HERBERT R. O'CONOR, GOVERNOR. 689
CHAPTER 312.
(Senate Bill 259)

AN ACT to repeal and reenact with amendments Section
295 of Article 6 of the Code of Public Local Laws of
Maryland (1930 Edition) title "Caroline County", sub-
title "Greensboro", conferring upon the bailiff of the
Town of Greensboro the same powers as to the collec-
tor of town taxes as possessed by the collectors of state
and county taxes in Caroline County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 295 of Article 6 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Caroline County", subtitle "Greensboro", be and the same
is hereby repealed and reenacted with amendments to read
as follows:

295. On the first day of December 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 the
first day of the preceding September, the date when they
shall become due and payable; and immediately after the
first day of December the bailiff shall deliver or mail to the
best known post-office address of every delinquent who
has not prior thereto received the same an account of his
assessment and the taxes and interest due thereon, with a
notice or warning to said delinquent thereto attached, that
unless payment be made in full within twenty days from
the mailing or delivery of such notice, or posting such no-
tice upon the premises, that the same will be collected by
process of law; and the said bailiff may, at any time be-
tween the first day of December and the first day of Feb-
ruary proceed to seize, levy upon and sell the property of
such delinquent or so much thereof as may be necessary to
pay said taxes with interest and cost thereon, by giving at
least twenty days' notice of the time, place and terms of
sale in some newspaper published in Caroline County, and
on all tax bills unpaid on the first day of February in each
year, the said bailiff shall collect for his own use three per
cent, on the amount of taxes and interest due by each de-
linquent to be collected by him from the person owing said
taxes, at the same time and in the same mariner that such
taxes are collected; after the expiration of the notice afore-
said to said delinquent taxpayer, the bailiff shall forthwith
proceed to seize, levy upon, advertise and sell the property
of said delinquent, or so much thereof as may be neces-
sary to pay said tax, interest, charges, commission and