1240

LAWS OF MARYLAND.

have escaped, or which may have been omitted in the regular

course of valuation, but such property shall be valued and as-

sessed, and the owners or owners thereof charged with all

back and current taxes justly due thereon, whenever the same

may be discovered and placed upon the assessment books ; pro-

vided, that no property shall be taxed for more than two years

of back taxes.

152. Sub-Section 11 And all taxes assessed and levied on

Taxes levied
on real pro-

any real property shall be a lien on the same; and

perty to be &
lien on same.

any taxes assessed and levied on any personal property shall

be a lien on the same ; provided, however, that the said collector

may seize and take and sell any property of the owner for

the purpose of enforcing the payment of such taxes due and

owing.

When taxes

152. Sub-Section 12. All taxes shall become due and pay-

become due

able on the first day of Janaury next succeeding the levy, and

draw interest from January 1, and in addition to the power

hereinbefore granted to the collector of taxes to enforce the

payment, the Mayor and Council may enforce payment thereof

by suit when the same shall fall due ; and provided, that before

the collector shall proceed to enforce by distress, that is to say,

by advertising and sale, he shall give the taxpayer twenty days'

notice of his intention to do so, which may be done either by

mail or by notice stuck up on the premises or delivered in per-

son by one of the policemen, at the option of the collector, un-

less the Council shall order in what manner the notice shall be

given; and provided, further, that the collector shall have the

same power to enforce payment of all unpaid taxes after the ex-

piration of his term of office that he had during his term, and

he shall keep a copy of said notice, with a memorandum on the

said copy, of the date of mailing or delivery, as the case may

be, the same which shall be prima facie evidence of said mail-

ing or delivery.

154. The Council shall levy on the first day of October of

Sum sufficient
to be levied to

each year on the assessable property a sum sufficient for all

meet current
expenses of

general purposes or current expenses for the good government

city.

of the said city; provided, such taxes shall not exceed forty

cents on every one hundred dollars' worth of property, and

such further sum as may be authorized by law from time to

time, for special improvements and the payment of debts, not

provided for in the general levy; but all levies made for any

purpose other than for general expenses shall not be used or

appropriated to any purpose other than for which they or it

is levied, and separate accounts shall be kept by the treasurer