HERBERT R. O'CONOR, GOVERNOR. 147

first day of April of such calendar year, and shall be overdue
and in arrears on the first day of the succeeding October, and
shall bear interest at the rate of one-half of 1 per cent, for
each month or fraction of a month thereafter until paid; pro-
vided, however, that the Commissioners may allow such dis-
counts for payments prior to said first day of October, and
charge and collect such penalties for failure to make payment
before said first day of October as may prior to the date of
finality be fixed by ordinance or resolution of the Commis-
sioners, not exceeding, however, the discounts and penalties
now allowable by law or ordinance. The Commissioners shall
appoint a collector, who may be the bailiff of said town, at
the time the annual levy is made. The Collector, within ten
days after his appointment shall give bond to the State of
Maryland in double the amount of taxes to be collected, and
conditioned for the faithful performance of the trusts reposed
in him as collector, with sureties to be approved by the Com-
missioners, and on failure to give bond within the time speci-
fied, the Commissioners shall appoint another person as col-
lector. Should the collector fail to collect and turn over the
taxes so levied and placed in his hands for collection on
or before the first day of January after the levy of such
taxes, the Commissioners may order suit upon such collector's
bond, within thirty days after any taxes are due and de-
mandable, the collector shall give written or printed notice
to such delinquent, or his, her or their agent, and if no agent,
or absent by notice in writing, as provided, put upon the
property of said delinquent, and that his, her or their taxes
are due and in arrears, and unless paid within two months
after the service of such notice, he will proceed to collect such
taxes in arrears with interest and costs. If after the expira-
tion of the time given in said notice the taxes so levied and
in arrears are not paid, the collector shall levy upon any
property of such delinquent he may find in the limits of
Delmar, and if personal property is levied upon, he shall
proceed to sell the same after giving at least ten days' notice
notice in writing or by printed hand1 bills posted in said town,
describing such personal property, and the time and place
and hour of sale. If real estate is levied upon, the collector
shall give notice of the time and place and hour of sale by
advertisement in some newspaper published in Wicomico
County at least three weeks prior to the time of sale. At the
time of sale, as per notice given, the collector shall attend in
person or by authorized deputy, in writing, and proceed to
make such sale. In all cases the terms of sale shall be for
cash. After the sale the collector shall, in case of personal
property, proceed to distribute the proceeds of sale by retain-
ing enough to pay all costs and taxes, and then pay over to the