858 LAWS OF MARYLAND. [CH. 511

power and authority in law had by the deceased treasurer
during his term of office for that purpose.

156D. On the first day of October in each year County
taxes shall be deemed to be in arrears and interest shall be
charged and collected on all taxes not then paid from April
first of the year of the levy, at the rate of one-half of one
percent for each month or fraction thereof. On or before
the twenty-fifth day of October in each year the County
Treasurer shall mail or deliver to each delinquent tax
payer an account of his assessment and the taxes and inter-
est due thereon with a notice and warning to said delin-
quent thereto attached, that unless payment be made in
full within thirty days from the mailing or delivery of
said notice that same may be collected by due process of
law; and between the first day of January and the twenty-
first day of January of each year the County Treasurer shall
cause to be published once in each of three successive weeks
as an advertisement in at least two newspapers printed
and published in Kent County a list of all delinquents by
districts, alphabetically, showing the amount for which
each tax payer is in arrears, including the amount and
interest due thereon, adding to each bill the sum of One
Dollar for delinquent fee and costs of advertising; and if
the Treasurer of Kent County fails to publish the
name of any delinquent he shall forfeit the sum of Five
Dollars per name so omitted, per insertion, which sum the
County Commissioners are hereby authorized and directed
to deduct from his salary; and if on the first day of March
next the said taxes, interest and costs are unpaid he shall
immediately thereafter make up a list of all delinquents
assessed with real estate, giving the names of the persons
assessed, with a brief description of the property, the dis-
trict of its location and such other description as the County
Treasurer in his discretion may deem necessary to render
the same possible of identification, together with the
amount of the taxes due and in arrears thereon, including
all taxes on personalty due by the owner of said real estate,
with interest, costs and expenses accrued and to accrue,
which said expenses shall include an attorney's fee not
exceeding One Dollar in each case, and an auctioneer's fee
not exceeding One Dollar for each property sold, advertis-
ing costs and pro-rata court costs, with a notice appended
that if said taxes, interests, costs, expenses and fees are not
paid before the last Tuesday in March, the Treasurer shall
proceed at ten o'clock A. M. on that day at the Court House
in Chestertown, to offer said property for sale to the high-
est bidder for cash, which list and notice shall be published
at least three successive weeks prior to the last Tuesday