FRANK BROWN, ESQUIRE, GOVERNOR.

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

477

delivery of such notice, or posting such notice upon the
premises, 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 go much
thereof as may be necessary to pay said taxes, with interest
and cost thereon, according to the provisions of the Code
of Public General Laws relating thereto; and all tax bills
unpaid 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 person owing said taxes at the same time and in the same
manner that the said taxes are collected, and who shall imme-
diately give such delinquent thirty days' notice or post such
notice on the premises, to pay said taxes, interest charges and
commissions; and after the expiration of said thirty days'
notice, he shall forthwith proceed to seize, levy upon, adver-
tise and sell the property of such delinquent, or so much
thereof as may be necessary to pay said taxes, interest charges,
commission and cost of sale; and for this purpose, the sheriff is
hereby clothed with all the power possessed by collectors of
taxes under 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
Treasurer and with the County Commissioners on or before
the Tuesday after the first Monday in June of each year, and
after being allowed for insolvencies, close the tax account for
the previous year.

Sale of prop-
erty for
taxes.

SEC. 2. And be it enacted, That this act shall take effect
from the date of its passage.

Approved April 6th, 1894.

Effective.