158

LAWS OF MARYLAND.

their face, with accrued interest to the date of payment, and
shall be in full of the imposition of the cost of such work as
to the lot paid upon. The fact of such payment and the lot
involved shall be entered upon the town records. But if
payment shall not be made until after there shall have been
certified to the County Commissioners of Anne Arundel
County, an assessment of any part of the amount apportioned
to said lot as its due share of the amount to be charged against
said lot for that year, as its due share of the cost of said work
to be raised that year, which certification shall also include
5 per cent, upon the amount of such assessment as a penalty,
the lot-owner shall pay the amount of all costs which shall
have accrued under such certification to the proper officer of
said county, who shall give a receipt therefor, and be paid
twenty-five cents as his fee for such receipt; upon producing;
such receipt and paying the town treasurer the apportion-
ment and interest, said lot shall be fully released. The town
treasurer shall give his receipt in duplicate, stating that it is
in full of the apportionment, and upon presentation of such
receipt and delivery of one to the County Clerk, said County
Clerk shall cause to be stricken from the list so certified to
the County Commissioners by the Commissioners of Arundel-
on-the-Bay, the lots so paid upon, and all proceedings to col-
lect such assessment shall be dropped.

Assessment
and collectiot
of taxes.

Sec. 32. For the convenient and orderly assessment and
collection of all taxes upon persons and property within said
'town, and the settlement with the town authorities for what-
ever they may be entitled to, the boundary limits of said town,
as fixed by Section two, of the Act, to which this Act is an
amendment, shall constitute an assessment district for the
purpose of keeping the necessary records of assessment and
collection of all taxes, as a sub-district of Election Precinct
No. 2 of said county. All taxes shall be assessed, extended
and collected as to person and property in accordance with
existing law; but the record of assessment and taxes to be
collected and the alphabetical list of persons required by law
to be kept shall, as to person and property in said town, be
entered on the proper books of the county compactly together,
precisely as though said town constituted an assessment dis-
trict for all purposes under existing law. Upon this record,
so kept in form, shall be collected all taxes in said town, so
that easy ascertainment may always be made by the County
Treasurer of taxes collected and in his hands, to which the
said town shall be entitled. As soon as practicable, after the
taking effect of this Act, the Commissioners of Arundel-on-