasurer may at any

Sale of prop-
erty for
taxes.

time between the first day of January and the first day of
April, 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 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 forthwith proceed to seize, levy upon, adver-
tise and sell the property of such delinquent, or so much
thereof as is necessary to pay said taxes, interest charges and
cost of sale; and for this purpose the said sheriff is hereby
clothed with all the powers possessed by collectors of taxes,
under the Code of Public General Laws; and the sheriff shall
report and pay over to the treasurer before the first day of
June in each year, all taxes collected by him; and the said
treasurer shall make his final accounting with the State Treas-
urer and with the County Commissioners on or before the
Tuesday after the first Monday in June, in each year, and
after being allowed for insolvencies, close the tax account for
that fiscal year.