356 LAWS OF MARYLAND. [Ch. 183]

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, and each bill so made out shall con-
tain a notice that if the same be not paid in full within thirty
days from the delivery of such notice that the same will be
collected by process of law. And there shall be added to the
principal sum of such State and county taxes and interest there-
on the additional sum of twenty-five cents for payment of the
costs of service of such bill for taxes, and one copy of each
bill shall be delivered to the person or corporation against
whom it is made out, and in event of failure to find such per-
son or taxpayer in the district such tax bills shall be left with
the agent of such person or corporation, or conspicuously posted
on the property assessed, within thirty days after the receipt
of the same, and the constables receiving such tax bills shall
endorse upon one copy thereof the time and manner of service
made, and shall return the same to the collector within twenty
days after making such service, the said three tax collectors
are also authorized and empowered to serve such tax bills and
notices in conformity with the aforegoing provisions of law,
in their various collection districts as hereinbefore provided,
the said constables and collectors shall be paid a fee of twenty
cents for each tax bill and notice served by them respectively,
payable by the County Commissioners of Allegany County, out
of the additional charge of twenty-five cents aforesaid, the
remaining five cents thereof, when collected, shall be retained
by the collector for costs of making out said tax bills and
notice. The constables shall have no authority to collect such
tax bills nor any part thereof, and any constable who shall do
so or shall make any false returns under the provision of this
section shall be liable to indictment therefor, and upon convic-
tion he shall pay a fine of fifty dollars for each offense, one-
half to go to the informer and the other half to the county
school fund of Allegany county.

43B. It shall be the duty of said collectors to enforce the
payment of all taxes remaining unpaid on the first day of Jan-
uary in the year following the levy thereof, at any time after
said first day of January succeeding the levy; and they shall
proceed to seize, levy upon and sell the property of such delin-
quent or so much thereof as may be necessary to pay all said
taxes, both State and county, with interest and costs thereon,
according to the provisions of the Code of Public General Laws
of Maryland relating to sales of property for taxes by tax col-
lectors.