CAROLINE COUNTY. 1565

prescribe the manner in which such assessment shall be made and provide
for hearing appeals and adjusting all differences in valuation and disputes
in relation to such assessment; make transfers and abatements and do all
other acts and things necessary for making and completing such assess-
ment ; and may provide for the annual assessment of property not included
in the last general assessment. The last assessment made prior hereto shall
be chargeable, with taxes levied for the use of the corporation until a new
assessment shall be made; and the Commissioners may provide by ordi-
nance for an increase or abatement of any erroneous assessment and for
the encouragement of a new industry they may exempt in whole or in part
the assessment upon any property, machinery or tools belonging to a
manufacturing corporation, individual or individuals for such period of
time as they may determine not exceeding ten years.

1914, ch. 730, sec. 82.

135. The Commissioners may, in the month of June, levy annually,
general taxes on the property in said corporation assessed as aforesaid, not
exceeding fifty cents on every one hundred dollars of the assessed value
thereof, which shall be a lien on all said property, real, personal and
mixed of the taxpayers of said town respectively until paid, and interest
shall be chargeable on such taxes after ninety days from the time when
the same are due and payable, and they shall be due and payable thirty
days from the date of levying same. The said Commissioners may in
their discretion by ordinance, allow a discount not exceeding five per
centum for prompt payment of said taxes.

1914, ch. 730, sec. 83.

136. As soon after the expiration of the time for hearing appeals from
said assessment as is practicable the Commissioners shall proceed to
ascertain the amount to be levied for the use of said corporation 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 assessment of each and the amount of taxes
due and owing from each taxpayer under said levy and assessment.

1914, ch. 730, sec. 84.

137. Immediately upon the receipt by him of the book specified in the
preceding section, and after said taxes are due and payable as herein
provided, the Treasurer shall proceed to collect all taxes levied by said
Commissioners; and if any person shall neglect or refuse to pay said taxes
on demand after the same shall have become due and payable, 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, lew
upon and sell the property assessed or any other of the goods and chattels,
lands and tenements, of the person or persons so refusing or neglecting to
pay, within the limits of said town after giving at least twenty days' notice