340 LAWS OF MARYLAND. [CH. 128

in full be made before the first day of April ensuing the
property so assessed and taxed shall be levied on, adver-
tised and sold according to the provisions of the Code of
Public General Laws. He \shall also, immediately after
the levy is made, make out the bill of each taxpayer and
upon application shall forward the bill by mail or
otherwise to the person, or his agent, to whom taxes have
been assessed. Immediately upon the first day of April,
in each and every year, he shall make an alphabetical list
by election districts, as now established by law, in their
numerical order, of taxes due and in arrears, which list
shall contain the name or names of the person or persons
or body corporate assessed with property upon which
taxes are due and in arrears, a brief description of the
property, and such references to conveyances as will render
the same certain of identification, and the amount of the
tax levied and in arrears, with the interest and costs
accrued, and to accrue thereon to the day of sale, to which
list shall be appended a notice that if the said tax or taxes
are not paid on or before the second Monday in July next
ensuing, together with the interest accrued thereon and the
proportional cost of advertising and fees, he will proceed
at 10 o'clock A. M. on said second Monday in July, at the
courthouse in said county, to offer each and every of said
parcels of land or of personal property as the case may be,
for sale to the highest bidder for cash, which said list and
notice shall be published in said county for three successive
weeks prior to the second Monday in July, and on said
second Monday in July the treasurer shall, at the hour and
place named in said advertisement, proceed to sell any and
all such pieces or parcels of land and premises, beginning
with the first on said list, and so on in order, upon which
taxes, interest, costs and fees shall not then have been paid,
and shall continue such sales on each secular day, legal holi-
days excepted, from ten o'clock A. M. until three o'clock
P. M. until every parcel shall have been offered; should
the treasurer, by reason of illness or other disability, be
unable to attend and conduct such sale or sales in person, a
deputy shall conduct such sale or sales, and in such case the
deputy shall make the affidavit to the report of sales as
now provided for by law. Provided, however, that on or
before the first day in October in each year, the Treasurer
shall accept one-third of the taxes due by each of said tax-
payers, and on or before the first day of January, each year,
he shall accept one-third of the taxes due by each of said
taxpayers, and on or before the first day of April, each year,
he shall accept the remaining one-third of taxes due by each