1900

LAWS OF MARYLAND

Ch. 458

(2)  Left with the agent of that taxpayer in the
event of the failure to find that person or taxpayer!,];

(3)  Posted conspicuously on the property
assessed. This shall be done within 30 days after receipt
and the constables receiving the tax bills shall endorse
upon one copy the time and manner of service made, which
endorsement shall be prima facie evidence of its
correctness, and shall return it to the treasurer within 20
days after making the service. Constables shall receive a
fee of 20 cents for each notice served by them, payable by
the treasurer out of the additional charge of 25 cents as
provided in this section and the remaining [five] 5 cents,
when collected, shall be retained by the treasurer for costs
of making out the tax bills.

(d) The constable shall have no authority to collect
the tax bill or any portion of it, and any constable who
does so or who makes any false return under the provisions
of this section, or refuses or neglects to perform his duty
as provided in this subtitle shall be liable to indictment,
and upon conviction shall pay a fine of $50.

(E) THE TREASURER SHALL ENFORCE THE PAYMENT OF ALL
UNPAID TAXES REMAINING UNPAID ON THE FIRST DAY OF JUNE IN
EACH YEAR SUCCEEDING THAT IN WHICH THEY WERE LEVIED BY
LEVY UPON AND SALE OF THE REAL OR PERSONAL PROPERTY OF THE
PERSON OR BODY CORPORATE NEGLECTING TO PAY THEM, IF THE
UNREQUIRED NOTICE WAS GIVEN BY THE CONSTABLES IN ACCORDANCE
WITH ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND.

[(e)] (F) The treasurer shall pay over according to
law or to the order of the County Commissioners ... all county
taxes and all moneys due the county and collected by him.
He shall pay over also to the Treasurer of the State
according to law all the State taxes levied in the county
and collected by him, and he shall be allowed until December
31 of the year next succeeding the levy to complete his
collection and to make his final settlement with the County
Commissioners and with the Treasurer of Maryland,
respectively. He shall have until that time to complete his
collections and make his final settlement whether his term
of office has expired or not. ALL claims for erroneous,
insolvent or uncollectible tax bills for which he claims a
credit shall be presented before or at the time specified
for the final settlement, and in no case shall the
Commissioners allow credit for them after the term specified
for final settlement. At the expiration of the time for
final settlement his bond or bonds shall be liable for the
unaccounted balance in his hands, and the County
Commissioners shall enter suit upon the county bond of the
treasurer for all county taxes remaining uncollected.

158.

(c) Any person whose application for a license has
been rejected by the board may of right appeal to a Board of