Theodore R. McKeldin, Governor                   1557

the said collector liable to indictment and conviction and punishment
for a misdemeanor; and at the end of the time allowed for collection
as aforesaid by said collector, he shall make to the County Commis-
sioners a full and complete return, under oath, of the State and County
taxes collected by him, of the whole amount of taxes placed in his
hands for collection from the State and County since his appointment,
and also an alphabetical list of all delinquent taxpayers in each elec-
tion district and the sum due by each which list the County Com-
missioners are authorized to have printed in at least one newspaper
published in said county; and on failure to pay over to the County
Treasurer and to the Treasurer of the State all taxes collected by
him, his bond shall be liable for the same, and the County Commis-
sioners and the State of Maryland may cause suit to be brought for
the County and State's taxes, respectively, so in arrear of ARREARS,
ON the bond given, as hereinbefore required.

Upon the expiration of his term of office, the said tax collector
shall turn over to the County Commissioners all records belonging to
his office and shall be excused of FROM further liability in respect to
the collection of outstanding accounts which were assigned to him for
collection during his term of office, provided that such outstanding
accounts are in good standing and carry the same right of action at
law for collection in the hands of his immediate successor in office
as they bore when assigned to him for collection.

101. (a) To enforce payment of all State and County taxes, the
tax collector 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 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 personal property, provided in cases where
said assessment is against personal property only the collector in his
discretion may limit said notice to five days.

(b) After the collector shall have made duplicate bills as provided
for hereinabove, he shall, at his option, serve said duplicate bill and
notice on the taxpayer or mail a notice to the taxpayer to the address
as shown on the tax records of said collectors; if the taxpayer cannot
be located or if the 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. The
said collector shall be paid a fee of 50¢ for each duplicate bill and
notice so served and returned by him, which sum shall be added by
the collector to the principal sum of such state and county taxes,
interest and costs, and shall be collected and remitted as herein-
before provided. On or before the first day of April after the said
first day of January, said collector 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 said collector shall file with said Clerk to the County Commis-
sioners a statement of all expenditures made by him in the collec-
tion of taxes, showing to whom and for what purpose said expendi-