CAROLINE COUNTY. 1667

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. 833. sec. 13.

437. As soon after the expiration of the time for hearing appeals from
said assessment as is practicable the Commissioners shall proceed to ascer-
tain 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. 833, sec. 14.

438. Immediately upon the receipt by him of the book specified in the
preceding section, and after said taxes are due and payable as herein pro-
vided, the Treasurer shall proceed to collect all taxes levied by said Com-
missioners ; 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, levy upon and sell the
property assessed or any other of the goods and chattels, lands and tene-
ments of the person or persons so refusing or neglecting to pay, within the
limits of said town, after giving at least twenty days' notice of the time and
place of sale by written or printed hand bills set up in two public places
in said town or by advertisement in some newspaper published in Caro-
line County. And whenever real estate is sold as aforesaid the Treasurer
or other person making such sale shall report the same to the Circuit Court
for Caroline County which shall take and exercise jurisdiction over said
sale and cause such proceedings to be taken and had looking to the ratifi-
cation thereof as is or may be hereafter provided by law for the ratification
of tax sales in this State; provided, however, that no sale of real estate as
aforesaid shall be ratified to the purchaser thereof, his heirs or assigns, if
the person against whom the said tax was assessed, his heirs or assigns shall
within six months after said sale pay into Court to be paid to the parties
entitled thereto all taxes, due at the time of said sale, together with a com-
mission of ten per cent, to the party making said sale and all costs includ-
ing an attorney's fee to the counsel to the Commissioners of Preston, and
interest to the purchaser on the amount of the purchase price at the
rate of ten per centum per annum.

1914, ch. 833, sec. 15.

439. The Commissioners shall have power to purchase and hold rea],
personal and mixed property for the use and benefit of said corporation,