CALVERT COUNTY. 1467

payment of the costs of the service of such bill of taxes; the bills so
made ont shall be placed in the hands of the said constables on or before
the first Monday of April after the date thereof, by whom one copy of
each such bill shall be delivered to the person or corporate 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 the constables receiving such
tax bills shall endorse upon one copy thereof the time and manner of serv-
ice made, which endorsement shall be prima facie evidence of the correct-
ness thereof, and shall return the same to treasurer within twenty days
after making such service, and the said constables shall receive a fee of
twenty cents for each notice served by them, payable by the treasurer out
of the additional charge of twenty-five cents aforesaid and the remaining
five cents thereof when collected shall be retained by the treasurer for
costs of making out the tax bills; the constable shall have no authority
to collect said tax bill or any portion thereof, and any constable who shall
do so or who shall make any false return under the provisions of this sec-
tion, or refuse or neglect to perform his duty as herein provided shall be
liable to indictment therefor, and upon conviction shall pay a fine of fifty
dollars, said fine to be collected as other fines and be paid to the treasurer
for county purposes; and it shall be the duty of the treasurer to enforce
the payment of all taxes remaining unpaid on the first day of June in
each year succeeding 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 to pay, provided the notice shall have been given
by 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 hereinbefore prescribed, all county taxes and all moneys due
said county and collected by him; and he shall also pay over to the Treas-
urer 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
thirty-first day of December of the year next succeeding the levy to com-
plete the collection thereof, and to make his final settlement with the said
County Commissioners and with the Treasurer of Maryland, respectively;
and he shall have until said time to complete his collections and make his
final setltement whether his term of office has expired or not; and all
claims for erroneous, insolvent or uncollectible tax bills for which he
shall claim a credit shall be presented before or at the time specified for
said final settlement, and in no case shall the said Commissioners allow
credit therefor after the term specified for final settlement, and at the
expiration of the time for final settlement his bond or bonds shall be liable
for the unaccounted balance in his hands, and it shall be the duty of the
County Commissioners and they are hereby required to enter suit upon
the county bond of said treasurer for all county taxes remaining uncol-
lected.