8 LAWS OF MARYLAND. [CH. 2

the same be not paid on or before the first day of February
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 pf such bill for taxes. The bills so made out shall
be placed in the hands of the said constables or. deputy sheriffs
on or before the first Monday in December after the date there-
of, and one copy of each bill shall be delivered to the person
or corporation against whom it is made out, or in the event of
failure to find, such a person in the district, shall be left with
the agent of such person, or conspicuously posted on the prop-
erty assessed, within thirty days after the receipt of the same;
and the constable or deputy sheriff receiving such tax bills
shall endorse upon one copy of the bill the time and manner
of service made, and return, the same to the Treasurer within
thirty days after making such service. The constable or dep-
uty sheriff shall be paid a fee of twenty cents for each tax
bill and notice served by him, payable by the Treasurer out
of the additional charge of twenty-five cents when collected;
and the remaining five cents shall be retained by the Treasurer
for the cost of making out the tax bill; and any constable or
deputy sheriff who shall make any false return under the pro-
visions of this section shall be liable to indictment therefore,
and upon conviction he shall pay a fine of fifty dollars, one-
half thereof to go to the informer.

SECTION 148. If the taxes levied shall not be paid on or
before the first day of February in the year succeeding that on
which they were levied; the Treasurer shall, within six months
from the said first day of February, proceed to enforce pay-
ment of the same by a levy upon the real or personal property
of the party neglecting to pay; provided, the notice prescribed,
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 Treasurer is authorized to levy upon real or per-
sonal property to enforce payment of the same, but no levy
upon real estate shall be deemed valid unless made upon the
premises and appraised upon view; and no levy upon personal
property shall be deemed valid unless some portion of it be
taken into possession; and whenever real estate is susceptible
of division so that a part thereof will sell for enough to pay