ALBERT C. RITCHIE, GOVERNOR. 41

CHAPTER 22.

AN ACT to repeal and re-enact with amendments Sections 218,
221 and 223 of Article 20 of the Code of Public Local Laws
of Maryland, title "Somerset County, " sub-title "Revenue
and Taxes, " as said sect ions were amended by Chapter 10
of the Acts of 1910, relating to the levying and collecting of
taxes.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 218, 221 and 223 of the Code of Public Local
Laws of Maryland, title, "Somerset County, " sub-title "Reve-
nue and Taxes, " as said sections were enacted by Chapter 10
of the Acts of the General Assembly of Maryland of 1910, be
and the same are hereby repealed and re-enacted with amend-
ments to read as follows:

218. The County Commissioners shall make their annual
levy for State and county taxes on or before the first Mon-
day in July in each and every year, which said state and county
taxes shall be due and payable as soon as levied. On taxes
which are not paid before the first day of October, interest
at the rate 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 per month shall be charged for every addi-
tional month or fraction thereof that such taxes shall remain
unpaid.

221. It shall be the duty of the Treasurer during the month,
of August after said levy to give notice thereof by
advertisement inserted once a week for three successive
weeks in two newspapers published in Somerset County,
and to prepare the tax bills of each, taxpayer and forward the
same by mail or deliver the same to the person or persons, or
corporate institutions, or to the agent of the person or persons,
or corporate institutions, to whom the property included in
such tax bills is assessed, so far as their residence or
postoffice address may be known as ascertained by said Treas-
urer, on or before the first day of October next succeeding said
levy, to which said tax bills a notice shall be annexed that if
said taxes are not paid on or before the first day of January
next, with the interest thereon, said taxes will be collected
by process of law.

223. On the first day of January next succeeding the levy
taxes shall be deemed to be in arrears, and it shall be the duty
of the treasurer at once to enforce the payment of all taxes re-
maining unpaid on the said first day of January in the man-
ner hereinafter provided.