DORCHESTER COUNTY. 803

ments, with notice appended, was served on and delivered in
person 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
premises 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 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 corporations located in
said county, or that the statement or notice was left at the
principal office of the corporation, 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 re-
tained according to the facts of the case, and in case the prop-
erty is sold under such statement the statement retained as
aforesaid shall be returned with the report of sale, and when
authenticated as aforesaid it shall have the same force and
effect as a summons at law or a subpoena in equity duly re-
turned. The said statement, with the notice appended, may
be served and delivered anywhere if actually served and deliv-
ered 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 dece-
dent's heirs, devisees and personal representatives, with or
without their names.

118B. Whenever such collector 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 collector of State and county taxes, Election
District No. ———— of Dorchester County, to compel the pay-
ment of taxes due and in arrear and charged to ————, under
the levy for the year ————. It shall not be necessary for him
to go upon the land to seize and take in execution such prop-
erty, but the making of said schedule when signed by him shall
constitute a seizure, and so when he is about to make sale of
personal property he shall make a schedule suited to the case,
and such schedule shall be a seizure of said personal property.
But the said collector may seize and take in execution not only
the personal property assessed to the taxpayer, but he may