942

LAWS OF MARYLAND.

be numbered 193 A, 193 B, 193 o, 193 D and 193 E, which are
hereby added to said article in order, as follows :
192. Whenever the council shall levy a tax, which said tax

List of per-
sons to he
made out.

shall not exceed sixty cents on the one hundred dollars in any
one year, it shall cause to be made out a list of the persons
charged therewith, and shall cause to be affixed thereto the
respective sums to be collected from each person, and a war-
rant to the bailiff to collect the same, and the taxes levied by
the council shall be due as soon as they are levied ; shall bear
interest on and after the first day of January next succeeding
the day of levy, and they shall be deemed in arrear on and
after the first day of January next succeeding the date of their
levy.

Collect taxes

193. The bailiff shall, immediately after the receipt of such
list and warrant, proceed to collect said taxes, and shall, within
thirty days, render to each person named therein, if resident
in said town, an account of the tax, and in the case of non-
resident taxpayers shall, within said period of thirty days,
send said account by mail, addressed to such non-residents at
their best known places of residence, and if the place of resi-
dence of such non-resident taxpayers is unknown, the bailiff
shall post said account, with the notice attached, at some con-
spicuous place upon the property assessed to such non-resident
taxpayers. And to each account so rendered, or sent by mail,
or posted, shall be appended a notice that unless the same is
paid on or before the 1st day of January then next ensuing
the name of the party will be published as a delinquent tax-
payer, and the property upon which such tax accrued will be
exposed to sale to pay said account, in accordance with law.
193 A. The real estate of a deliquent taxpayer may be sold

Real estate
may be sold.

to pay municipal taxes due and in arrear to the Mayor and
Council of Rockville, whether there be personal property or
not.
193 B. Immediately after the first day of January in each

List of per-
sons in de-
fault to be
made out.

and every year, the bailiff shall make out a list of all persons
in default for taxes on said date, showing the amount of the
tax charged to each person in arrear, and a brief description of
the real property with which each person is assessed, or so
much thereof as may be necessary to pay the taxes in arrear,
sufficient to indentify and locate the same, to which list shall
appended a notice that if said taxes and all interest thereon
and a proportional part of the expense of advertising said list,
and all legal costs be not paid on or before the last Wednesday
in February then next ensuing, he will, in conformity with the