1526 LAWS OF MARYLAND. [Ch. 790]

posted up two weeks before the date thereof in at least five
conspicuous places in the town, (c) After all appeal and com-
plaints, if any, have been heard and determined, the council,
by an ordinance to be passed not later than the first day of
July following the ordering of the assessment or revision, shall
adopt such assessment or revised assessment as the assessment
for the ensuing year, (d) The assessment or revised assess-
ment shall derive all its validity from the ordinance of the
council adopting the same without regard to any defects or
irregularities in the proceedings of the persons originally mak-
ing the assessment or revision.

1896, ch. 310, sec. 17 (a).

586. All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or incumbrances
whatsoever upon all personal and real property of such person or
corporation, (b) Taxes may be collected by distraint, or by
suit at law or in equity, or by sale of real property, in the
manner hereinafter prescribed; but no distraint or attempt to
distrain, or otherwise to collect from personalty, shall be a pre-
requisite to a valid sale of real property according to the meth-
ods provided in the subsequent' provisions of this charter, (c)
Taxes and assessments shall be paid to the treasurer of the
town. The actual incumbent of the treasury office is authorized
to collect all taxes and assessments due at the time he assumes
his office, as well as those falling due during his term of office;
and no treasurer shall be authorized to make any collection
whatever after the end of his term. (d) The ordinance levying
the taxes shall of itself constitute the treasurer's authority for
proceedings to collect the same, and no other warrant or evi-
dence of authority shall be required, (e) It shall not be neces-
sary to make any demand for taxes or to render to the parties
chargeable therewith any tax bills; but it shall be the duty of
each person chargeable with taxes to attend at the office of the
treasurer and pay the same some time between the first day
of July and the first day of November, in each year.
1900, ch. 117, sec. 18.

587. On or before the last day of June in each year the
Council shall, by ordinance, levy the general taxes for the fiscal
year next ensuing, which taxes shall not exceed seventy-five
cents on each one hundred dollars of assessable property. Such
taxes shall be due immediately on the levy thereof, and if the
taxes due from any person or corporation shall not be paid
before the first day of November following, there shall be added
on that day a penalty of one per centum thereof, and a like pen-
alty of one per centum on the first day of each succeeding month