654 LAWS OF MARYLAND. [CH. 272

of lighting the streets, lanes and alleys of the town by gas or
electricity shall be a part of the general expenses of the town.

All taxes authorized under this act, and under any special
act, shall be levied at the same time, and all taxes so levied shall
be a lien on any and all property of the person, partnership
or corporation against whom they may be levied.

The taxes so levied shall be due and payable on the first day
of November next succeeding the levy thereof, and shall bear
interest from and after that date.

It shall be the duty of the bailiff of the town as soon as pos-
sible after the levy has been made to notify each person against
whom, or the known owner of each piece of property against
which, any tax has been levied by placing a tax bill showing the
amount due in the United States Mail, with sufficient postage
prepaid, addressed to such persons or owners at their last known
post-office address. In case any address may be unknown such
bills shall be posted on and in front of the Municipal Building
of the town.

All taxes shall be paid to said bailiff. All taxes levied against
real and personal property in said town which are not paid on
or before the thirty-first day of December in the year of their
levy shall be in default and deemed in arrear, and it shall then
be the duty of the bailiff to advertise all such real property for
public sale on the second Saturday in February of the year suc-
ceeding the year for which said taxes remain unpaid by adver-
tisement in a weekly newspaper published in Queen Annes
County, at least three weeks before the day of sale, the name of
the party in which the property is assessed, if known, the
amount of taxes, with interests and costs, and also a description
of the property sufficient to identify the same. Said sale shall
be held at some public place in said town named in said adver-
tisement and shall commence at ten o'clock A. M., and shall
continue until all property advertised shall be sold. The terms
of each sale shall be cash. All purchase money for said property
not paid on day of sale shall bear interest at the rate of twelve
per cent, per annum from the day of sale until paid.

In taxing the costs of said sales there shall be included the cost
of advertisement and a commission to the bailiff for collecting the
taxes of ten per cent, on the gross tax and a fee of one dollar.

All property which may be sold for taxes may be redeemed
by the owner within one year and one day from day of sale upon
the payment by the owner of the taxes due at time of sale, costs