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that may be received by him for the use of said corporation ;
and his bond aforesaid shall be recorded in the office of the
clerk of the Circuit Court for Caroline county, and a certified
copy under the hand of said clerk and seal of said court
shall be received and taken as evidence in any of the courts
of this State or by any justice of the peace.
SEC. 22. And be it further enacted, That it shall be the
duty of the bailiff, in addition to the duties now required
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CHAP. 284
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of him, to collect all taxes levied by said commissioners and
placed in his hands for collection, and to pay over said taxes
to the treasurer, as the same may be collected by him from
time to time.
Section 23. And be it further enacted, That on the first
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Collect taxes
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day of December in each year taxes shall be deemed to be
in arrears, and interest shall be charged and collected on all
taxes not then paid from the first day of the preceding Sep-
tember, the date when they shall become due and payable; and
immediately after the first day of December the bailiff shall
deliver or mail to the best known postoffice address of every
delinquent' who has not prior thereto received the same an
account of his assessment and the taxes and interest due
thereon, with a notice or warning to said delinquent thereto
attached, that unless payment be made in full within twenty
days from the mailing or delivery of such notice, or posting
such notice upon the premises, that the same will be collected
by process of law; and the, said bailiff may, at any time
between the first day of December and the first day of
February proceed to seize, levy upon and sell the property
of such delinquent or so much thereof as may be nec-
essary to pay said taxes with interest and cost thereon,
by giving at least twenty days' notice of the time, place
and terms of sale in some newspaper published in Caro-
line county, and on all tax bills unpaid on the first day
of February in each year, the said bailiff shall collect
for his own use three per cent, on the amount of taxes
and interest due by each delinquent to be collected by
him from the person owing said taxes, at the same time
and in the same manner that such taxes are collected ;
after the expiration of the notice aforesaid to said delin-
quent taxpayer, the bailiff shall forthwith proceed to
seize, levy upon, advertise and sell the property of said
delinquent, or so much thereof as may be necessary to pay
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Arrearage of
taxes.
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