390

LAWS OF MARYLAND.

of the amount so charged against him, and the amount of said
bill shall, at the beginning of the second year of the said
term, be placed in his hands and charged to him under his
bond as delinquent taxes, to be collected by him as such; and
it is further provided that the said treasurer shall within one
month after the expiration of his term of office make a full
settlement of all moneys received by him, and upon failure to
do so his bond shall be put in suit.

Duties of.

21. The treasurer of said town shall be collector of taxes
for the town, with the power and authority to receive and
collect all taxes levied annually by the Mayor and Common
Council of the town, by distress or levy and sale upon real or
personal property of the delinquent.

Compensation

22. And the said treasurer shall receive, as a full compen-
sation for the discharge of his duty, a sum not to exceed five
per centum of his collections in any one year.

Power to levy
taxes.

23. The Mayor and Common Council shall have the power
to levy and collect taxes in the town not exceeding for general
purposes in any one year forty (40) cents on each one hundred
dollars of assessable property; the levy shall be made on or
before the thirtieth day of June of each year, and all taxes so
levied shall be a lien on any and all property of the person
against whom it may be levied.

Election of
town clerk.

Duties of.

24. There shall be elected annually in the same manner
and possessing the same qualifications as the Mayor, one
person as clerk of said town, whose duties and compensation
shall be prescribed and regulated by the Mayor and Common
Council, and the said clerk, within sixty days after the com-
pletion of the assessment or the rate of tax, is to deliver tu the
treasurer a fair copy thereof, and the said treasurer shall col-
lect the same as hereinafter provided; and the bond of the said
treasurer shall be liable for all sums of money that shall
appear to be due on account of taxes, as aforesaid, until the
same shall have been accounted for and paid over according
to law; provided, that the said Mayor and Common Council
may deduct from the said sums all amounts that shall appear
to them as uncollectible; and said treasurer shall be entitled
to such commissions on the amount of taxes and other moneys
received or collected by him as the said Mayor and Common
Council may think proper, not exceeding 5 per centum., and
the taxes so levied shall be due and in arrear in the first day
of November succeeding their levy; and it shall be the duty
of the Mayor and Common Council to direct and order the
treasurer to enforce the payment of all taxes, except such as
shall be uncollectible within one year of their levy.