ART. 10.] DORCHESTER COUNTY. 755

for which the taxes are due. The second statement, with the
notice appended, shall be retained by the person or official who
made the service and delivery, until, without delay, it is filed in
the office of the County Commissioners, and it shall be retained
in the office of the commissioners until the taxes shall have been
paid or until it is filed with the report of sale. If the said offi-
cial or one of his assistants or deputies make the service and
delivery, the said official shall endorse on the back of said
statement a memorandum or return that one of said statements,
with the notice appended, was served on and delivered in per-
son to .the party or parties from whom the taxes are due or to
one of them (whose name shall be stated), or that it was left
at his, her or its or their usual place of residence or abode in
said county, or that it was posted or set up on the land or prem-
ises for which the taxes are due. If the taxes are 'payable by a
corporation, the memorandum shall set forth that one of the
statements, with the notice appended, was delivered to some
director or trustee thereof, or to some agent or attorney thereof,
whose name shall be stated, or that such statement, with the
notice appended, was left at some office or place of business in
said county, of the corporation, or that it was posted on some
land of the corporation located in said county or that the state-
ment or notice was left at the principal office of the corpora-
tion, wherever the same shall be located. But if the sheriff
or one of his deputies serves and delivers said statement and
notice, the sheriff shall make a similar memorandum on the
back of the statement to be retained according to the facts of
the case, and in case property is sold, under such statement, the
statement retained as aforesaid shall be returned with the
report of the sale, and when authenticated as aforesaid, it shall
have the same force and effect as a summons at law or a sub-
poena in equity, duly returned. The said statement, with the
notice appended, may be served and delivered anywhere, if
actually served and delivered to the person or persons from
whom the taxes are due. If a person to whom the property is
assessed shall die, the County Commissioners may assess the
same to "The heirs of (insert name of deceased) deceased, and
such assessment shall be good and effective, for all purposes,
against the decedent's heirs, devisees and personal representa-
tives, with or without their names.

115A. Whenever the said official is about to make sale of any
real or personal property he shall make out a schedule thereof
and therein describe the property, so that it can be identified
from the description, and in the said schedule he shall state in
substance that said property has been seized and taken in exe-
cution by him, as "Treasurer and Collector of State and county