874 LAWS OF MARYLAND. [CH. 293

President of the Board and the Clerk, and authenticated by
the corporate seal.

After the sittings for the correction of tax accounts and the
making of the appropriations and levy for the ensuing fiscal
year, the person to whom property is assessed at the time of
the making of the levy shall be held responsible for the whole
tax charged to him, provided he or she has property of suffi-
cient amount to cover said tax. After the levy has been made,
the taxes must be adjusted between buyer and seller of any
property for that tax year, and any part or class of property
held by the seller shall be held as responsible for the whole tax
bill charged to him, or her, but the Clerk shall locate and hold
the original property so named in the tax record as liable and
responsible for the taxes only in such cases as to where the
property remaining in the name of the person to whom it was
assessed and charged at the time of the making of the levy is
not of sufficient amount to cover the tax bill. In that event,
the Clerk shall proceed to locate and hold such property as
responsible for the tax bills to the amount and value as it is
assessed on the tax records at the time said levy was made.

22. On the first Monday in August in each year, the Clerk
shall have ready what is to be known as the Tax Collection
Book, setting forth in alphabetical form the name of the tax-
payer and the amounts of real and personal property or bonds
or other taxable property assessed to said taxpayer, a brief de-
scription showing the nature and location of said taxable prop-
erty and the amount of taxes due on same in accordance with
the last named levy. The Clerk shall make out a statement
of each amount on the tax records, setting forth the total
amount of property charged to each person, the tax rate and
the amount of taxes due. These statements shall be mailed
between the first and sixteenth days of August next following
the date of the annual levy to the respective taxpayers in an
envelope with the return printed notice on same, and in case
the statement so mailed is not returned it shall be considered
as delivered the same as if it had been delivered in person.
In case any statement is returned to the Clerk, the Clerk shall
make all reasonable effort better to locate the taxpayer and
remail or deliver the statement of the tax account. If, after
exercising due diligence, the Clerk is unable to find the tax-
payer to whom the said statement is addressed, the Clerk shall
post one copy of said statement on the property and a copy
of said statement at two conspicuous places in the town of