960

LAWS OF MARYLAND.

in said bill, as aforesaid. The constable shall have no authority
to collect or receive payment of any tax bills or any part
thereof, and any constable who shall do so or who shall make
any false returns under the provisions of this section, shall be
liable to indictment, and upon conviction, he shall pay a fine
of fifty dollars, one-half of which to go to the informer and
one-half to the county school fund, for each offence.

To enforce
payment of
taxes.

SEC. 230. It shall be the duty of the treasurer to enforce
the payment of all such taxes remaining unpaid on the first
day of June in the year succeeding that in which the same
have been levied, by a levy upon the real or personal property
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 property or upon real and personal property, the treasurer

To levy upon
property.

shall be authorized to levy upon either real or personal prop-
erty 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 proceedings such compensation for
services of such surveyor as he may consider just, not exceed-

Notice to
delinquent.

ing the sum of tive 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
residence if it be within the same district, or mailed to him if
his post office address be known, and if not, then to be con-
spicuously posted on the premises, together with a notice that
if said bill for taxes, interest and costs be not paid within
thirty days, the property levied upon will be sold at public

Sale of prop-
erty for
taxes.

sale; and the said treasurer is authorized to expose any prop-
erty so levied on at public sale, upon expiration of thirty days,
either on the premises or at the court house door in Annapolis,
and to sell the same to the highest bidder for cash, the said
treasurer having first given twenty days' notice of the time,
place and terms of such sale, by advertisement in one news-
paper published in Annapolis, to be designated by the County
Commissioners, and by printed hand bills, publicly posted at said
court house door, and at least ten places in the district where
the property is located, one of such notices to be placed upon
the premises, personal property may be sold upon ten days'
notice by hand bills so posted in the district and at the court
house; any advertised notice of sale under the provisions of this