ART. 2. ] ANNE ARUNDEL COUNTY. 343

same; and each bill so made out shall contain a notice that if
the same be not paid on or before the first day of June next
after the date of said bill, the property upon which the taxes
may be due and owing will be levied upon, advertised and sold
to enforce payment thereof; and there shall be added to the
principal sum of such taxes, and interest thereon, the addi-
tional sum of twenty cents for the payment of costs of the ser-
vice of such bill for taxes, the bill so made out shall be placed
in the hands of the said person to be appointed by the said
collector and treasurer, on or before the first Monday of April
succeeding the levy, and one copy of each bill shall be delivered
to the person or corporate institution against whom it is made
out; or, in the event of failure to find such person or taxpayer
in said city, such bill shall be left with the authorized agent of
such person or corporate institution, or conspicuously posted
on the property assessed, within thirty days after the receipt
of same; and the said person receiving such bills to be served
shall endorse upon one copy thereof the time and manner of
service made, and shall return the same to the collector and
treasurer within twenty days after making such service.. The
collector and treasurer is hereby given full power and authority
to appoint some person above the age of twenty-one years to
deliver such bills in the aforesaid manner, and said person
shall be paid a fee of twenty cents for each tax bill and notice
served by him, payable by the collector and treasurer, when
collected, out of the additional charge of twenty cents afore-
said; the person so appointed, however, shall have no authority
to collect such bills, nor any part thereof; and if he shall do so,
or make any false returns under the provisions of this section,
he shall pay a fine of one hundred dollars, one-half thereof to
go to the informer, and the other half to be turned into the
city treasury for general purposes.

SEC. 58B. If the taxes so levied shall not be paid on or before
the first day of June succeeding the levy thereof it shall be the
duty of the collector and treasurer to proceed to enforce pay-
ment of the same by a levy upon the real or personal property
of the party neglecting to pay; provided, however, the notice
prescribed in the preceding section shall have been given; and
if taxes be due and owing upon real property, or real and per-
sonal, the collector and treasurer is authorized to levy upon
either real or personal property to enforce payment of the
same; and 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 collector and treasurer, in his discretion, may
employ a surveyor to divide the same and tax, as part of the
costs in such proceedings, such compensation for his services as