586

LAWS OF MARYLAND.

during the year, and, also, an alphabetical list of
all delinquent tax payers, in their respective tax
collection districts, and the sums due by each of
them, which lists the County Commissioners are

Authorized
to publish.

authorized to publish in at least one newspaper
published in the county, and on failure to com-
plete, within twelve month from the day and date
of receiving said taxes for collection, the collection
and return of the whole amount thereof to the
County and State Treasurer respectively, except
such sums, as the County Commissioners, upon ex-
amination of the returns of said collectors, may
determine to be and to have been uncollectable,
their bonds shall be liable for the same, and the
County Commissioners shall cause suit to be
brought on the bonds given for the County taxes,
and the State Treasurer may cause suit to be
brought on the bonds given for State taxes, to the
next term of the Circuit Court thereafter, and the
said court is hereby authorized and required, upon
motion of the attorney of said Commissioners, or
the Attorney of the State, after notice to said col-
lectors and their sureties, to take judgment for
such amounts as may be found due by them for
non-payment or settlement of said taxes, which
judgment shall be a prior lien upon the property
of the collectors, and their sureties, and the amount

Time allowed
for collection.

of said judgment shall be collected within ninety
days thereafter, without recourse to further pro-
ceedings, rior shall any case be postponed beyond
the term of said Circuit Court, in which such ac-
tion may be brought as hereinbefore prescribed.

Leave bill.

Sec. 59. And be it enacted, That whenever the
collectors aforesaid shall find it necessary to pro-
ceed to enforce the collection of State and county
taxes, they shall first leave with the tax payer or
his agent, or tenant, or occupant of the premises,
or at his usual place of abode or residence, a tax
bill or bills showing the aggregate amount of as-
sessments and levy for such tax, as may be owing
by the party, with a notice to said bill annexed,
that unless the said bills are paid within twenty
days thereafter, the said Collector will proceed to
enforce collection by distraint, after which, if the
tax payer aforesaid shall fail to make payment, the
said Collector is authorized to levy upon either the
real or personal property of the person neglecting