906 LAWS OF MARYLAND. [CH. 324

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 68C of Article 6 of the Code of Public
Local Laws of Maryland, title "Caroline County", sub-title
''County Treasurer", be and the same is hereby repealed and
re-enacted with amendments so as to read as follows:

68C. On the first day of January in the year for which
all taxes are levied shall be due and payable, and if not paid on
or before the first day of October in said year shall bear in-
terest from said first day of October at the rate of
six per cent., and immediately after the first day of
January the Treasurer shall deliver or mail to the last known
postoffice address to each delinquent who has not prior there-
to received the same, an account of his assessment and the
taxes and interest due thereon, with a notice and warning to
said delinquent thereto attached, that unless payment be made
in full within thirty days from the delivery of such notice,
or posting such notice upon the premises, that the same will
be collected by process of law, and said Treasurer may at
any time between the first day of January and the first day
of March, proceed to seize, levy upon and sell the property of
such delinquent, or so much thereof as may be necessary to
pay said taxes, with interest and costs thereon, according
to the provisions of the Code of Public General Laws, relating
thereto; and on all tax bills unpaid on the first day of March
in each year the said Treasurer shall collect for his own use
three per centum to be collected by him from the person owing
said taxes at the same time and in the same manner that such
taxes are collected as soon after the first day of March as prac-
ticable; the said Treasurer shall give delinquent thirty days'
notice by mail, said notice to said delinquent at his last known
postoffice address or by posting such notice on the premises
to pay said taxes, interests and charges and commissions; after
the expiration of said thirty days' notice he shall forthwith
proceed to seize, levy upon, advertise and sell the property of
said delinquent, or so much thereof as may be necessary to
pay said taxes, interest, charges, commissions and costs of
sale, and for this purpose the Treasurer is hereby clothed
with all the powers that were possessed by collectors of State
and County taxes in Caroline County prior to the first day of
January, 1892, under the Code of Public General Laws of the
State of Maryland, and all local laws for said county in force
on said date; and the said Treasurer shall make out and de-
liver to the County Commissioners between the 10th day and
20th day of June a list of all taxes unpaid on the 10th day