500 LAWS OF MARYLAND.
levy or otherwise, or deliver the same to the person or corporate
institution to whom the property included in such bill is as-
sessed. It shall be the duty of the collector during the month
of March succeeding each levy to make out all tax bills which
have not been paid, in duplicate form, and to place the same
in the hands of the several constables of the districts wherein
the property assessed is located or the owners reside, to be de-
livered to the parties owning the 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 such taxes may be owing will be levied
upon and sold to enforce payment thereof, and there shall be
added to the principal sum of such State and county taxes, and
interest thereon, the 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 said con-
stables on or before the first Monday in April after the date
thereof, and one copy of each bill shall be delivered to the per-
son or corporate institution against whom it is made out, or in
the event of failure to find such person or taxpayer in the dis-
trict, such tax bill shall be left with the agent of such person
or institution, or conspicuously posted on the property as-
sessed, within thirty days after the receipt of the same; and
the constables receiving such tax bills shall endorse upon one
copy thereof the time and manner of service made, and shall
return the same to the collector within twenty days after mak-
ing such service. The said constables shall be paid a fee of
twenty cents for each tax bill and notice served by them re-
spectively, payable by the commissioners out of the additional
charge of twenty-five cents aforesaid, and the remaining fivt
cents thereof, when collected, shall be retained by the collector
for costs of making out the tax bills; the constables shall have
no authority to collect such bills, nor any part thereof, and
any constable who shall do or who will make any false returns
under the provision of this section, shall be liable to indict-
ment therefor, and upon conviction he shall pay a fine of fifty
dollars, one-half thereof to go to the informer and the other
half to the county school fund for each such offense.
43B. It shall be the duty of the collectors to enforce the
payment of all taxes remaining unpaid on the first day of
June, in the year succeeding that in which the same shall 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 collectors shall be author-
ized to levy upon either real or personal property to enforce
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