PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1135

451-C, 451-D, 451-E, 451-F, 451-G, 451-H, 451-I, 451-J and
451-K to follow Section 45 1/2-A of Article II of the Code of
Public Local Laws, title '' Frederick County,'' sub-title '' Treas-
urer," be and the same are hereby enacted and added to said
Article II of the Code of Public Local Laws, title "Frederick
County," sub-title "Treasurer," to read as follows:

SEC. 451-C. He shall, as soon as the annual levy is made, give
notice thereof by advertisement in two newspapers published in
Frederick County, which notice shall state the time from which
taxes bear interest and shall warn all taxpayers of their liability,
to be proceeded against as delinquent taxpayers and have their
property sold unless the taxes with which they are charged are
paid on or before the first day of January then next ensuing.
He shall also, immediately after the levy is made, make out the
bill of each taxpayer, to which a similar notice shall be annexed,
and upon application shall forward the bill by mail or other-
wise to the person or his agent to whom taxes have been as-
assessed.

SEC. 451-D. He shall attend in person or by deputy, in each
election district, at least one day between the date of the levy of
taxes and the first day of September, in each year, and at least
one day between the first day of September and the thirty-first
day of December, in each year, to collect and receive taxes, and
the time and place of such attendance shall be made known not
less than ten days in advance by handbills conspicuously posted
in such districts and by advertisement in two newspapers pub-
lished in said County.

SEC. 451-E. Immediately upon the first day of January in
each and every year he shall make an alphabetical list by elec-
tion districts in their numerical order, of taxes due and in ar-
rears, which list shall contain the names of the person or per-
sons or body corporate assessed with property upon which taxes
are due and in arrears, a brief description of the property, and
such references to conveyances as will render the same certain
of identification and the amount of the tax levied and in arrears,
with the interests and costs accrued, and to accrue thereon to
the day of sale, and shall notify the said person or persons or
body corporate by mail that if said tax or taxes are not paid
on or before the second Monday in April next ensuing, together
with the interest accrued thereon and the proportional costs of
notice and fees, he will proceed at ten o 'clock A. M. on said sec-
ond Monday in April, at the Court House in said County to
offer each and every of said parcels of land and premises for sale
to the highest bidder for cash, which said list and notice shall be