964 LAWS OF MARYLAND. [CH. 342

assessed real property as the needs of the town may require.
Such tax shall be levied as of July first of each year, which
is hereby declared to be the beginning of the fiscal year of
said town, and shall be in default after the first day of
October of each year and shall thereafter bear a penalty of
one per centum per month until paid. The Treasurer of
said town shall calculate the amount of taxes due by each
person and shall render a bill to the address given on such list
of assessments either by depositing the same in the mails or
otherwise, or if the address of any such person is unknown to
the best address ascertainable. All taxes not paid by the first
day of March next succeeding their levy shall be collected in the
following manner:

The Treasurer shall make up a list, stating the name of
the owner, a brief description of the real property and the
amount of taxes, interest and penalties due, which penalties
shall include the cost of collection, and advertise the same for
four successive issues in some weekly newspaper published in
Prince George's County, giving notice therein of the time
and place named therein he will sell said property to the highest
bidder for cash. At such time and place the said Treasurer
shall attend and offer the said property for sale and if there
be no bidders for any particular piece may buy the same in
the name of the town. Any person interested in said property
may redeem the same within two years from the date of said
sale by paying all taxes, interest, penalties and costs, and if at
the expiration of said two years said property is not redeemed
the Commissioners shall give a deed to the purchaser which
deed shall convey a fee simple title and be prima facie evidence
of the validity of all acts of the town authorities leading up to
said sale and deed. The taxes levied by the said Commissioners
are hereby declared to be a lien upon all real estate in said town
from the date of their levy until paid.

SEC. 15. And be it further enacted, That the County Com-
missioners of said Prince George's County shall, and they are
hereby directed to, return and pay over annually to the Com-
missioners of said town of Fairmount Heights three-fourths
(¾) of the money collected on account of the county road tax
from property within the said town of Fairmount Heights in
the same amount and manner as is now required by law to be
paid to incorporated towns in said county, the money so re-
turned to be expended by the said Commissioners of Fairmount