396                               Laws of Maryland                       [Ch. 305

located; provided, that if a delinquent taxpayer is assessed with more
than one lot in towns and sub-divisions in said County, as aforesaid,
only such number of lots shall be sold as may be necessary to dis-
charge all taxes in arrears, interest, charges, expenses and costs, with
which such taxpayer may be charged.

218. All notices and advertisements required by this Act shall be
published in one newspaper of general circulation in said County
selected by the County Treasurer.

218A. It shall be the duty of the County Treasurer to collect all
State and County taxes overdue and in arrears during his term of
office, and whenever the term of office of the County Treasurer shall
expire before he shall have collected all said taxes,, it shall be the
duty of his successor to proceed at the time and in the manner here-
inbefore provided by advertisement and sale, to complete the collec-
tion of all such taxes.

218B. In case of a vacancy by death, resignation, refusal to serve,
or failure to qualify, or give bond, or by disqualification, or removal
from the County of any Treasurer appointed or elected under this
Article, the County Commissioners shall appoint a person to be
County Treasurer for the remainder of the official term. All books,
papers, documents and accounts belonging to the office of County
Treasurer are the property of Queen Anne's County, and at all times
subject to examination by said County Commissioners or any of them.

218C. The County Commissioners of Queen Anne's County shall
equip and furnish a suitable office for the use and conduct of the
business pertaining to the duties of said Treasurer, and shall allow
him all necessary expenses, postage and stationery, incident to the
collection of the taxes hereinbefore provided for, provided, he shall
first obtain an order therefor from said County Commissioners.

218D. All the checks drawn by any County Treasurer shall be
countersigned by the President or Vice President of the County
Commissioners, and all checks so countersigned shall be conclusive
as to the bank on which it is drawn and paying same that a proper
warrant has been issued therefor.

218E. All State and County taxes on real estate shall be liens on
the real estate in respect of which they are levied from the date
they become payable; provided that where two or more parcels of
land are owned by and assessed to the same person or persons, one
or more parcels may be sold for taxes upon all or any thereof; and
from the date of the filing of the petition for the ratification of such
sale by the Court the taxes upon all of such parcels, for non-payment
of which one or more of said parcels may be sold, shall be liens upon
all the land so sold.

218F. All State and County taxes on personal property shall be
liens on the aggregate collection of personalty upon which they are
assessed from the time the same are payable, and collection and
enforcement thereof may be made and had by the methods and in
the manner as set forth in Sections 214 and 215.

218G. The intention of this sub-title is to facilitate and expedite
the collection of taxes in Queen Anne's County, and thereby generally