892

LAWS OF MARYLAND.

November in each year, forward to the treasurer of the State,
his check for the amount of State taxes then standing to his
credit in said bank; and the money or moneys standing to his
credit as treasurer and collector for Somerset county, shall
only be drawn upon his checks, 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 board of commissioners, and by them ordered to be paid ;
and any taxpayer having any sum or sums of money levied to
his use or claim against the county, passed by the board of
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;
and no assignment of a claim or claims against the county
shall prevent the application of each claim or claims to the
payment of such State and county taxes as may be due from
the original claimant at the time of levy or assignment.

When taxes
in arrear.

SEC. 216. And be it further enacted, That 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 the first day of October, the date when the
same becomes due and payable; and as soon after the first day
of January as practicable the treasurer shall deliver to such
delinquent, who has not prior thereto received such notice, an

Notice to
delinquent.

account of assessment and the taxes and interest due thereon,
with a notice and warning to such delinquent thereto attached,
that unless payments in full be made within sixty days from
the delivery of such notice, that the same shall be collected by
process of law; and all tax bills unpaid on the first day of
April, after the service of such notice, shall be placed by the
treasurer and collector in the hands of the sheriff of Somerset

Sale of prop-
erty for

taxes.

county, 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 costs 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
collections, 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 treasurer before the first day of
July in each year all taxes collected by him; and the said