18 ALLEGANY COUNTY. [ART. 1.

36. Any person may appeal from the valuation made by the
said assessor to the mayor and councilmen, and the said.mayor
and councilmen shall meet at the council chamber on the first
Monday in June in each year, and remain in session two days or
longer if necessary, for the purpose of hearing and determining
such appeals, and shall give notice of such meeting in such man-
ner as they shall prescribe; and upon failure so to meet, the said
mayor and councilmen, unless prevented by sickness or unavoid-
able accident, shall each forfeit the sum of five dollars; and they
may at each meeting examine the party appealing, or any other
person, on oath, touching the particulars or value of the pro-
perty assessed, and may abate or increase the assessment as
may seem just.

37. Whenever they shall levy a tax, the mayor and council-
men shall make out an alphabetical list of the persons charge-
able therewith, keeping the property assessed on the eastern
side of Wills' Greek distinct from the property on the western
side of said creek, and shall affix the respective sums to be col-
lected from each person, and annex to the said list a warrant to
the bailiff to collect the same.

38. The bailiff shall, within ten days after the receipt of such
warrant and list, render to each person named therein an account
of his tax, and may, unless the same be paid within thirty days
after the delivery of such account, collect the same by distress
and sale of the goods and chattels of the delinquent.

39. The bailiff shall account for the amount of such assess-
ment with the mayor and councilmen within three months from
the receipt of such warrant and list, and pay the sums collected
under penalty of double the amount thereof.

40. The tax on the real property of non-residents, if there be
no personal property thereon, shall be collected out of the rents
of such property by attachment against the rights and credits
of the owner, and shall be a lien on such real property, bearing
interest until paid.

41. The assessor shall annually assess and value all goods,
merchandise and stock of trade of each person residing or own-
ing such goods in said city, and the same shall be taxed as other
property.