HARRY HUGHES, Governor

3661

office he is directed and required to forthwith surrender and
deliver to his successor all books, papers and accounts
whatsoever pertaining to said office and all funds including all
cash in his hands and on deposit as Treasurer, whether from
taxes, proceeds of sale of property of delinquent taxpayers, or
from any other source; and in all cases where a Treasurer has
taken steps for the enforcement of the payment of said taxes, and
shall die before the collection of said taxes, or before said
proceedings are completed, his successor is empowered and
required to continue and complete said proceedings for the
enforcement of the payment of said taxes, and to collect the
same; and he is hereby clothed with all the power and authority
in law had by the deceased treasurer during his term of office
for that purpose.

2-502.

Between the fifteenth day of February and the first day of
March in each year the County Treasurer shall cause to be
published once in each of two successive weeks as an
advertisement in a newspaper of general circulation in said
County a list of all delinquents, together with the amount of
taxes for which they are respectively in arrears, with a notice
of warning to such delinquents thereto appended that unless
payment be made in full of said taxes, together with all interest
and costs accrued thereon to the date of payment, on or before
the tenth day of April next, the same will be collected by
process of law; he shall deliver or mail to each of such
delinquents at the address shown upon the County assessment
ledgers between the fifteenth day of March and the first day of
April, in each year, an account of his taxes which are in arrears
with a notice of warning to such delinquent thereto appended
that, unless payment be made in full of said taxes, together with
all interest and costs accrued thereon to date of payment, on or
before the tenth day of April next, the same will be collected by
process of law; and if on the tenth day of April 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 taxes in arrears thereon, including
all taxes on personalty in arrears by the owner of said real
estate, with a notice appended that if said taxes, together with
all interest, costs, expenses which shall include a $15
attorney's fee for each property advertised, an auctioneer's fee
of $7.50 for each property sold, and a pro rata court cost for
each property sold, and commissions accrued and to accrue are not
paid before the third Tuesday in May next ensuing, the Treasurer
will proceed at 10 o'clock a.m., on that day at the Court House
in said County to offer said property for sale to the highest
bidder for cash, which list and notice shall be published at
least three successive weeks prior to the third Tuesday in May in
a newspaper of general circulation in Queen Anne's County; and