J. MILLARD TAWES, GOVERNOR                            171

Section or any law heretofore passed shall prohibit any County
Treasurer for Kent County from being eligible for any consecutive
term or any additional terms in said office.

156A. The Treasurer so elected shall be the collector of all State
taxes and of all County taxes for whatsoever purposes levied or to
be levied within Kent County during the term of his office or that
may be placed in his hands for collection and he shall have full power
and it shall be his duty to receive and collect all State and County
taxes levied as aforesaid and all money which may be due said
County and State, with full power to enforce the payment of the
same [by sale or otherwise as hereinafter prescribed] and to convey
title to any real or personal estate sold by him for the payment of
State and County taxes, in the same manner as prescribed in [the
succeeding sections] Article 81 of the Annotated Code, sub-title "Tax
Sales"; and all taxes levied in Kent County for State and County
purposes shall be collected by the County Treasurer.

156D. On the first day of October in each year county taxes shall
be deemed to be in arrears and interest shall be charged and col-
lected on all taxes not then paid from April first of the year of the
levy, at the rate of one-half of one percent for each month or frac-
tion thereof. On or before the twenty-fifth day of October in each
year the County Treasurer shall mail or deliver to each delinquent
taxpayer on account of his assessment and the taxes and interest
due thereon with notice that interest is due thereon with a notice
and warning to said delinquent thereto attached, that unless payment
be made in full within thirty days from the mailing or delivery of
said notice that same may be collected by due process of law; and
between the first day of January and the thirty-first day of January
of each year the County Treasurer shall cause to be published [once
in each of three successive weeks as an advertisement in at least two
newspapers printed and published in Kent County a list of all delin-
quents by districts, alphabetically, showing the amount for which
each taxpayer is in arrears, including a statement that there will be
added to each bill the interest, fees and costs thereof; and if the
Treasurer of Kent County fails to publish the name of any delinquent
he shall forfeit the sum of Five Dollars per name so omitted, per
insertion, which sum the County Commissioners are hereby author-
ized and directed to deduct from his salary;] a notice of tax sale as
provided in Article 81 of the Annotated Code, sub-title "Tax Sales"';
and if on the first day of March next the said taxes, interest and
costs are unpaid he shall immediately thereafter make up a list of
all delinquents assessed with real estate, giving the names of the
persons assessed, with a brief description of the property, the district
of its location and such other description as the County Treasurer
in his discretion may deem necessary to render the same possible of
identification, together with the amount of the taxes due and in
arrears thereon, including all taxes on personalty due by the owner
of said real estate, with interest, cost and expenses accrued and to
accrue, [which said expenses shall include an attorney's fee not
exceeding One Dollar in each case, and an auctioneer's fee not exceed-
ing One Dollar for each property sold, advertising costs and pro-
rata court costs and the following fees: Levy $1.00, setting up notices
$1.00, reporting sale $1.00, with a notice appended that if said taxes,
interest, costs, expenses and fees are not paid before the first Tues-
day in April, the Treasurer shall proceed at ten o'clock A. M. on that