1500 LAWS OF MARYLAND [CH. 534

first day of January and shall be overdue and in arrears
on the first day of the succeeding July. They shall bear
interest at the rate of one-half of one per cent for each
month or fraction of a month thereafter until paid. All
taxes not paid and in arrears after the first day of the
following January shall be collected as provided in Sections
93 through 98.

92. Tax Bills. Immediately after the levy is made by
the council in each year, the city treasurer shall give
notice of the making of the levy in one or more newspapers
published in the city. He shall make out and mail or
deliver in person to each taxpayer or his agent a bill or
account of the taxes due from him. This bill or account
shall contain an itemized statement of the amount of real
and personal property with which the taxpayer is assessed,
the rate of taxation, the amount of taxes due, and the date
from which they will bear interest. In case the owner or
his agent cannot be found, the city treasurer shall attach
the bill or account to a piece of the real property, or
deliver it to the servant or bailee in custody of the personal
property so assessed. He shall keep a copy of the bill or
account with a memorandum thereon of the date of mail-
ing, delivering, or posting on the property, as the case may
be, of such bill, and such memorandum shall be prima facie
evidence of such mailing, delivering, or posting.

93. Sale of Property. On and after the first day of
January succeeding the levy for any year, the city trea-
surer may enforce the payment of any taxes due and
owing by mailing or delivering to the delinquent taxpayer
or his agent, or by posting on property where owner or
agent cannot be found, a notice giving the amount of taxes
due, warning the delinquent that if the taxes are not paid
within twenty days from the date of the notice he will
proceed to sell the delinquent's property for the payment
of the taxes, interest, and the penalty thereon. At the
expiration of the twenty days he may advertise the prop-
erty or any part thereof by two successive insertions in
some newspaper published in Salisbury prior to the day
of sale, and by such other notice as he may deem proper.
He may sell the property so advertised unless the taxes
and penalties, together with the cost of advertising shall
be paid by the owner of the property on or before the
sale of same. The notice of sale shall be sufficient if it
contains the time, place, and terms of sale, the year or
years for which the taxes are due, the name of the person
to whom, the property is assessed, and a description of the
property sufficient to identify same. It shall not be neces-