FRANK BROWN, ESQUIRE, GOVERNOR.

thereafter, and the remaining one-fourth on or before the first
day of July next thereafter; the treasurer shall keep a sepa-
rate bank account of all moneys received and deposited by him
on account of his collections of State taxes; no money col-
lected by the treasurer on account of county and school taxes
shall be appropriated or temporarily used by him in payment
of State taxes, or in any other manner than as is in this section
provided; no money collected by the treasurer on account of
State taxes shall be appropriated by him for any purpose for
which county taxes are levied; and the treasurer violating any
of the provisions of this section shall be guilty of a misde-
meanor, and upon indictment and conviction thereof shall be
fined in a sum of not less than five hundred dollars.

959

SEC. 229. It shall be the duty of the treasurer, as soon as
the tax levy shall have been made, to prepare the bill of each
taxpayer, and on application he shall forward the bill by mail
or otherwise, or deliver the same to the person or persons or
corporations to whom the property included in said bills is
assessed; and in the month of March succeeding the levy for
each year, he shall make out all tax bills which have not
been paid, in duplicate form, and place the same in the hands
of the several constables of the districts wherein the prop-
erty is assessed or where the owner resides, to be delivered
to the parties owing the same; and each bill shall contain a
notice that if the same be not paid on or before the first day
of June next following, the property upon which such taxes
are owing will be levied upon and sold to enforce payment

Tax bills.

thereof; and there shall be added to said tax bill an additional
sum of twenty-five cents, constable's fee for service of such
bill for taxes. The bills so made out shall be placed in the
hands of said constables on or before the first Monday in April
after the dates thereof, and on or before the first day of May
next thereafter, one copy of each such bill shall be delivered
to the person or corporation against whom it was made out;
or on failure to find out such person or taxpayer in the dis-
trict, the said constable shall leave the said copy with the agent
of such person, persons or corporations, or shall conspicuously
post the same on the property assessed; and the constable, on
receiving and serving such tax bills, shall endorse upon one
copy thereof the date and manner of service made, and shall
on or before the said first Monday in May next thereafter,
return the same to the treasurer; the said constable shall be
paid twenty tive cents for each tax bill and notice served by
him, to he paid by the treasurer out of the additional charge

Constable's
fee.