CAROLINE COUNTY. 1617

act of incorporation and the by-laws and ordinances of said commission-
ers; and shall execute to the State of Maryland a bond with surety or
sureties, to be approved by said Commissioners, in the penal sum of five
hundred dollars, or in such penalty over that amount, not exceeding one
thousand dollars, as said Commissioners may prescribe, conditioned that
he shall well and faithfully perform the duties of said office in all things
appertaining thereto according to law and the ordinances of said com-
missioners, and shall well and truly collect and pay over to the said
treasurer of said corporation all taxes levied by said commissioners, and
all other sums of money that may be received by him for the use of said
corporation; and his bond aforesaid shall be recorded in the office of the
clerk of the Circuit Court for Caroline County, and a certified copy under
the hand of said clerk and seal of said court shall be received and taken
as evidence in any of the courts of this State or by any justice of the
peace.

1906, ch. 284, sec. 22.

294. It shall be the duty of the bailiff, in addition to the duties now
required of him, to collect all taxes levied by said Commissioners and
placed in his hands for collection, and to pay over said taxes to the treas-
urer, as the same may be collected by him from time to time.

1906, ch. 284, sec. 23.

295. On the first day of December in each year taxes shall be deemed
to be in arrears, and interest shall be charged and collected on all taxes
not then paid from the first day of the preceding September, the date
when they shall become due and payable; and immediately after the first
day of December the bailiff shall deliver or mail to the best known post-
office address of every delinquent who has not prior thereto received
the same an account of his assessment and the taxes and interest due
thereon, with a notice or warning to said delinquent thereto attached,
that unless payment be made in full within twenty days from the mailing
or delivery of such notice, or posting such notice upon the premises, that
the same will be collected by process of law; and the said bailiff may, at
any time between the first day of December and the first day of Febru-
ary proceed to seize, levy upon and sell the property of such delinquent
or so much thereof as may be necessary to pay said taxes with interest
and cost thereon, by giving at least twenty days' notice of the time, place
and terms of sale in some newspaper published in Caroline County, and
on all tax bills unpaid on the first day of February in each year, the said
bailiff shall collect for his own use three per cent, on the amount of taxes
and interest due by each delinquent to be collected by him from the
person owning said taxes, at the same time and in the same manner that
such taxes are collected; after the expiration of the notice aforesaid to
said delinquent taxpayer, the bailiff shall forthwith proceed to seize, levy
upon, advertise and sell the property of said delinquent, or so much there-
of as may be necessary to pay said tax, interest, charges, commission and