1812                           LAWS OF MARYLAND                       [CH. 825

year during the term of his office, as soon as the annual levy is made,
to give public notice thereof by advertisement inserted once in at
least two newspapers printed and published in Kent County [and
the taxes so levied shall be due and payable on the first day of April
of the year in which they are so levied]. It shall be the duty of said
Treasurer on or before the [first day of April] beginning of the tax-
able year, to make up, prepare and mail or deliver to each tax payer,
whose name appears on the assessments books for Kent County, a
statement, bill or account of his or her assessment as well as the
amount of taxes due thereon.

132.

ON THE FIRST DAY OF OCTOBER IN EACH YEAR COUNTY
TAXES SHALL BE DEEMED TO BE IN ARREARS AND IN-
TEREST SHALL BE CHARGED AND COLLECTED ON ALL
TAXES NOT THEN PAID AT THE RATE OF ONE-HALF OF
ONE PER CENT FOR EACH MONTH OR FRACTION THEREOF.
ON OR BEFORE THE TWENTY-FIFTH DAY OF APRIL IN
EACH YEAR THE COUNTY TREASURER SHALL MAIL OR
DELIVER TO EACH DELINQUENT TAXPAYER AN 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 DELIN-
QUENT THERETO ATTACHED, THAT UNLESS PAYMENT
BE MADE IN FULL WITHIN THIRTY DAYS FROM THE MAIL-
ING OR DELIVERY OF SAID NOTICE THAT SAME MAY BE
COLLECTED BY DUE PROCESS OF LAW; AND BETWEEN
THE FIRST DAY OF JULY AND THE THIRTY-FIRST DAY OF
JULY OF EACH YEAR THE COUNTY TREASURER SHALL
CAUSE TO BE PUBLISHED A NOTICE OF TAX SALE AS
PROVIDED IN ARTICLE 81 OF THE ANNOTATED CODE,
SUBTITLE "TAX SALES"; AND IF ON THE FIRST DAY OF
SEPTEMBER NEXT THE SAID TAXES, INTEREST AND
COSTS ARE UNPAID HE SHALL IMMEDIATELY THERE-
AFTER MAKE UP A LIST OF ALL DELINQUENTS ASSESSED
WITH REAL ESTATE, GIVING THE NAMES OF THE PER-
SONS 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, AND
THEREAFTER THE TREASURER SHALL PROCEED TO SELL
THE PROPERTY AS PROVIDED IN SAID SUBTITLE "TAX
SALES."

133.

IMMEDIATELY AFTER THE FIRST DAY OF JULY, IN
EACH YEAR, THE COUNTY TREASURER SHALL, IN PER-
SON OR BY SHERIFF OR DEPUTY, PROCEED TO COLLECT
ALL TAXES IN ARREARS ON PERSONAL PROPERTY BY