1792                            LAWS OF MARYLAND                       [CH. 825

168.

Tax levy; when taxes in arrears.

The County Commissioners of said county shall have power and
authority to make levies of taxes for State and county purposes in-
cluding public schools, and it shall be their duty to make such levy
in each and every year; the taxable year to be from [January first to
December thirty-first, or the calendar year] July 1 to June 30; and
all taxes levied are due and payable as soon as the levy is made, said
levy to be made on or before the first day of [January] July, and the
same shall become overdue and in arrears on the first day of October
following the date of the levy, and shall be overdue and payable and
bear interest from the first day of October following such levy. [On
all tax bills unpaid on the first day of January in each year the
treasurer and collector for Dorchester County shall collect as a
penalty, an additional one per centum on all unpaid taxes, to be
collected by him from the person owing said taxes, at the time and
in the same manner that such taxes are collected, as now provided
by law.]

170.
Tax bills; notice and delivery.

It shall be the duty of the treasurer [during the last two weeks of
July and the first two weeks of August,] immediately after each
annual levy, to give notice thereof by advertisement inserted once a
week for four successive weeks in at least two newspapers published
in Dorchester County, and to prepare the tax bills of each taxpayer
and forward the same by mail or deliver the same to the person or
persons or corporate institution to whom the property included in
such bills as are assessed, so far as their residence or postoffice
address may be known or ascertained by said treasurer [, on or
before the fifteenth day of August next] immediately succeeding
said levy, and such advertisements, hand bills and tax bills shall also
contain a clear statement relative to the discounts to be allowed and
the interest to be charged on all tax bills.

[176.
Taxes to be liens.

All State and county taxes levied in said county by the County
Commissioners thereof shall, from the time they are levied, be liens
on the real estate of the party, parties, or body corporate, indebted
for such taxes, and on the personal estate thereof, so long as the
personal estate remains in the taxpayer's possession, and all real
estate shall be liable for taxes assessed against the same, without
reference to the name of the person to whom the same shall have
been assessed; and the sale thereof made for taxes as provided by
law, shall pass the title thereto as effectually as if the same had been
assessed to the real owner thereof at the time of the sale, who shall
for all purposes, be considered the party indebted.]

185.

Treasurer to account to County Commissioners.

[In each and every year beginning with the year nineteen hundred
and fifteen, on or before the tenth day of September, the treasurer