LLOYD LOWNDES, ESQUIRE, GOVERNOR.

and, on application, he shall forward the bill by mail or other-
wise or deliver the same to the person or corporate institution
to whom the property included in such bill is assessed, and
proceed to collect, and collect the sums of money due and owing,
as appears by said bills; 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 sheriff, or of the several
constables of the districts wherein the property assessed is
located or the owners reside, to be delivered to the parties own-
ing the same, and back 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 said
taxes may be owing will be levied upon and sold to enforce pay-
ment 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-live cents for the payment of the
costs of the service of such bill of taxes; the bills so made out
shall be placed in the hands of the said sheriff or 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 per-
son or corporate institution against whom it is made out; or in
the event of the failure to find such person or taxpayer 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 Paine, and said sheriff or
said constables receiving such tax bills shall endorse upon one
copy thereof the time and manner of service made, which en-
dorsement shall be prima facie evidence of the correctness
thereof, and shall return the same to the treasurer within twenty
days after making such service; but neither the sheriff nor the
constables shall have authority to collect said tax bills or any
portion thereof; 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

591

personal property of the person or body corporate so neglecting
to pay; provided, the notice shall have been given by the sheriff:
or 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 heretofore 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

Payments to

State

treasurer.