498 LAWS OF MARYLAND. [CH. 278

stating the value of each piece thereof. He shall keep full
and fair account of all money received by him and of money
paid out, and all moneys paid out shall be by check upon
some bank where said money shall be deposited, and such
payments shall be made only upon order of the Commis-
sioners recorded in their minutes.

SEC. 11. And be it further enacted, That immediately
after the levy is made by the Commissioners in each year
the said clerk, collector and treasurer shall give notice of the
making of the levy by posting notice of same in at least four
places in the said Town. He shall make out and mail or
deliver in person to each taxpayer, or his agent, a bill or
account of the taxes due by him, giving the amount of real
and personal property with which he is assessed, the rate of
taxation and the amount of taxes due and the date from which
they bear interest. He shall keep a copy of the notice with
a memorandum thereon, of the date of mailing or delivering
of said notice, as case may be, which shall be prima facie
evidence of the mailing or delivering of same.

SEC. 12. And be it further enacted, That on and after
the first day of January succeeding the levy for any year
the collector may enforce the payment of taxes by giving a
written or printed notice to such delinquent, or his, or her
agent, and if no agent, or absent, by notice in writing put
upon the property of said delinquent, that his, her or their
taxes are due and in arrears, and unless paid within two
months from date of said notice, he will proceed to collect
such taxes in arrears, with interest and costs. If after the ex-
piration of time given in said notice, the taxes so levied and
in arrears are not paid, the collector shall levy upon any prop-
erty of such delinquent he may find in the limits of Wil-
lards; and if personal property is levied upon, he shall pro-
ceed to sell the same, after giving at least ten days' notice
in writing or by printed hand-bills posted in said Town, de-
scribing such personal property, and the time, place and
hour of sale. If real estate is levied on, the collector shall
give notice of the time, place and hour of sale by advertise-
ment in some newspaper published in Wicomico County, at
least three weeks prior to day of sale. At the time of sale
as per notice given, the collector shall attend in person, or
by authorized deputy in writing, and proceed to make the
sale. In all cases the terms of sale shall be cash. After the