858                               LAWS OF MARYLAND                        [CH. 516

levy an amount equal to that expended from said fund, and shall
credit the amount so levied to said fund, so that said fund shall, from
year to year, be maintained at the amount above referred to.]

From the taxes so levied and collected in any year or years and
from any other public funds or surplus or revolving funds of the
County, the Board of County Commissioners of Howard County is
authorized and empowered to accumulate a cash surplus or reserve
in a maximum amount at any time of $300,000 $200,000 to be carried
over from year to year as a working fund, to be accounted for as other
public monies and to be applied in whole or in part from time to time
in the discretion of the Board of County Commissioners to the cur-
rent expenses and obligations of Howard County.

97. All taxes levied subsequent to those levied for the year [1943]
1955 and which are unpaid on the first day of [July] April following
the levy, shall bear interest from said first day of [July] April
until paid at the rate of six per centum per annum; provided, how-
ever, that all taxes levied for all years prior to the year 1941 1956
[and which are unpaid on the first day of October following the levy,]
shall bear interest [from the said first day of October] until paid
at the rate of six per centum per annum , ACCOUNTING FROM
THE FIRST DAY OF JULY FOLLOWING THE LEVY; and said
Treasurer shall account for said interest in his settlement with the
County Commissioners. On all taxes paid on or before the last day of
January of the year for which the levy was made, a discount of two
percent (2%) shall be allowed; and, on all taxes paid during the
month of February of the year for which the levy was made, a dis-
count of one percent (1%) shall be allowed.

99. It shall be the duty of the treasurer, as soon as the annual tax
levy shall have been made and placed in his hands, to give notice
thereof by advertisement in one newspaper published in Howard
County, which notice shall state the time from which taxes bear in-
terest, and shall warn all taxpayers of their liability to be published
as delinquent taxpayers and to have their property sold unless the
taxes with which they are charged are paid on or before the [second
Monday]

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DAY ON WHICH
THEY ARE DUE UNDER THE PROVISIONS OF THIS SEC-
TION. He shall also, immediately after the levy is made, make
out the bill of each taxpayer, to which a similar notice shall be
annexed, and upon application shall forward the bill by mail or
otherwise to the person, or his agent, to whom taxes have been
assessed. [Immediately upon the second Monday of April, in each
and every year, he shall make an alphabetical list by election dis-
tricts, 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, and such references to conveyances as will render the
same certain of identification, and the amount of the tax levied
and in arrears, with the interest and costs accrued and to accrue
thereon to the day of sale, to which list shall be appended a notice
that if the said tax or taxes are not paid on or before the fourth
Monday in May next ensuing, together with the interest accrued
thereon and the proportional cost of advertising and fees, he will