438 LAWS OF MARYLAND. [Cu. 242

SEC. 22. That the Treasurer, within ten days after the re-
ceipt of such list and warrant, shall render to each person
named therein an account or tax bill showing the amount due
from him, if he be a resident of the town, and if he be a non-
resident and in consequence cannot be conveniently served
with said account or tax bill, he shall mail a copy thereof to
the last known postoffice address of said non-resident, and all
taxes levied by said Council for the general purposes of the
town shall be a lien on the property from the date of the levy
of the party or parties against whom said tax may be charged,
and if any taxes shall not be paid on or before the first day
of January after the rendition of the said account, the said
Treasurer shall proceed to collect said tax out of the personal
property of such person or corporation; and if the said tax
cannot be made out of the personal property of such person
or corporation, then the same may be collected out of the rents
of his, her or their real estate by due process of law, or the
Treasurer may sell such real estate for the payment of taxes
by complying with the same requirements as the Treasurer of
Garrett County.

SEC. 23. That the Treasurer shall execute and deliver to
the purchaser a deed of the property sold, and the said deed
shall convey to the purchaser of said property a good title
thereto, and shall be presumptive evidence that all the require-
ments of the law have been complied with in making assess-
ments levy, sale and deed; and unless the delinquent owner
or owners of said property, or his or their grantee, mortagee,
assignee or legal representative shall within one year from
the date of said tax sale redeem such property by paying to
the purchaser or his legal representative the whole amount of
money paid by him for said property, with interest thereon at
fifteen per centum per annum, said title shall become absolute
and indefensible.

SEC. 24. That the Treasurer shall make all collections re-
quired of him and report to the clerk in writing within six
months from the time the same is placed in his hands the
total collected, from whom collected, and the amounts still out-
standing, if any, and the said clerk shall immediately make
a record thereof. The Treasurer shall assess all improvements
or additions to properties in the town which may be made
after a general assessment or which may come to his knowl-
edge as being omitted from the assessment books of the town,