254

BALTIMORE COUNTY. [ART. 3.

end of the time herein allowed for the collections afore-
said by said collectors, they and each of them, shall
make, to the county treasurer, a full and complete
return, under oath, of the whole amount of taxes col-
lected by them during the year, and also, an alphabet-
ical 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 author-

Notice.

ized to publish in at least one newspaper published in
the county, and on failure to complete, within twelve
months 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 commis-
sioners, upon examination of the returns of said col-
lectors may determine to be and to have been uncol-
lectable, 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 collectors 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 judg-
ment shall be a prior lien upon the property of the
collectors and their sureties, and the amount of said

Time allowed
foi collection.

judgment shall be collected within ninety days there-
after, without recourse to further proceedings, nor shall
any case be postponed beyond the term of said circuit
court, in which such action may be brought as herein-
before prescribed.

Proceedings to
enforce collec-
tions

59. Whenever the collectors aforesaid shall find it
necessary to proceed 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 pre-
mises, or at his usual place of abode or residence, a tax
bill or bills showing the aggregate amount of assess-