4919
VIENNA

considered as due and in arrears, and payment thereof may
be enforced as herein provided, but no interest shall be
charged on any tax account if the same be paid on or
before January first next following such levy. In the
settlement of any tax account after that date, interest
at the rate of six per cent (6%) shall be charged from
the said first day of January to the date of payment, and
the amount of said interest shall be added to and made
part of said taxes. Between the 14th and 21st day of
January next following such levy, the clerk shall prepare
an alphabetical list of all delinquent taxpayers,
together with the amount of taxes due from each opposite
the name of each such delinquent and a brief description
of such taxable property shoving the nature and location
of same, and from this list of delinquent taxpayers the
clerk shall prepare and mail to each delinquent taxpayer
a notice showing the amount of taxes due and in arrears
and stating that unless said taxes and expenses incurred
are paid on or before the first Tuesday in April
following, the said taxes will be collected by law. In
event the postal address of the taxpayer be unknown, the
property may be posted, with a copy of the notice also
posted at two conspicuous places in Vienna as previously
set forth herein, and such mailed or posted notice shall
be considered as a final notice to all delinquent town
taxpayers.]

[(d) Tax sales. On the first Wednesday in April
following such levy, the clerk shall proceed to levy an
execution on the property assessed and the claim for
taxes shall, upon the said first Wednesday in April,
become an execution. The clerk may seize the real and
leasehold property charged on the assessment book to the
delinquent taxpayers, and any personal goods and chattels
belonging to the same, and such seizure shall become a
lien on said property, goods and chattels so seized from
the time of such seizure. The clerk may proceed to sell
either the real, leasehold or personal property so
seized, or so much thereof as may be necessary for
payment of taxes due an in arrears, and expenses, of such
delinquent taxpayers, at public sale, to the highest
bidder, on giving pervious notice, of twenty days in the
case of real and leasehold property, by advertisement
inserted in some newspaper published in Dorchester
County, Maryland, of the time, place and terms of sale of
said real and leasehold property, with a brief
description describing the nature and location of said
property, or, of ten days in the case of personal
property, by handbills posted in not less than four
conspicuous places in the town of Vienna, of the time,
place and terms of sale of said personal property. On
the day appointed for the sale, the clerk shall attend
and offer for sale and sell so much of said property as
may be necessary to pay taxes, interest and expenses. In