846 LAWS OF MARYLAND. [CH. 431

the same, an account of his assessment and the taxes and interest
due thereon, with a notice and warning to said delinquent there-
to attached, that unless payment be made in full within, thirty
days from the delivery of such notice, or posting such notice
upon the premises, 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 March, 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 Pub-
lic General Laws, relating thereto; and on all tax bills unpaid
on the first day of March in each year the said Treasurer shall
collect for his own use three per centum to be collected by him
from the person owing said taxes at the same time and in the
same manner that such taxes are collected as soon after the
first day of March as practicable; the said Treasurer shall
give delinquent thirty days' notice by mail, said notice to said
delinquent at his last known postoffice address or by posting
such notice on the premises to pay said taxes, interests and
charges and commissions; after the expiration of said thirty
days' notice he shall forthwith proceed to seize, levy upon,
advertise and sell the property of said delinquent, or so much
thereof as may be necessary to pay said taxes, interest, charges,
commissions and costs of sale, and for this purpose the Treas-
urer is hereby clothed with all the powers that were possessed
by collectors of State and County taxes in Caroline County
prior to the first day of January, 1892, under the Code of
Public General Laws of the State of Maryland, and all local
laws for said county in force on said date; and the said Treas-
urer shall make out and deliver to the County Commissioners
between the 10th day and 20th day of June a list of all taxes
unpaid on the tenth day of June and then in his hands for col-
lection, showing the names of said delinquents and the amount
of taxes owing by each, and which, if any, are insolvent, which
list shall be published, by the Commissioners in one or more
newspapers published in said County between the tenth and
twentieth day of July next after receiving the same, and the
said Treasurer shall collect and deposit in bank all taxes un-
paid on said first day of March on or before the first day of
October of the same year and for the purpose of enforcing the
aforegoing provisions the County Commissioners of Caroline
County are hereby authorized and empowered and directed to
examine the books and papers in the office of the said Treas-