THEODORE R. MCKELDIN, GOVERNOR 63
"Elkton", as said section was amended by Chapter 30
of the Acts of 1939, clarifying the provisions of said
section as to the sale of property for taxes.
WHEREAS, the State-wide tax sale law makes provisions
for the collection by county tax collectors of delinquent
taxes owned to the municipal corporations; and
WHEREAS, Section 179 of the charter of the town of
Elkton provides that the treasurer of said town shall make
such tax collections; and
WHEREAS, this section should be amended in order to
remove these obsolete provisions as to the sale of property
for town taxes; now therefore
SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 179 of Article 8 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Cecil County",
sub-title "Elkton", as said section was amended by Chapter
30 of the Acts of 1939, be and it is hereby repealed and
re-enacted, with amendments, to read as follows:
179. On and after the first day of September in each
and every year taxes shall be deemed in arrears, and upon
all taxes remaining unpaid after that date interest shall
be charged and collected from the said first day of Sep-
tember until said taxes are paid, and immediately after
the first day of September the Treasurer shall cause notice
to be given to each delinquent, 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
ensuing the property so assessed and tax will be levied on,
advertised and sold according to the provisions of the Code
of Public General Laws. He shall also, immediately after
the levy is made, make out the bill of each taxpayer and
upon application shall forward the bill by mail or other-
wise to the person, or his agent, to whom taxes have been
assessed. Immediately upon the first day of April in each
and every year, the Treasurer shall make an alphabetical
list by election districts, as now established by law, in their
numerical order, of taxes due and in arrears, which list
shall contain the name or names of the person or persons
or body corporate assessed with property upon which taxes
are due and in arrears, a brief description of the property,
real and personal, and such references to conveyances or
other description as will, in the case of real estate, render
the same certain of identification, and the amount of the
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