ROBERT M. McLANE, ESQUIRE, GOVERNOR.

619

tricts 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

Sold for taxes.

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 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

Tax bill— how
delivered.

made out; or. in the event of failure to find such person

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

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

conspicuously posted on the property assessed, within

thirty days after the receipt of the same; and the con-

stable receiving such tax-bills shall endorse upon one

copy thereof the time and manner of service made,

and shall return the same to the treasurer within

twenty days after making such service. The said con-

stables shall be paid a fee of twenty cents for each tax-

Constable's lee

bill and notice served by them respectively, payable

by the treasurer out of the additional charge of twen-

ty-five cents aforesaid, and the remaining five cents

thereof, when collected, shall be retained by the treas-

urer for costs of making out the tax-bills; the consta-

bles shall have no authority to collect such bills, nor

any part thereof, and any constable who shall do so,

or who shall make any false return under the pro-

Penalty

visions 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

and the other half to the county school fund, for each

such offense

SEC. 200, SUB-SEC. 3. It shall be the duty of the

treasurer to enforce the payment of all taxes remain-

Enforce pay-

ing unpaid on the first day of June in the year suc-

ment.

ceeding that in which the same shall have been levied

by a levy upon the real or personal property of the

person or persons, or corporate institution, so neglect-

ing to pay; provided the last notice required in the

preceding section shall have been given. If the taxes