836
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^
Amend
assessment
list.
Ascertain the
amount
necessary.
Rate of
taxation.
Bailiff shall
proceed to
collect taxes.
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LAWS OF MARYLAND.
sors, he, she or they may, at any time within two
weeks from the return of said assessment, appeal
from such valuation to the commissioners, who, upon
good cause being shown, may make any alteration
in said assessment which they may think proper and
right.
SEC. 18. And he it enacted, That the said commis-
sioners shall have power, during the years when no
general assessment is made, to amend the assessment
list by adding thereto any personal property that may
have been brought within the limits of said town, or
that may have been acquired since the previous as-
sessment, and any improvements or buildings that
may have added to the value of any real estate, and
that the property of any person, the assessed value
of which does not exceed two hundred dollars, be
exempt from taxation.
SEC. 19. And he it enacted. That said commissioners
shall, as soon after the expiration of the time for
hearing appeals as practicable, and before the first
day of October in each year, proceed to ascertain the
amount necessary to be levied for the use of said
corporation, and the rate of taxation, which shall not
exceed twenty cents in the hundred dollars, and shall
cause to be made and delivered to the bailiff a book
containing an alphabetical list of tax-payers in said
town, together with the aggregate assessment of
each, and the rate of taxation and the amount of
taxes due and owing from each tax-payer under said
levy and assessment.
SEC. 20. And he it enacted. That immediately upon
the receipt by him of the book specified in the pre-
ceding section, the bailiff" shall proceed to collect all
taxes levied by the said commissioners, and shall
pay over the same as required and directed by them;
and if any person shall neglect or refuse to pay said
taxes, the bailiff' shall proceed to collect the same by
distress or execution as small debts are collected, and
in order to enforce the payment of said taxes, the
duties and powers imposed and conferred on the
collectors of county taxes by the eighty-first article
of the Code of Public, General Laws of the State, and
and its several supplements and amendments, are
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