WM. PRESTdN LANE, JR., GOVERNOR 429

clared valid and effectual to all intents and purposes what-
soever.

SEC. 3. And be it further enacted, That Sections 121 and
122 of Article 1 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Allegany County," sub-title
"County Tax Collectors" be and they are hereby repealed and
re-enacted, with amendments, to read as follows:

121. 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 122 shall
be complied with].

122. (a) 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 January, succeeding each levy, shall make out bills of all
State and county taxes which have not been paid, in dupli-
cate form, and each tax bill so made out shall have a state-
ment 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 there-
on 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 personal property, provided in cases where
said assessment is against personal property only the collec-
tor in his discretion may limit said notice to five days.

(b) 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 con-
stables 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