406

LAWS OF MARYLAND.

the thirty-first day of December in each year,
to collect and receive taxes, and the time and
place of such visits shall be made known not
less than ten days in advance by hand-bills,
conspicuously posted in such districts, and by
advertisement in two county newspapers; and
he shall attend in the city of Baltimore at
least one day in each week during the year for
like purpose, and he shall keep a brief notice
in one of the daily papers of the city of Balti-
more, and two of the county papers, announcing
where his office may be and when he may be
found therein.

SEC 12. And, be it enacted, That if the taxes
levied shall not have been paid on or before
the first day of June in the year succeeding

To collect or
levy.

that on which they shall have been levied,
the Treasurer shall, within six months from
the said first day of June, proceed to enforce
payment of the same by a levy upon the real
or personal property of the party neglecting to
pay; provided, the notice provided for in the
preceding section shall have been given; if the
taxes be due and owing upon real property, or
upon real and personal, the Treasurer is hereby
authorized to levy upon either real or personal
property to enforce payment of the same, but
no levy upon real estate shall be deemed valid
unless made upon the premises and appraised
upon view, and no levy upon personal property
shall be deemed valid unless some portion of

To appraise.

it be taken into possession; and whenever real
estate is susceptible of division so that a part
thereof will sell for enough to pay the taxes
due and all costs, the Treasurer may, in his
discretion, employ a Surveyor to divide the
same and tax as a part of the costs in such pro-
ceedings, such compensation for his services as
he may consider just, not exceeding the sum
of five dollars; whenever any levy may be

Notice.

made, notice thereof, together with a copy of
the bill for taxes due, interest and all costs, in-
cluding that of the levy, shall be delivered to
the owner if he be in possession of the prop-