604 LAWS OF MARYLAND. [CH. 227

Somerset County and/or taxpayers of Princess Anne; and
all said books, documents and papers, accounts, credits, and
deposits belonging to the said office of the Town Manager
of Princess Anne, or which are in his custody, shall be
delivered up and transferred by him to his successor in
office when such successor is duly appointed and qualified.

317J. It shall be the duty of the said Town Manager
of Princess Anne during the month of August after said
levy to give notice thereof by advertisement inserted once
a week for three successive weeks in one newspaper printed
and published in Princess Anne, Maryland, and to prepare
tax bills of each taxpayer and forward the same to the per-
sons, firms, corporations, or to the agent of the persons,
firms, or corporations to whom the property included in
such tax bills is assessed, so far as their residence or post
office address may be known or ascertained by said Treas-
urer, on or before the first day of October next suceed-
ing said levy, to which said tax bills a notice shall be an-
nexed that if said taxes are not paid on or before the first
day of January next, with interest thereon, said taxes will
be collected by process of law.

317K. The said Town Manager of Princess Anne shall
at least once a week deposit in a National or State Bank in
Somerset County all taxes and moneys received by him up
to the date of said deposit. He shall pay the same out either
to the President and Commissioners of Princess Anne, on
their check or voucher, or to any one else on their order
and by their warrant.

317L. On the first day of January next succeeding the
levy, taxes shall be deemed to be in arrears, and it shall
be the duty of said Town Manager of Princess Anne at
once to enforce the payment of all taxes remaining unpaid
on the said first day of January in the manner hereinafter
provided.

317M. If taxes be due and owing upon real and per-
sonal property by any taxpayers, the whole of said taxes
shall be a lien on said real property and said real property
may be sold to pay the same without regard to the existence
of personal property.

317N. Whenever it becomes necessary for said Town
Manager of Princess Anne to enforce the payment of taxes
by sale of real estate, he shall advertise such real property,
or so much thereof as may be necessary, once a week for
four successive weeks in one newspaper printed and pub-