1300                            Laws of Maryland                       [Ch. 788

for constable's] bond shall be liable for all such tax bills placed in
his hands by such Treasurer to the same extent and in the same
manner that it is liable for execution claims issued to him.

94. Whenever it shall be necessary to enforce the payment of
taxes by the sale of personal property, and it shall be found that
personal property of the delinquent liable for said taxes has been
removed from Talbot County to some other county in Maryland,
and there has been no change in the ownership of said personal
property, the said Treasurer shall make out a bill of such taxes in
the usual form with an order at the bottom of said bill directing the
Sheriff [or any Constable] of the county in which such personal
property shall then be located, to levy upon said personal property
of the delinquent, which shall have been removed from Talbot
County, as aforesaid, and is still owned by said delinquent, and to
sell the same to satisfy and pay the taxes so due; and it shall be
the duty of said Sheriff [or Constable] upon receiving such tax
bill and order, to levy upon and to sell said personal property of
such delinquent in the same manner and upon the same notice, and
he shall be entitled to the same fees, as if he were proceeding under
an execution from a Justice of the Peace or Trial Magistrate; and
he shall, immediately after such sale, pay over to the said Treasurer
the amount due on said tax bill, and any surplus which may remain
after the payment of taxes, interest and costs shall be paid by said
Sheriff [or Constable] to such delinquent taxpayer, and the bond
of said Sheriff [or Constable] shall be liable for all such tax bills
placed in his hands by such Treasurer to the same extent and in
the same manner that it is liable for execution claims issued to him.

105. The Treasurer shall issue, whenever requested, [and upon
the payment of a fee of fifty cents,] a certified statement over his
signature of all taxes assessed [since the first day of January, 1902,
that may be due and unpaid at the time of making said certificate,
and any lien upon any certain real estate located in Talbot County,
and of any tax sale affecting said piece of property since that date;]
, unpaid, and not barred by limitations and said certificate shall be
a bar to the collection or recovery from any purchaser of real estate
after the issue of said certificate of any tax or assessment omitted
therefrom and which may be a lien upon the real estate mentioned
therein, but said certificate shall not affect the liability therefor
of the person who owned the real estate at the time such tax was
levied or at any time after such levy, and before the issue of said
certificate; and said Treasurer shall be responsible to said county
for any loss of taxes that may arise from error in said certificate.

110. The County Commissioners shall appoint and furnish the
Treasurer an office in the Court House for the transaction of his
official business, [and the said office shall be open for that purpose
each day of the year, Sundays and legal holidays excepted, from
nine o'clock A. M. until four o'clock P. M.] and shall regulate the
hours said office shall be open for that purpose.

250. Talbot County is divided into five election districts, as first

authorized by Chapter 115 of the Acts of the General Assembly

1798 and confirmed by Chapter 48 of the Acts of 1799, being defined
by the Commission appointed dividing the said county into four

election districts as provided in Chapter 50 of the Acts of the General