554 LAWS OF MARYLAND. [CH. 241

pointed by the commissioners; the levy shall be made on or
before the first day of September for each year, and all taxes
so levied shall be a lien on any and all property of the person
against whom they may be levied; if any of said taxes shall
remain unpaid after the first day of January next succeeding
the date of their levy, and the collector upon receiving assess-
ment and rate of taxation shall give notice by posting in pub-
lic 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
September in each and every year, and if not paid on or before
the first day of September shall bear interest 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 collector shall
make up a list of the unpaid taxes, and shall advertise the
same in some newspaper published in Prince George's County
once in each of three successive 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 properties 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 Commissioners 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 col-
lector as in this section hereinbefore provided, shall be a first
lien upon the property against which they are assessed.

SEC. 2. And be it further enacted, That this Act is an emer-
gency law and necessary for the immediate preservation of the
public health and safety, and having been passed by a yea and
nay vote" by three-fifths of all the members elected to each of

the two Houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved April 13th, 1922.

CHAPTER 241.

AN ACT to repeal Section 3 of Chapter 30 of the Acts of 1798,
entitled "An Act to incorporate the Baptist Church in the