50 LAWS OF MARYLAND. [CH. 30

179A and 179B of said Article, relating to the payment
of taxes and the duties of the Treasurer of the Town
of Elkton.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 179 of Article 8 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Cecil
County, " subtitle "Elkton, " be and it is hereby repealed
and that three new sections be and they are hereby enacted
in lieu thereof, said new sections to be known as Sections
179, 179A and 179B of said Article, and to read as follows:

179. On and after the first day of September in each
and every year taxes shall be deemed in arrears, and upon
all taxes remaining unpaid after that date interest shall
be charged and collected from the said first day of Sep-
tember until said taxes are paid, and immediately after
the first day of September the Treasurer shall cause notice
to be given to each delinquent, showing the amount of his
assessment, the taxes due thereon, and the charges that
have been added, and warning said delinquent that unless
settlement in full be made before the first day of April
ensuing the property so assessed and tax will be levied on,
advertised 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 other-
wise to the person, or his agent, to whom taxes have been
assessed. Immediately upon the first day of April in each
and every year, the Treasurer 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,
real and personal, and such references to conveyances or
other description as will, in the case of real estate, 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 third Monday in August next
ensuing, together with the interest accrued thereon and
the proportional cost of advertising and fees, he will pro-
ceed at 10 o'clock A. M. on said third Monday in August,
at the courthouse in said county, to offer each and every
of said parcels of land and personal property as the case
may be, for sale to the highest bidder for cash, which said
list and notice shall be published in some newspaper