CAROLINE COUNTY. 1657

said taxpayers within the limits of said town shall have been first taken
and sold for the payment thereof.

1929, ch. 38, sec. 21.

405. The said Commissioners may annually levy upon the assessable
property within said town by a direct tax, not exceeding fifty cents on the
one hundred dollars, such sum as they may deem necessary for the purpose
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 arriving from such tax as well as other funds and
money belonging to said corporation, in their discretion, in paying the
costs and expenses of improving streets, and lighting the same; for the
payment of their officers or employees reasonable salaries; and for such
other purposes as 'in their judgment will benefit and subserve the public
interests of the people of said town.

1929, ch. 38, sec. 22.

406. 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.

1929, ch. 38, sec. 23.

407. 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 to do
so 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
bailiff 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 bailiff within thirty days after such
account shall have been delivered, the bailiff may seize and sell the prop-
erty assessed, or if the same be goods and chattels and cannot be found as
conveniently, may seize and sell any other of the goods and chattels, land
or tenements of the person or persons so refusing or neglecting to pay, after
giving at least twenty days' notice of the time and place of sale by written
or printed handbills, set up in two public places in said town or printed in
some newspaper published there.

1929, ch. 38, sec. 24.

408. Any person who shall pay his or her taxes levied as aforesaid
within thirty days after the tax list is placed in the hands of the bailiff
for collection, shall be entitled to a discount of five per centum thereon,
which discount shall be allowed to the bailiff in his settlement with the
Commissioners.