FRANK BROWN, ESQUIRE, GOVERNOR.

943

SEC. 59 A. The said commissioners shall annually appoint a
collector of the taxes levied by them. Before such collector
shall begin the collection of said taxes, he shall give bond,
conditioned for the faithful discharge of the duties of his
office, in such sum and with such surety as said commissioners

Collector of
taxes.

Bond.

shall demand. His compensation shall be fixed and paid by
said commissioners. The said commissioners may appoint and
direct the bailiff of said town to collect said taxes, and pay
him such compensation, and require of him such bond as they
shall deem right.

Compensa-
tion.

SEC. 59 B. All taxes levied for the use of said town shall be
due and payable on the first day of June in the year in which
they are levied; from and after that date they shall be in
arrear, and shall bear interest from that date until paid; all
such taxes shall be liens on the real estate of the person
assessed, from the time they are levied.

Taxes, when
due.

SEC. 59 C. If the said taxes, when due and in arrear, be not
paid upon the demand of the collector, he may proceed to
collect the same by way of distress or execution, in the follow-
ing manner: He shall leave with the party by whom the taxes
are to be paid, or with one of them, if more than one, or at
his or their usual place of abode, or at the usual place of
abode of one of them, if said parties, or any of them, reside
in said town or in Queen Anne's county; or if none of said
parties live in said town, or in said county, set up on the land
or premises where real estate is to be distrained or sold, or
deliver to any person in possession or custody of same, if
personal property is to be distrained or sold, a statement
showing the aggregate amount of property of every descrip-
tion with which the person is assessed, and the amount of
taxes due thereon, with a notice annexed thereto, that unless
the taxes so due are paid within thirty days thereafter he will
proceed to collect the same by way of distress or execution, to
be levied on said real or personal property.

Collection of
taxes in
arrear.

SEC. 59 D. After the proceedings required by the preceding
section shall have been had, if the said taxes are not paid, the
collector shall levy upon any property of said delinquent, real
or personal or both, which he may fdind at any place in said
county, and after giving twenty days', at least, notice of the
time and place of sale by advertisement in at least one news-
paper published in said town and by notice set up at the court-
house door in said town, shall, agreeably to said notice, either

Sale of prop-
erty for
taxes.