260

LAWS OF MARYLAND.

if any person shall feel aggrieved at the valuation and assess-
ment of his property by the said assessors, he may at any
time within two weeks from the return of said assessment
appeal from such valuation 'to the Board of Commissioners,
who, on good cause shown, may make any alteration in said
assessment which they may think proper and right; and all
persons interested may inspect, free of charge, the books of
assessment. The Board of Commissioners shall in each and
every year, at least two weeks before making the levy, add
and include in the assessment all taxable property omitted by
the assessors, all property acquired since the assessment and im-
provements made since, and they shall give at least two weeks'
written notice, posted in three public places of the town, of
the time of making their levy, and shall hear all complaints
made seven days before the levy of any such addition to the
assessment of property omitted, acquired or improved.

Collection
of taxes.

37. The Commissioners may levy on or before the second
Monday of October annually on the assessable property of the
town a sum sufficient for all general purposes, such taxes not
to exceed twenty-five cents on the one hundred dollars' worth
of property. Such taxes, when levied, shall be a preferred
lien upon the property assessed, and shall be due and demand-
able on the first day of January, in each year, after being levied
for the collection of taxes so levied; the Commissioners shall
appoint a collector, who may be the bailiff of said town, at the
time the annual levy is made. The collector, within ten days
after his appointment, shall give bond to the State of Maryland
in double the amount of taxes to be collected, and conditioned
for the faithful performance of the trusts reposed in him as
collector, with sureties to be approved by the Commissioners,
and on failure to give bond within the time specified, the
Commissioners shall appoint another person as collector.
Should the collector fail to collect and turn over the taxes so
levied and placed in his hands for collection on or before the
first day of July after the levy of such taxes, the Commissioners
may order suit upon such collector's bond, within thirty days
after any taxes are due and demandable, the collector shall

Delinquent
taxes.

give written or printed notice to such delinquent, or his, her
or their agent, and if no agent, or absent by notice in writing,
as provided, put upon the property of said delinquent, and that
his, her or their taxes are due and in arrears, and unless paid
within two months after the service of such notice, he will pro-
ceed to collect such taxes in arrears with interest and costs. If
after the expiration of the time given in said notice the taxes
so levied and in arrears are not paid, the collector shall levy