382 LAWS OF MARYLAND. " [CH. 405

a deduction of twenty-five per cent. (25%) before remit-
tance is made to the agency for which collection is made.
From the twenty-five per cent. (25%) so deducted, there
shall be paid all expenses properly chargeable to the mak-
ing of such collection, other than the expenses of sale pro-
vided for by Section ", and the balance shall be paid into
the general funds of Cecil County.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved March 29, 1945.

CHAPTER 405.
(Senate Bill 359)

AN ACT to repeal and re-enact, with amendments, Section
478 of Article 13 of the Code of Public Local Laws of
Maryland (Higinbotham's Code, 1042 Edition), title
"Harford County, " sub-title "Taxes and County Treas-
urer, " providing for the publishing of a list of delin-
quent taxpayers and the public sale of delinquent tax
property.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 478 of Article 13 of the Code of Public Local
Laws, of Maryland (Higinbotham's Code, 1942 Edition),
title "Harford County, " sub-title "Taxes and County Treas-
urer, " be repealed and re-enacted, with amendments, to
read as follows:

478. On the first day of October in each year the Treas-
urer shall make up a list of all delinquent taxpayers and
the amounts for which they are respectively in arrears,
adding to each bill one dollar for the cost of advertising
same, and publish the same once in each of two successive
weeks before the first Monday in November following,
and if said taxes and costs are unpaid on that day he shall
immediately thereafter make up a list of all delinquents
assessed with real estate, giving the name of the persons
assessed, with a brief description of the property, the dis-
trict of its location and such references to conveyances as
will render the same possible of identification, together
with the amounts of taxes due and in arrears thereon,
including all taxes on personal property due from the
owner of said real estate, with interest, costs and expenses