784 LAWS OF MARYLAND. [CH. 613

70. That it shall be the duty of the Town Treasurer to collect
and receive all taxes and other moneys of, and due to, said
Town.

That said Town Treasurer shall deposit all Town funds
coming into his hands, together with all interest thereon, in
such depository as the Mayor and Council may select.

That said Town Treasurer shall not disburse or dispose of
any of the Town funds coming into his hands as such except
upon check duly signed by him as Treasurer and countersigned
by the Mayor, pursuant to a resolution of the Mayor and Town
Council.

That whenever the Mayor and Council shall levy a tax they
shall cause to be made an alphabetical list of the persons
charged therewith and shall affix thereto the respective sums
to be collected from such persons and a warrant to the Treas-
urer to collect the same.

The Treasurer shall, within ten days after receipt of such
list, render to such person named therein an account or tax
bill showing the amount due by him, if he be a resident of the
town, and if he be a non-resident, and in consequence thereof
cannot be served with said account, or tax bill, a copy of same
shall be left upon the premises taxed.

All taxes levied on real estate or other property shall be due
on the first day of July next succeeding their levy, and shall
bear legal interest from that date. On such as remain unpaid
after the first day of November following, there shall accrue,
in addition to said interest, a penalty of one-half of one per
cent for each whole month that may elapse thereafter until
paid, or sale for default shall have been finally ratified by the
Court.

The Treasurer shall be the collector of all taxes levied, and
£hall have full power to enforce payment thereof by the sale
of the property liable therefor and to convey a good title to
any such property sold by him.

70A. The Treasurer shall prepare, after the first day of Febru-
ary in each year, a list of all taxes in default, not paid within
two years from the date made by said Mayor and Council, upon
real estate within the corporate limits of the town, commencing
with the tax year succeeding the adoption of this Charter.
Said list shall set out respectively the name or names of the
owner or owners of the real estate so listed; a fair description
of each piece of real estate sufficient to notify the owner or
owners thereof that it is his property which is advertised; the
amount of taxes, interest, penalties and costs for which the
same is liable; and a reference to the subdivision, if any, in
which said real estate is situated. Said reference shall be
sufficient if made by using the last initials of the subdividers