JOHN WALTER SMITH, ESQ., GOVERNOR.

the sums of money due and owing, as appears by said bills;
it shall be the duty of the treasurer, during the month of July
in the year succeeding each levy, to make out all tax bills
that have not been paid in duplicate form, and to place the
same in the hands of the sheriff or of the several constables
of the districts wherein the property assessed is located or the
owners reside, to be delivered to the parties owning the same;

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and back bill so made out shall contain a notice that if the
same be not paid on or before the first day of October next
after the date of said bill, the property upon which said taxes
may be owing will be levied upon and sold to enforce pay-
ment thereof, and there shall be added to the principal sum
of such State and county taxes so in default, and the interest
thereon, the additional sum of twenty-five cents for the pay-
ment of the costs of the service of such bill of taxes; the bills
so made out shall be placed in the hands of the said sheriff or
said constables in the year succeeding the levy, on or before
the first Monday of August after the date thereof, by whom
one copy of such bill shall be delivered to the person or cor-
porate institution against whom it is made out; or, in the
event of the failure to find such person or taxpayer in the
district, such tax bill shall be left with the agent of such
taxpayer or conspicuously posted on the property assessed,
within thirty days after the receipt of the same, and said
sheriff or said constables receiving such tax bills shall endorse
upon one copy thereof the time and manner of service made,
which endorsement shall be prima facie evidence of the cor-
rectness thereof, and shall return the same to the treasurer
within twenty days after making such service; but neither the
sheriff nor the constables shall have authority to collect said
tax bills or any portion thereof; and it shall be the duty of
the treasurer to enforce the payment of all taxes remaining
unpaid on the first day of October in each year succeeding

Notice to
delinquent
tax payers.

that in which the same shall have been levied by a levy upon
and sale of the real or personal property of the person or body
corporate so neglecting fo pay, provided the notice shall have
been given by the sheriff or the constables, as herein provided;
and the said treasurer shall pay over, according to law or to
the order of the County Commissioners, in the manner here-
tofore prescribed, all county taxes and all moneys due said
county and collected by him; and he shall also pay over to
the Treasurer of the State of Maryland, according to law, all
the State taxes levied in said county and collected by him,
and he shall be allowed until the 31st day of December of the

Shall enforce
payment of
taxes.

year next succeeding the levy to complete the collection
thereof and to make his final settlement with the said County

Final settle-
ment.