754 LAWS OF MARYLAND.

114. On some day, between the fifteenth day of August and
the fifteenth day of November in the year wherein the levy is
made, and on some day between the first day of January and
the first day of April, in every year, the treasurer and collector,
in person or by one of his assistants or deputies, shall attend
in each election district of said county, for the purpose of col-
lecting taxes, assessed against the property, located in said
district or against residents thereof. Ten days' previous notice
of the date on which and the place where the said official or his
assistant or deputy will attend shall be given by two or more
handbills, conspicuously posted in such district, and by an
advertisement inserted in two newspapers published in said
county. Provided, that no such notice need be given in re-
spect to Cambridge election district.

115. At any time after the taxes, under any levy, becomes due
and in arrear and remain unpaid, the said official may take pro-
ceedings, as hereinafter mentioned, for the sale of the real,
personal property, with which any person, persons or body cor-
porate shall be assessed. Whenever said official shall deem it
necessary to proceed by way of distress or execution to collect
the State, county or any other taxes, he shall make out or
cause to be made out, two similar statements, which he shall
sign, showing the aggregate amount of property, real and per-
sonal, with which such person, persons or body corporate are
assessed, and also the amount of taxes due thereon. To each
of said statements shall be appended a notice that unless the
taxes so due and in arrears are paid within one month after
the service and delivery of the same, the said official will pro-
ceed to collect such taxes by distress or execution, to be levied
on said property; provided, however, that such notice shall not
be invalid or open to objection, if it simply states that he will
proceed to collect the same. One of the said statements, with
the said notice appended, shall be served on and delivered by
said official, or by one of his deputies or assistants, or by the
sheriff of said county, or by one of the sheriff's deputies, and
such service and delivery may be made by delivering one of
said statements, with the notice appended, unto the party or
parties by whom the taxes are to be paid, or to one of them, if
there be more than one, and such service and delivery may be
made by leaving one of said statements, with the notice ap-
pended, at the usual place of residence or abode in said county,
of the party or parties by whom the said taxes are to be paid
or of one of them, if there be more than one, or in case such
party or parties do not reside in said county, the said service
and delivery may be made by posting or setting up one of said
statements, with the notice appended, on the land or premises