996 LAWS OF MARYLAND [CH. 494

paid in September, a discount of two per cent (2%) shall be
allowed. On all taxes which are not paid before the first
day of October in said year, interest of one-half of one per
cent shall be charged if paid at any time during said month
of October, and interest of one-half of one per cent shall he
charged for each additional month or fraction thereof that
such taxes shall remain unpaid.

SEC. 12. And be it enacted, That all taxes levied by said
Commissioners shall be in arrear after the first day of Janu-
ary succeeding the date of the levy, and it shall be the duty
of the Treasurer to collect such taxes in arrear, according
to law.

The Treasurer, within twenty days after the first day of
January succeeding the levy, shall deliver or mail to the last
known postoffice address of each delinquent taxpayer an
aggregate account of the amount of his assessment, and taxes
thereon, with a notice to sa.id delinquent thereto attached, that
unless payment be made in full before the first day of March
next after the mailing or delivery of said notice that same
will be collected by process of law, and the Treasurer shall
enforce the payment of all taxes remaining unpaid on the first
day of March next after the delivering or mailing of said
notices, in the manner prescribed by law, by a sale of either
real or personal property of the delinquent.

SEC. 13. And be it enacted, That all taxes due and owing
by any taxpayer upon real or personal property, or both,
shall be a prior lien on all the real estate of such taxpayer,
and either the real estate or personal property may be sold
to pay such taxes. In selling real estate to enforce the pay-
ment of taxes, the Treasurer may sell such parcel or parcels
of same as he deems necessary and shall not divide any parcel
or tract of real estate.

SEC. 28. And be it enacted, That the Treasurer shall ap-
point a deputy, who shall perform such duties as said Treas-
urer shall require and for whose official conduct said Treas-
urer shall be responsible, and who in the absence of the
Treasurer shall act in his place. Said deputy shall receive
a salary of $1,300.00 per annum, payable by the County Com-
missioners of Wicomico County in monthly instalments for
every year he may serve as such deputy, or pro rata for a
part thereof.