ART. 3. ] COUNTY TREASURER. 189

1878, ch. 494.

48. The treasurer shall enter upon the books provided for in
section 43, all transfers of property transmitted from the clerk's
office of the circuit court, so far as may be requisite to show a
change in the ownership of property appearing on said books;
and whenever all of any property shall not appear to have been
assigned, or the name of the party grantor does not appear on the
books of the treasurer, he shall deliver such abstracts to the clerk
to the county commissioners, to be by him preserved or recorded
as the county commissioners may direct; and the said treasurer
shall, during the month of March succeeding each levy, make out
all tax bills which have not been paid, in duplicate form, and
place the same in the hands of the several constables of the
districts wherein the property assessed is located, or the owners
reside, to be delivered to the parties owing the same; and each
bill so made out shall contain a notice that if the same be not
paid on or before the first day of June next after the date of said
bill, the property upon which such taxes may be owing will be
levied upon and sold to enforce payment thereof; and there shall
be added to the principal sum of such State and county taxes,
and interest 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 consta-
bles on or before the first Monday in April 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 person in the district, shall be left with the agent of
such person or conspicuously posted on the property assessed,
within thirty days after receipt of the same; and the constable
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 thirty days after making such service. The con-
stable shall be paid a fee of twenty cents for each tax bill and
notice served by him, payable by the treasurer out of the addi-
tional charge of twenty-five cents when collected, and the remain-
ing five cents shall be retained by the treasurer for the cost of
making out the tax bill; and any constable 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.