256 LAWS OF MARYLAND.

posited to his credit as collector of State taxes and the portion
due Worcester County to be deposited to the credit of the
County Commissioners of Worcester County, and he shall once
a month from and after the first of October in each year, for-
ward to the State Treasurer a check for the amount of State
taxes to his credit in bank, and he shall receive from the said
bank, or either of them, a certificate of deposit for each deposit
to the credit of the County Commissioners, which he shall de-
liver to said County Commissioners at their next regular meet-
ing, and for which said County Commissioners shall give to
said Treasurer a proper receipt or voucher, and said money
shall only be drawn from said bank upon the check of the presi-
dent of the County Commissioners, countersigned by the Treas-
urer, in payment of debts and accounts due by Worcester
County, duly approved and passed by said County Commis-
sioners and by them ordered to be paid.

SEC. 12. And be it enacted, That on the first day of January
next succeeding each levy, taxes shall be deemed to be in ar-
rears and interest shall be charged and collected on all taxes
not then paid from the first day of January, the date when
said taxes become due and in arrears, and within twenty days
after the first day of January the Treasurer shall deliver or
mail to the last known postoffice address of each delinquent tax-
payer on account of his assessment and the taxes and interest
due thereon, with a notice of said delinquent thereto attached,
that unless payment be made in full on or before the first day
of July next after the delivery of said notice that the same
will be collected by process of law; and it shall be the duty of
the Treasurer to enforce the payment of all taxes remaining
unpaid on the said first day of July next after the delivery of
said notice in the manner hereinafter prescribed by a sale of
either real or personal property.

SEC. 13. And be it enacted, That if taxes be due and owing
upon real and personal-property, by any taxpayer the whole
of said taxes shall be a lien on said real property, and said real
property may be sold to pay the same without regard to the
existence of personal property.

SEC. 14. And be it enacted, That whenever it becomes neces-
sary for said Treasurer to enforce the payment of taxes by a
sale of real property, he shall advertise such real property, or
any part thereof, once a week for four successive weeks in one
newspaper published in Worcester County and by notice set up
at the Court House door in Snow Hill, and any advertised no-