948 CHARLES COUNTY. [ART. 9.

therein an account or tax bill showing the amount due by him, if
he be a resident of the village; and if he be a non-resident, and.
in consequence thereof cannot conveniently be served with said
account or fax bill, he shall publish said account or tax bill in
some newspaper published in Charles county, at the expense of
the taxpayer, and may, unless the eame be paid within thirty
days after the delivery of the publication of such account, collect
the same, with all costs, by distress and sale of the real and per-
sonal property of the delinquent at public auction, after giving at
least ten days' public notice in some newspaper published in said
county.

P. L. L., (1860,) art. 9, sec. 77. 1888, ch. 297.

137. The president of the commissioners shall deliver to the
purchaser a deed of the property so sold, and the said deed shall
convey to the said purchaser the said property, and it shall be
presumptive evidence that all the requirements of law have been
complied with in making such sale and deed.

Ibid. sec. 78. 1888, ch. 297.

138. The person authorized by the commissioners to collect
shall make all collections required of him, and pay the same to
the treasurer of the commissioners of the village within four
months from the time the tax bill is placed in his hands.

Ibid. sec. 79. 1888, ch. 297.

139. The said commissioners shall annually, on the first day
of May, impose on every dog, owned or remaining longer than
five days in said village, an annual tax of one dollar; and upon
every bitch an annual tax of five dollars; and upon payment of
such tax shall issue a permit to the owner of such dog or bitch
therein, describing such dog or bitch, to keep the same in said
village for twelve months.

Ibid. sec. 80. 1888, ch. 297..

140. The bailiff of said village shall kill any dog or bitch
going at large in said village without such permit to its owner,
and shall receive such compensation for so doing as the commis-
sioners shall think proper j and upon failure of any bailiff to