282 LAWS OF MARYLAND. [CH. 115

paid to the several accounts, and he shall place the names of
the taxpayers and the several amounts with which they are
assessed upon his books, and shall be prepared to furnish bills
and receive taxes on or before the first day of February in
each year.

SEC. 469. On the first day of each month the Treasurer shall
make a report to the County Commissioners of the receipts
and disbursements of his office for the preceding month, show-
ing the sources of such receipts and the respective accounts for
Which such disbursements were made, and on the first day of
January in each year, he shall make a similar report covering
the receipts and disbursements for the preceding year, and also
a further statement of all County and State taxes placed in
his hands for collection, and of all erroneous and insolvent tax
bills for which he shall claim credit.

SEC. 477. On the first day of February in each year the
treasurer shall make up a list of all delinquent taxpayers and
the amounts for which they are respectively in arrears, adding
to each bill one dollar for the cost of advertising same, and
publish the same once in each of two successive weeks before
the first Monday in March following and if said
taxes and costs are unpaid on that day he shall
immediately thereafter make up a list of all delinquents as-
sessed with real estate, giving the name of the persons assessed,
with a brief description of the property, the district of its lo-
cation and such references to conveyances as will render the
same possible of identification, together with the amounts of
taxes due and in arrear thereon, including all taxes on personal
property due from the owner of said real estate, with interest,
cost and expenses accrued and to accrue to day of sale, which
said expense shall include three dollars ($3. 00) as attorney's
fee in each case where the description of the property is given
as hereinbefore set forth, and two dollars - ($2. 00) as auc-
tioneer's fee for each property sold, with a notice appended
that if said taxes, interest, cost, expenses and fees are not paid
on or before the fourth Monday in April next en-
suing the treasurer will proceed at 10 o'clock on that day at
the Court House door in said county to offer said property for
sale to the highest bidder for cash, which list and notice shall
be published at least three weeks prior to the third
Monday in April; and upon the fourth Monday in
April in each year the treasurer shall proceed to sell under the
terms of said notice all property upon which taxes, interest,