430 LAWS OF MARYLAND [CH. 95

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 district,
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 per-
son 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 afore-
going provisions of law, in their respective collection dis-
tricts 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
Commissioners and added by the collectors to the principal
sum of such State and county taxes, interest and costs as
aforesaid and collected as hereinbefore provided.

The constables of Allegany County designated to serve the
notices hereinbefore set forth shall have no authority to col-
lect such tax bills nor any part thereof, and any constable
who shall do so or shall make any false returns under the
provisions of this section, shall be liable to indictment there-
for, and upon conviction he shall pay a fine of Fifty ($50.00)
Dollars 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.] hereinabove,
they shall, at their option, serve said duplicate bill and notice
on the taxpayer or mail a notice to the taxpayer by registered
mail to the address as shown on the tax records of said col-
lectors; if the taxpayer cannot be located or if the registered
letter is returned by the postal authorities, the collector shall
set up the bill and notice on the land or premises where the
real or personal property is to be distrained or sold. On or
before the first day of April after the said first day of Jan-
uary, each of said collectors shall file with the Clerk to the
County Commissioners 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 Commissioners a statement of all ex-
penditures 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.