946 LAWS OF MARYLAND. [CH. 393

betical form the name of the taxpayer, also the amounts
of real and personal property or bonds or other taxable
property assessed to him, and the amount of taxes due on
same in accordance with the last named levy. The clerk,
treasurer and collector shall make out a statement of each
amount on the tax records, setting forth the total amount
of property charged to each person, the tax rate, and the
amount of taxes due. These statements shall be mailed
between the first and sixteenth days of September next
following the date of the annual levy, to the respective
taxpayers, in an envelope with the return printed notice
on same, and in case the statement so mailed is not re-
turned, it shall be considered as delivered, the same as if
it had been delivered in person. In case any statement is
returned to the clerk, treasurer and collector, he shall make
all reasonable effort to better locate the person and remail
or deliver the statement of his tax account. If the clerk,
treasurer and collector, after due diligence, is unable to
find the person to whom the said statement is addressed,
he shall post one copy of said statement on the property,
and one statement at the City Hall door, and such posting
of said statement shall be due notice. When property is
taxed to more than one person a notice to one shall be a
notice to all.

(d) During the week preceding the first day of September
of each year, the clerk, treasurer and collector shall announce
by advertisement in some newspaper published in Cambridge,
at least twice, that the town tax collection books will be
open, and that taxes will be payable on September first and
that a discount of three per cent (3%) will be allowed on
all tax accounts paid during the month of September.

(e) On the first day of July next following any levy, all
unpaid taxes will be considered as due and in arrears, but
no interest shall be charged on any tax account if the same
be paid on or before January first next following any levy.
In the settlement of any tax account after that date, interest
at the rate of six per cent (6%) shall be charged from the
preceding first day of July to the date of payment, and the
amount of said interest shall be added to and made part of
said taxes. Between the 14th and 21st days of January next
following any levy, the clerk, treasurer and collector shall
prepare and have published one time in some newspaper
published in Cambridge an alphabetical list of all delinquent
taxpayers, together with the amount of taxes due from each
opposite the name of each such delinquent. Such notice shall
state that unless said taxes and all expenses are paid on or