390

LAWS OF MAEYLAND.

duty of the treasurer during the month of March succeeding

each levy to make out all tax-bills which have not been paid in

duplicate form, and to place the same in the hands of the several

cor s tables of the districts wherein the property assessed is located

or the owners reside, to be delivered to the parties owuing the

Tax-bills

same, and each bill so made out shall contain a notice that if the

same be not paid on or before the first clay of June-next after the

date of said bill, the property upon which said 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 so in default and the interest thereon, the additional

sum of twenty-five cents for the payment of the costs of the ser-

vice of such bill of taxes; the bills so made out shall be placed

in the hands of the said constables on or before the first Monday

of April after the date thereof, by whom one copy of each such

bill shall be delivered to the person or corporate institution

against whom it is made out, or in the event of the failure to

find such person or tax-payer in the district such tax-bill shall

be left with the agent of such tax-payer or conspicuously posted

on the property assessed, within thirty days after the receipt of

the same, and the constables receiving such tax-bills shall endorse

upon one copy thereof the time and manner of service made, which

endorsement shall be prima facie evidence of the correctness

thereof, and shall return the same to treasurer within twenty

days after making such service, and the said constables shall re-

ceive a fee of twenty cents for each notice served by them, paya-

ble by the treasurer out of the additional charge of twenty-five

cents aforesaid and the remaining five cents thereof when col-

lected shall be retained by the treasurer for costs of making out

the tax-bills; the constable shall have no authority to collect

said tax-bill or any portion thereof, and any constable who shall

do so or who shall make any false return under the provisions of

this section, or refuse or neglect to perform his duty as herein

provided shall be liable to indictment therefor, and upon convic-

Fine

tion shall pay a fine of fifty dollars, said fine to be collected as

other fines and be paid to the treasurer for county purposes; and

it shall be the duty of the treasurer to enforce the payment of

all taxes remaining unpaid on the first day of June in each year

succeeding that in which the same shall have been levied, by a

levy upon and sale of the real or personal property of the person

or body corporate so neglecting to pay, provided the notice shall

have been given by the constables as herein provided; and the

said treasurer shall pay over according to law or to the order of the

county commissioners, in the manner hereinbefore prescribed, all

county taxes and all moneys due said county and collected by

him; and he shall also pay over to the treasurer of the State of

Maryland according to law, all the State taxes levied in said

county and collected by him, and he shall be allowed until the