636                              Laws of Maryland                      [Ch. 319

83.

It shall be the duty of the County Commissioners as soon as the
annual levy shall have been made to give public notice thereof by
advertisements, inserted once a week for three successive weeks in a
newspaper published in said county, and for the [Tax Collector]
treasurer to prepare the bills of each taxpayer, and on application he
shall forward the bill by mail or deliver the same to the person or
corporation to whom the property included in such bill is assessed.

84.

It shall be the duty of the [tax collector] treasurer to enforce the
payment of all taxes remaining unpaid on the first day of July in the
year following the levy thereof, at any time after the said first day
of July 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.

86.

(a)    To enforce payment of all State and County taxes, the [tax
collector] treasurer of Allegany County, immediately after the first
day of July, 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] treasurer in his dis-
cretion may limit said notice to five days.

(b)    After the [collector] treasurer shall have made duplicate bills
as provided for hereinabove, he shall, at his option, serve said dupli-
cate bill and notice on the tax records of said collectors THE TREAS-
URER; if the taxpayer cannot be located or if the letter is returned by
the postal authorities, the [collector] treasurer 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] treasurer 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] treasurer to the
principal sum of such state and county taxes, interest and cost, and
shall be collected and remitted as hereinbefore provided. On or before
the first day of October after the said first day of July, [said collector]
the treasurer 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] the
treasurer shall file with said Clerk to the County Commissioners a
statement of all expenditures 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.