306 LAWS OF MARYLAND [CH. 154

"North East", making the provisions of said section as
to the collection of taxes conform with present State-
wide laws.

WHEREAS, the State-wide tax sale laws now require that
the delinquent taxes of municipal corporations should be
certified for collection to the tax collector of the county,
thereby making obsolete certain of the provisions in Sec-
tion 297 of the charter of the Town of North East; now
therefore

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 297 of Article 8 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Cecil County",
sub-title "North East", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

297. On the first day of January in each year, taxes
shall be deemed in arrear, and upon all taxes remaining
unpaid after that time, interest shall be charged and col-
lected from the date when they shall have been due and
payable; and immediately after the first day of January,
the treasurer shall cause notice to be given to each delin-
quent, showing the amount of his assessment, the taxes
due thereon, and the charges that have been added, and
warning said delinquent that unless settlement in full be
made before the first day of April next ensuing, the
property so assessed and taxes will be levied upon, adver-
tised and sold according to the provisions of the Code of
Public General Laws, and all tax bills unpaid on the first
day of April in each year shall be placed in the hands of
the [sheriff] tax collector of Cecil County for such pur-
pose, [who shall proceed to seize the property on which
taxes are due, and dispose of the same to pay said taxes
and charges thereon, and all costs of sale; and for this
purpose the sheriff is clothed with all the powers possessed
by collectors of taxes under the provisions of the Code of
Public General Laws; and the sheriff shall report to the
treasurer before the first day of June in each year all
collections made by him; provided, that if the value of the
property levied upon shall not be sufficient to cover the
amount of taxes in arrears, charges thereon, and the cost
of advertising and sale as required by the Code of Public
General Laws, then a less expensive method of advertising
and sale shall be adopted; provided, however, that at least
three public notices of said sale shall be posted in the town
of North East not less than ten days prior to the sale, and
the treasurer shall close the tax account each year on or
before the third Monday in June, and shall compel the