256
Tax dogs
Bate
Appoint a
Treasurer.
Proviso
Keep account
of receipts
and disburse-
ments
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LAWS OF MARYLAND.
and equitably made, and from time to time, in such
manner as they shall provide by an ordinance there-
for.
SEC. 11. And be it enacted. That the Mayor and
Common Council shall provide for levying and col-
lecting an annual tax on dogs and bitches, not less
than fifty cents nor more than one dollar for every
dog, and not less than two dollars nor more than five
dollars for every hitch belonging to or kept by any
of the inhabitants of the said town therein, to be
paid by the owner or owners or keeper thereof, as
other town taxes are, and may authorize and compel
the bailiff or constable to kill any dog or bitch found
running at large within said town whose owner can-
not be ascertained, or, being known, who shall neglect
or refuse to pay the taxes imposed under or by this
section.
SEC. 12. And be it enacted, That the Mayor and
Common Council shall annually appoint a Treasurer,
being one of said councilmen or otherwise, and who
shall have power to collect said taxes, and to distrain
therefor, if the same are not paid, by the authority
of the Mayor and Common Council, in the same
manner that the collector of the county assessment
by authority of the County Commissioners, has to
distrain for county taxes, assessed and unpaid; pro-vided, that the said Treasurer shall not be required to
call personally on the tax-payers to collect said taxes,
but shall give public notice of the time when said
taxes are due and payable, and the place in said town
when they can be paid, and may distrain therefor as
aforesaid, at any time after sixty days thereafter if
not paid, and the said Treasurer shall keep an accu-
rate account of the receipts and disbursements of
the funds of the corporation in a well bound hook,
and shall pay out the same only on the order of the
Mayor, or in his absence, of three of the Councilmen,
and countersigned by the Clerk, and shall annually
report, by a written or printed statement in detail,
TO the Mayor and Common Council, showing the
condition of the finances of the said incorporated
town, giving the several sums received and expended,
and from whom received and for what account, and
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