ELIHU B. JACKSON, ESQUIRE, GOVERNOR.

609

uncollected and for which the bond of such late treasurer is re-

sponsible, except as otherwise provided in this sub-title, but such

taxes shall be collected under the existing laws applicable to col-

lectors of State and county taxes where there is a death or resig-

nation; the sureties on any treasurer's bond shall, when so re-

quired by said commissioners make oath in due form of law re-

spectively, that they are the owners in their own right of real

estate, situate in the State of Maryland equal at least over and

above their debts and liabilities in value to the amount of their

Make oath

bond; and it shall be the duty of said commissioners before ap-

proving the bond of any treasurer as hereinbefore mentioned to

cause the records of the county or city wherein the sureties reside

or wherein their property is situate, to be searched by their

counsel or by some competent person for the purpose of ascer-

taining the sufficiency of such bond as presented for approval ;

and the person making the search shall, under oath, report to

the said commissioners the result of such examination; the com-

missioners may at any time demand of any treasurer such other

and further bond with such other or further security as in their

judgment the interests of the State or said county may require.

SEC. 229. It shall be the duty of the treasurer as soon as the

annual tax levy shall have been made, to give public notice thereof

by advertisement inserted once a week for three successive weeks

in two newspapers published in said county, and to prepare the

Give

bill of each tax-payer, and on application he shall forward the bill

notice.

by mail or otherwise or deliver the same to the person or persons

or corporate institution to whom the property included in such

bill is assessed; it shall be the 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 constables of the districts wherein

the property assessed is located, or the owners reside, to be de-

livered 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

Additional

of the service of such bill for taxes, the bills so made out shall

costs.

be placed in the hands of said constables on or before the first

Monday in April after the date thereof, and 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 failure to find

such person or tax-payer in the district, such tax-bill shall be left

with the agent of such person, persons or institution, or con-

39