790 LAWS OF MARYLAND. [CH. 433

constables shall within ten days after receipt of the same
leave a copy of each bill with the party by whom the taxes
are to be paid, or with one of them, if more than one, or at
his or their usual place of abode, or at the usual place
of abode of one of them, if said parties or any of them reside
in said collection district for which the taxes are delinquent,
or if none of the said parties live in the said collection dis-
trict, set up the same on the land or premises where the
land or real estate is to be distrained or sold, or deliver to
any person in possession thereof; and the constables receiving
such tax bills shall endorse upon one copy thereof, the time
and manner of service made, and shall return the same to
the collector within five days after making such service; the
said three tax collectors or their deputies are also authorized
to serve such tax bills, and notices in conformity with the
aforegoing provisions of law, in their respective collection
districts as hereinbefore provided.

The said constables or their deputies shall be paid a fee of
50c for each tax bill and notice so served and returned by them
respectively, which sum shall be paid by the County Commis-
sioners and added by the collectors to the principal sum of such
state and county taxes, interest and costs as aforesaid and col-
lected as hereinbefore provided.

The constables of Allegany County designated to serve the
notices hereinbefore set forth shall have no authority to collect
such tax bills nor any part thereof, and any constable who
shall do so or shall make any false returns under the pro-
visions of this section, shall be liable to indictment therefor,
and upon conviction he shall pay a fine of fifty ($50. 00) dol-
lars for each offense, one-half to go to the informer and the
other half to the Treasurer of Allegany County, to be placed
to the credit of the Contingent Fund. On or before the first
day of April after the said first day of January, each of said
collectors shall file with the Clerk to the County Commission-
ers a list of all delinquent taxpayers against whom said notice
has been issued as herein provided. At the same time each of
said collectors shall file with said Clerk to the County Com-
missioners a statement of all expenditures made by him in the
collection of taxes, showing to whom and for what purpose said
expenditures have been made; said statement shall be under
oath, and any false statement shall be perjury and prosecuted
as such.