CAROLINE COUNTY. 1607

and assessed against such person or persons or company owning said stock
under the provisions of this Act, shall make out and deliver to the said
assessor or assessors an account of such stock so standing as aforesaid in
such bank or corporation, and the same shall be verified by the oath of
the proper officer of the bank or corporation, or the said assessor or as-
sessors may require that the stock-books of said bank or corporation shall

be open to him or them for his or their inspection.

See Art. 81 (1929, ch. 226), sec. 10. for general law as to valuation of shares of stock.

1906, ch. 87, sec. 21.

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

1906, ch. 87, sec. 22. 1927, ch. 713, sec. 22.

260. The said Commissioners may annually levy upon the assessable
property within the said town by a direct tax, not exceeding fifty cents on
the one hundred dollars, such sum as they may deem necessary for the pur-
pose of defraying and settling the expenses likely to be incurred by them
on behalf of said corporation; and the said Commissioners may apply
and appropriate the funds arrived from such tax, as well as other funds
and money belonging to said corporation in their discretion in paying the
costs and expenses of opening, closing, extending, widening, paving and
improving streets, alleys and grounds, for providing street lamps and
lighting the same, fire machinery and apparatus, for removal of garbage,
obstructions and nuisances, for setting pumps and wells, for drainage, for
restricting the spread of contagious diseases for the payment of their offi-
cers or employees reasonable salaries and for such other purposes as in
their judgment benefit and subserve the public interest.

1906, ch. 87, sec. 23.

261. The said Commissioners shall, as soon after the expiration of the
time for hearing appeals as is practicable, proceed to ascertain the amount
necessary to be levied for the use of the said corporation and the rate of
taxation, and shall cause to be made and delivered to the bailiff a book
containing an alphabetical list of the taxpayers in said town, together with
the aggregate assessment of each, and the rate of taxation and the amount
of taxes due and owing from each taxpayer under said levy and assessment.

1906, ch. 87, sec. 24.

262. Immediately upon the receipt by him of the books specified in
the preceding section, the bailiff shall proceed to collect all taxes levied by
the said Commissioners, and to pay over the same, when required so to
do by the said Commissioners, to the treasurer of said corporation; and
if any person shall neglect or refuse to pay said taxes on demand, then the