604

STATE OF MARYLAND.

CHAP. 413.

Constable
fees.

cents for each tax bill and notice served by them, respectively,
payable by the treasurer out of the additional charge of twenty-
five cents aforesaid, and the remaining five cents thereof,
when collected, shall be retained by the treasurer for costs of
making out the tax bills ; the constables shall have no authority
to collect such bills, nor any part thereof, and any constable
who shall do, or who will make any false returns under the
provision 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 offence.

Payment of
taxes to
be enforced

Section 43 B. It shall be the duty of the treasurer to enforce
the payment of all taxes remaining unpaid on the first day of
June in the year succeeding that in which the same shall have
been levied by a levy upon the real or personal propery of the
person or corporate institution so neglecting to pay ; provided,
the last notice required in the preceding section shall have
been given. If the taxes be due and owing upon real prop-
erty, or upon real and personal property, the treasurer shall be
authorized to levy upon either real or personal property to
enforce the payment of the same ; 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 part of the costs in such proceed-
ing such compensation for the services of such sur-
veyor as he may consider just, not exceeding the sum of
five dollars. Whenever any levy is made notice thereof,
together with a copy of the bill for taxes due, interest and all
costs, including that of the levy, shall be delivered to the
owner, if he be in possession of the property, or at his resi-
dence, if it be within the same district, or mailed to him, if
his postoffice address be known, and if not, then be conspicu-
ously posted on the premises, together with a notice that if
the said bill for taxes, interest and costs be not paid within

Property
advertised
for sale.

thirty days, the property levied upon will be sold at public
sale; and the said treasurer is authorized to expose any prop-
erty so levied on at public sale upon expiration of the said
thirty days, either on the premises or at the court-house door,
in the city of Cumberland in said county, and to sell the same
to the highest bidder for cash, the said treasurer having first
given twenty days' notice of the time and place of such sale
by advertisement inserted in one newspaper published in said
city of Cumberland, and by printed handbills publicly posted
at said court-house door, and at least ten places in the district
where the property is located, one of such notices placed upon