1392 LAWS OF MARYLAND [CH. 731

a lien on the property so assessed, the Mayor and Common
Council must advertise at least two successive times in some
newspaper published in Prince George's County that said
assessments are open for public inspection at a time and place
to be named in said advertisement and that on a day therein
named and at a place designated the said Mayor and Common
Council will hear appeals from said assessments, and on the
day and in the place named in such advertisement the Mayor
and Common Council shall sit for the purpose of hearing ap-
peals from said board of assessors, and shall upon the conclu-
sion of said hearing or hearings, alter, amend or ratify the said
assessments and transmit the same with a certificate of the
rate of taxes to the treasurer of said town, said rate of tax-
ation not at any time to exceed twenty-five cents per one
hundred dollars of the assessed valuation. The treasurer,
upon receiving assessment and rate of taxation shall give
notice by posting in public places or by advertising in some
newspaper once, that the said taxes are due and payable and
will be received by him on certain days and at a certain place
to be named in said notice or notices. All taxes are due and
payable on the first day of July in each and every year and
if not paid on or before the first day of July shall bear in-
terest at the rate of one per centum per month until paid
and if not paid on or before the first day of. January next
following, the treasurer shall make up a list of the unpaid
taxes, and shall advertise the same in some newspaper pub-
lished in Prince George's County, once in each of three suc-
cessive weeks, and give notice in said advertisement that on
a day to be named therein, not later than one month from
the date of the first insertion therein, he will sell the prop-
erties therein named to the highest bidder for cash. All
properties so sold may be redeemed by the owner thereof or
his assigns within two years of said date of sale, and in the
event of the non-redemption of the same as herein provided,
the Mayor and Council shall deliver to the purchaser thereof
a deed for. said property so sold and the said deed so given
shall be presumptive evidence that all the requirements of
the law have been complied with in making such sale. All
taxes duly levied, after the transmittal of the list to the treas-
urer as in this section hereinbefore provided, shall be a first
lien upon the property against which they are assessed.