876 LAWS OF MARYLAND. [Ch. 604]

before entering upon the duties of his office he shall give bond
to the State of Maryland with two good and sufficient sureties
to be approved by the said commissioners in such penalty as
the said commissioners shall prescribe conditioned for the faith-
ful discharge of the duties of the office of treasurer to the said
corporation of Denton, and that he will well and faithfully
receive, account for and disburse all monies placed in his hands
or received by him for the use of said corporation, and shall
well and truly pay over to his successor in office or to the
order of said commissioners, signed by their clerk and counter-
signed by their president all said monies and shall perform
all other duties of his office according to law and the ordinances
of said commissioners; he shall keep full and correct accounts
of all monies received by him with the sources from which the
same were received and the dates of such receipts and of the
disbursements made by him with the dates of such disburse-
ments, and the persons to whom and on what account the same
were made.

91. The taxes to be levied on the property so made liable
to be valued and assessed shall be liens on the real .estate of
the person so indebted from the day on which the tax lists
shall be delivered to the said treasurer or person appointed and
authorized to receive and collect the same; but no sale of real
estate shall be made until after the personal estate of said
taxpayer, within the limits of said town, shall have been first
taken and sold for the payment thereof.

93. As soon after the expiration of the time for hearing
appeals as is practicable they shall proceed to ascertain the
amount necessary to be levied for the use of the said corpora-
tion and the rate of taxation; and shall cause to be made and
delivered to the treasurer a book containing an alphabetical list
of the taxpayers in said town, together with the aggregate assess-
ment of each and the rate of taxation and the amount of taxes
due and owing from each taxpayer under said levy and assess-
ment.

94. That immediately upon the receipt by him of the book
specified in the preceding section, the treasurer shall proceed
to collect all taxes levied by the said commissioners; and if any
person shall neglect or refuse to pay said taxes on demand
then the treasurer shall furnish to such person an account
showing the aggregate of his tax, or if he be absent, deliver
the same at the place of his last residence, and unless the same
be paid to the treasurer within thirty days after such "account
shall be delivered the treasurer may seize and sell the property
assessed or any other of the goods and chattels, lands and tene-