532

STATE OF MARYLAND.

CHAP. 370.

When taxes
are deemed
in arrears.

day of January in each year the collectors shall deliver to each
delinquent an account of his assessment and taxes due thereon,
and unless payment be made in full, the said collector shall
on or after the fifteenth day of June in each year, publish a
list of said delinquents, together with the amount of taxes,
State and county, due and payable by each delinquent, in two
newspapers of opposite political parties, printed and published
in said county, giving the same two consecutive weekly inser-
tions, for which publication the said collectors may charge and
collect from each delinquent so advertised a sum not exceeding
twenty-five cents ; and it shall be the duty of the collectors
after sixty days from the last publication of the list of delin-
quents to sell the real or personal property of any person, body
politic or corporate who may be then owing State or county
taxes due and in arrears as aforesaid, in accordance with the
power and mode of procedure for collection under the Code
of Public General Laws.

Copy of
assessment
list to be
delivered to
tax collectors

Section 222. That it shall be the duty of the said clerk and
treasurer of the said county within twenty days after the
annual tax levy shall have been made to deliver to each of
said tax collectors in said county a complete and exact copy of
the assessment list for said collector's vdistrict showing the
aggregate assessment of every person, corporate institution or
set of persons, alphabetically arranged, as the same shall then
appear on the assessment book of such district, and also to
deliver to said collectors a certified copy of the rule or resolu-
tion of the said commissioners making said tax levy, and
duplicate of such list should at all times be kept in the office
of the County Commissioners by the said clerk and treasurer
for public inspection, and the said clerk and treasurer shall
from time to time, as reports are made to him by tax collectors,
make such entries upon said lists as will show what persons in
the several districts have paid their taxes.

Section 225. The bond of any collector failing to comply

Bond to be
put in suit.

with the preceding sections shall be put in suit by the County
Commissioners at the January term of the Circuit Court for
Somerset County in the year following the year in which said
taxes become due and payable, and no postpoument of said
action shall for any cause be had. and the Court shall enter up
judgment or production of the bond, or a certified copy thereof,
for the penalty thereof, to be released on the payment of
whatever sum may be found to be due from said collector, but
the burden of proof shall be on the collector to show payments
made or claimed by him, otherwise the whole sum placed in
his hands for collection shall be deemed to be due.