576 ARTICLE 3.

and all prior years shall have been paid to the Treasurer of the County,
and Collector of State and County taxes for said county.

P. L. L. (1888), Art. 3, sec. 48. 1878. ch. 494. B. Co. C. (1908), sec. 87.

1912, ch. 766. B. Co. C. (1916), sec. 147. 1922, ch. 166.

1920, ch. 2. 1924, ch. 489, sec. 147.

B. Co. C. (1928), sec. 159.

159. The Treasurer shall during the months of January and February
in each year succeeding the year for which the taxes were levied make
out all tax bills which have not been paid in duplicate form, and place
the same in the hands of the several constables or deputy sheriff of the
district 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 contain a notice that if the same be not paid on or before the first
Monday of April next after the date of said bill, the property upon which
such 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 and interests thereon the additional sum of twenty-five
cents for payment of the costs of the service of such bill for taxes. The
bills so made out shall be placed in the hands of the said constables or
deputy sheriffs on or before the first Monday in March after the date
thereof and one copy of each bill shall be delivered to the person or cor-
poration against whom it is made out, or in the event of failure to find
such a person in the district, shall be left with the agent of such person,
or conspicuously posted on the property assessed, within 30 days after
the receipt of the same; and the constable or deputy sheriff receiving such
tax bills shall endorse upon one copy of the bill the time and manner of
service made, and return the same to the Treasurer within 30 days after
making such service. The constable or deputy sheriff shall be paid a fee
of twenty cents for each tax bill and notice served by him, payable by
the Treasurer out of the additional charge of twenty-five cents when col-
lected; and the remaining five cents shall be retained by the Treasurer
for the cost of making out the tax bill; and any constable or deputy
sheriff who shall make any false return under the' provisions of this
section shall be liable to indictment therefor, and upon conviction he shall
pay a fine of fifty dollars, one-half thereof to go to the informer. Such
notice so served or to be served by a constable or deputy sheriff as above
provided for, shall in no way be considered necessary or a prerequisite
for the validity of any tax sale made by the Treasurer. After proceed-
ings to enforce the payment of taxes have been begun by the publication
of the notice aforesaid, any delinquent taxpayer may stop said publication
or any other of the proceedings as to him by payment of all taxes due
and in arrears on said property and all costs, commissions and charges
imposed by law. A levy on real estate for taxes in arrears for any one
year shall be construed to include taxes in arrears on the same real estate
for all prior years.

Balto. Co. v. Hunter. 141 Md. 133.