ALBERT C. RITCHIE, GOVERNOR. 1191

which the taxes were levied make out all tax bills which have
not been paid in duplicate form, and place the same in the
hands of the several constables or deputy sheriff of the district
wherein the property assessed is located, or the owners reside,
to be delivered 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 Monday of April 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 interests 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 the
said constables or deputy sheriffs on or before the first Monday
in March after the date thereof, 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 con-
spicuously posted on the property assessed, within 30 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 30 days after making such serv-
ice. The constable or deputy sheriff shall be paid a fee of
twenty cents for each tax bill and notice served by him, pay-
able 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 provisions of this section shall be
liable to indictment therefor, and upon conviction lie shall pay
a fine of fifty dollars, one-half thereof to go to the informer.
Such notice so served or to be served by a constable or deputy
sheriff as above provided for, shall in no way be considered
necessary or a pre-requisite for the validity of any tax sale
made by the Treasurer. After proceedings to enforce the pay-
ment of taxes have been begun by the publication of the notice
aforesaid, any delinquent taxpayer may stop said publication
or any other of the proceedings as to him by payment of all
taxes due and in arrears on said property and all costs, com-
missions and charges imposed by law. A levy on real estate for
taxes in arrears for any one year shall be construed to include
taxes in arrears on the same real estate for all prior years.