216
force provi-
sions of.
May cause
assessment to (
be made.
Levy a tax.
Bailiff to
collect taxes.
Tenant may
deduct taxes:
paid from
rent.
May assess
and levy tax
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LAWS OF MARYLAND.
- other person, all such powers and authority as may
be necessary to execute and carry into effect the pro-
visions of the last preceding section.
SEC. 16. And belt enacted, That the commissioners
:> of the said town may cause an assessment to be made
from time to time, from the books of the County
Commissioners, by some person by them appointed,
of the property, real and personal within the town;
and may, whenever they may deem it necessary for
airy purpose connected with the government, regu-
lations and improvements of the town, levy upon the
property assessed such tax not exceeding in any one
year fifty cents in the hundred dollars, as they may
deem necessary, but no assessment for town pur-
posses shall be higher than the county assessment of
the same for county purposes.
SEC. 17. And be it enacted, That whenever the said
commissioners shall levy a tax on the property in
said town, they shall make out an alphabetical list
of the persons chargeable therewith, with the sums
payable by each annexed, and shall also annex
thereto a warrant to the bailiff to collect the said
tax; and the bailiff, within ten days after receiving
such warrant and list, shall deliver to each person
therein named, or leave at the usual abode of such
person an account of the taxes payable by him, and
unless the said taxes are paid within twenty days
after such shall have been rendered, the bailiff may
proceed to collect the same by distress and sale of
the goods and chattels of the delinquent, or by war-
rant before a Justice of the Peace, as small debts are
now collected; and the bailiff' shall, within two
months after the receipt of said warrant and list, ac-
count for and pay the sums collected to the com-
missioners under a penalty of fifty dollars.
SEC. 18. And he it enacted, That the tenant or oc-
cupant of any house, or parcel of land in said town,
shall be chargeable with the laves thereon, and may
collect the same from the owner, or deduct the same
from the rent due or to become due.
SEC. 19. And be it enacted. That the said commis-
sioners may assess and levy a tax not exceeding two
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