824

LAWS

bill by mail or otherwise, or deliver the same to
the person, persons or corporate institutions to
whom the property included in such bill is
assessed.
SEC. 10. And be it enacted, That the said trea-
surer shall, the first week in December of each

Publish list.

and every year, publish in one newspaper pub-
lished in said county, and by handbills posted in
three of the most public places in each election
district in said county, a list of all delinquent
taxpayers for the current year, which list shall
contain the names of said delinquents, the
amount of assessment of each and the taxes due
by each, with a notice appended thereto that the
payment of said taxes will be enforced by ad-
vertisement and sale unless the same are paid
by the first day of January then next following.
SEC. 11. And be it enacted, That it shall be
the duty of the treasurer to enforce the payment

Enforce pay-
ment.

of all taxes remaining unpaid on the first day of
January in the year succeeding that in which
the same shall have been levied, provided the
notice required by the preceding sections shall
have been given. If the taxes be due and owing
upon real property, or upon real and personal
property, the treasurer shall be authorized to
enforce payment in the manner hereinafter pre-
scribed by a sale of either realty or personalty ;
whenever real estate is susceptible of division,
so that a part thereof will sell for enough to pay
the taxes due and all costs, the treasurer may
in his discretion employ a surveyor to divide the
same, and tax as a part of the costs in such pro-
ceeding such compensation for the services of
such surveyor as he may consider just, not ex-
ceeding the sum of three dollars per day, or the
treasurer may sell the whole of any tract of land
at his election.

Advertise sale

SEC. 12. And be it enacted, That whenever it
becomes necessary for said treasurer to enforce
the payment of taxes by a sale of realty, he shall
advertise such real estate once a week, for three
successive weeks, in one newspaper published in
Garrett county, and by handbills set up near said
property and at the court-house door; and any
advertised notice of a sale under the provision
of this act shall be deemed sufficient if it con-