802 LAWS OF MARYLAND.

State and county taxes in Dorchester County and of such other
accounts connected with the office of the County Commission-
ers as the said County Commissioners may direct and he shall
report in writing to the County Commissioners the result of
his examination.

118A. At any time after the taxes under the levy made in
the year 1910, or under the levy of any subsequent year, be-
come due and in arrear and remain unpaid the collectors in
the several election districts may take proceedings as herein-
after mentioned for the sale of the real or personal estate, or
of both, with which any person, persons or body corporate shall
be assessed. Whenever a collector shall find 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 personal, with
which such person, persons or body corporate are assessed, and
also the amount of taxes due thereon. To each of said state
ments shall be appended a notice that unless the taxes so due
and in arrear are paid within one month after the service and
delivery of the same the said collector will proceed to collect
such taxes by distress or execution to be levied on said prop-
erty; 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 no
tice appended, shall be served on and delivered by the said col-
lector or by the sheriff of said county or by one of the sheriff's
deputies, and such service and delivery may be made by deliv-
ering 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 de
livery may be made by having one of said statements with the
notice appended 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 for which the taxes are due. The sec-
ond 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 Commis
sioners. And it shall be retained in the office of the Commis-
sioners until the taxes shall have been paid or until it is filed
with the report of sale. If the said collector make the service
and delivery, such collector shall endorse on the back of said
statement a memorandum or return that one, of said state