770 LAWS OF MARYLAND. [Ch. 545]

and upon the qualification of his successor any balance in his
hands shall be by him paid over to such successor.

SEC. 27. The treasurer of said town shall be collector of
taxes for the town with power and authority to receive and
collect all taxes levied annually by the Mayor and Common
Council of the town by distress or levy and sale upon real or
personal property of the delinquent.

SEC. 28. And the said treasurer shall receive as a full
compensation for the discharge of his duty a sum not to exceed
five per centum of his collections in any one year.

SEC. 29. The Mayor and the Common Council shall have
the power to levy and collect taxes in the town, not exceeding
for general purposes in any one year twenty-five cents ($.25)
on each one hundred dollars of assessable property, the levy
shall be made on or before the first day of November of each
year and all taxes so levied shall be a lien on any and all
property of the person against whom it may be levied.

SEC. 30. There shall be elected annually by the Mayor
and Common Council one person as clerk of said town, whose
duties and compensation shall be prescribed and regulated by
the Mayor and Common Council, to hold office from the first
day of June for one year, and the said clerk within thirty
days after the completion of the assessment and the fixing of
the rate of tax is to deliver to the treasurer as fair a copy,
and the said treasurer shall collect the same as hereinafter
provided, and the bond of the said treasurer shall be liable
for all sums of money that shall appear to be due on account
of taxes as aforesaid, until the same shall have been accounted
for and paid over according to law, provided that the said
Mayor and Common Council may deduct from the said sum
all amounts that shall appear to them as uncollectible, and
said treasurer shall be entitled to such commission, on the
amount of taxes and other moneys received or collected by
him, as the Mayor and Common Council may think proper,
not exceeding five per centum, and the taxes so levied shall be
due as soon as levied and shall be in arrears on the first day
of February succeeding their levy; and shall bear interest at
six per cent, therefrom, and it shall be the duty of the Mayor
and Common Council to direct and order the treasurer to
enforce the payment of all taxes, except such as shall be uncol-
lectible, within one year of their levy.

SEC. 31. The treasurer immediately upon receiving the

assessment and rate of taxes shall give notice posted in not less

than three public places in the town and by two weekly inser-