ALBERT C. RITCHIE, GOVERNOR. 789

notice thereof by advertisements, inserted once a week for
three successive weeks in a newspaper published in said
county, and for the collectors of their respective districts to
prepare the bills of each taxpayer in his collection district,
and on application he shall forward the bill by mail or de-
liver the same to the person or corporation to whom the
property included in such bill is assessed.

43-B. It shall be the duty of said collectors to enforce
the payment of all taxes remaining unpaid on the first day
of January in the year following the levy thereof, at any
time after said first day of January succeeding the levy; and
they shall proceed to seize, levy upon and sell the property
of such delinquent or so much thereof as may be necessary to
pay all said taxes, both State and county, with interest and
costs thereon, according to the provisions of the Code of Public
General Laws of Maryland relating to sales of property for
taxes by tax collectors except that the provisions for notice
and service as provided by Section 58 of Article 81 of the
Annotated Code of Maryland shall not be complied with and
in lieu of the provisions of said section the procedure as set
forth in the next succeeding section, to wit, Section 43-BB
shall be complied with.

43-BB. To enforce payment of all State and county taxes,
the tax collectors of the several collection districts of Allegany
County, Maryland, immediately after the first day of Jan-
uary, succeeding each levy, shall make out bills of all State
and county taxes which have not been paid, in duplicate form,
and each tax bill so made out shall have a statement showing
the aggregate amount of property of every description with
which the person is assessed, with the amount of taxes due
thereon with a notice annexed thereto, that unless the taxes,
with interest and. accrued cost so due thereon are paid within
sixty days thereafter, he will proceed to collect the same by
way of distress or execution to be levied on said real or per-
sonal property, provided in cases where said assessment is
against personal property only the collector in his discretion
may limit said notice to five days.

After the collectors of the several collection districts of
Allegany County have made duplicate bills as provided for
in the aforegoing sections, the same shall be placed in the
hands of the several constables of the districts wherein the
property assessed is located, or the owners reside. Said