ART. 3. ] BALTIMORE COUNTY. 409

additional sum of twenty-five cents for payment of the costs
of the service of such bill for taxes. The bills so made out
shall be placed in the hands of the said constables on or
before the first Monday in April after the date thereof, and
one copy of each bill shall be delivered to the person or cor-
poration against whom it is made out, or in the event of fail-
ure to find such person in the district, shall be left with the
agent of such person, or conspicuously posted on the property
assessed, within thirty days after receipt of the same; and the
constable receiving such tax bills shall endorse upon one
copy of the bill the time and manner of service made, and
return the same to the Treasurer within thirty days after
making such service. The constable shall be paid a fee of
twenty cents for each tax bill and notice served by him,
payable by the Treasurer out of the additional charge of
twenty-five cents when collected; and the remaining five cents
shall be retained by the Treasurer for the cost of making out
the tax bill; and any constable who shall make any false
return under the provisions of this section shall be liable to
indictment therefor, and upon conviction he shall pay a fine
of fifty dollars, one-half thereof to go to the informer.

88. If the taxes levied shall not be paid on or before the
first day of June in the year succeeding that on which they
were levied, the Treasurer shall, within six months from the
said first day of June, proceed to enforce payment of the
same by a levy upon the real or personal property of the party
neglecting to pay; provided, the notice prescribed in the pre-
ceding section shall have been given; if the taxes be due and
owing upon real property, or upon real and personal property
the Treasurer is authorized to levy upon real or personal
property to enforce payment of the same, but no levy upon
real estate shall be deemed valid unless made upon the
premises and appraised upon view; and no levy upon per-
sonal property shall be deemed valid unless some portion of
it be taken into possession; and whenever real estate is sus-
ceptible 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
a part of the costs in such proceedings such compensation
for his services as he may consider just, not exceeding the
sum of five dollars. Whenever any levy may be 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 be con-
spicuously posted on the premises, together with a notice