82 LAWS OF MARYLAND. [CH. 6

CHAPTER 6.

AN ACT to repeal and re-enact with amendments Section
120 of Article 6 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Caroline County, " sub-
title "County Treasurer, " as said section was amended
by Chapter 294 of the Acts of 1933, relating to the publi-
cation of the list of delinquent taxpayers.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 120 of Article 6 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Caro-
line County, " sub-title "County Treasurer, " as said section
was amended by Chapter 294 of the Acts of 1933, be and it
is hereby repealed and re-enacted with amendments, to read
as follows:

120. On the first day of January, in each year, taxes
shall be deemed to be in arrears, and interest shall be
charged and collected on all taxes not then paid from Sep-
tember 1st, the date when they become due and payable;
and between the fifteenth day of January and the first day
of February the county treasurer may cause to be
published as an advertisement in two newspapers printed
and published in said county a list of such delinquents, to-
gether with the amount of taxes due by each, and the in-
terest due thereon; and he shall deliver or mail to each of
such delinquents between the fifteenth day of February and
the first day of March in each year, an account of his as-
sessments, and the taxes and interest due thereon, with a
notice of warning to such delinquent thereto attached that,
unless payment be made in full on or before the first day of
April next, the same will be collected by process of law;
and if on said first day of April next the said taxes, interest
and costs are unpaid, he shall immediately thereafter make
up an additional list of all delinquents assessed with real
estate, giving the name of the persons assessed, with a brief
description of the property, the district of its location and
such references to conveyances as will render the same pos-
sible of identification, together with the amounts of taxes
due and in arrears thereon, including all taxes on person-
ality due from the owner of said real estate, with interest,
costs, and expenses accrued and to accrue to day of sale,
with a notice appended that if said taxes, interest, costs
and expenses are not paid on or before the third Monday
in May next ensuing the county treasurer will proceed to
seize, levy upon, advertise and sell the property of said