770

LAWS OF MARYLAND.

thereto received the same, an account of his assessment, and
the taxes and interest due thereon, with a notice of warning to
such 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 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, advertise 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 sheriff is hereby
clothed with all the powers possessed by the collector of taxes
under the Code of Public General Laws ; and the sheriff shall
report and turn 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 treasury
and with the County Commissioners, or before the Tuesday
after the first Monday in June in each year, and after being
allowed for insolvencies, close the tax account for the fiscal
year.

133 D. In case of a vacancy by death, resignation, refusal

Case of
vacancy.

to serve or neglect to qualify, or give bond, or by disqualifica-
tion, or removal from the county of any treasurer appointed or
elected under this Act, the County Commissioners shall appoint
a person to be County Treasurer for the remainder of the
official term. All books, papers and documents belonging to
the office of County Treasurer are the property of Queen
Anne's county, and at all times subject is examination by
said County Commissioners or any of them.

Equip and
furnish an
office.

133 E. The County Commissioners of Queen A.nne's
county shall prior to the first day of June, nineteen hundred,
equip and furnish a suitable and safe office for the use and con-
duct of the business pertaining to the duties of said treasurer,
and shall allow him all necessary expenses incident to the col-
lection of the taxes hereinbefore provided for, provided he
shall first obtain an order therefor from said County Commis-
sioners.
133 F. The County Commissioners of Queen Anne's
county at their first regular meeting in the month of May, in