FREDERICK COUNTY. 2483

ment. The City Register and Collector of Taxes shall place the name and
address of every person subject to assessment and taxation, the property
assessed to each and the value thereof upon the Tax Ledger, and he shall
also enter thereon, from time to time, all transfers and abatements; pro-
vided however that his failure to do so shall not invalidate any ordinance
that may hereafter be passed, providing for the levy and collection of
taxes. The Mayor and Aldermen of Frederick is hereby authorized to
pass all ordinances, resolutions and motions, and to do all other things
necessary to carry out the provisions of this Act.

1908, ch. 57. 1914, ch. 8, sec. 246. 1904, ch. 295. 1918 Code, sec. 253.

232. The Mayor and Aldermen of Frederick is hereby authorized
and empowered to levy annually, with full power to provide by ordinance
for the collection of the same, upon the taxable property of the Corpora-
tion, such taxes, as in its judgment may be necessary and proper to pay
all expenses and debts of the Corporation and all obligations which have
been, or may hereafter be, lawfully incurred, in pursuance of the power
conferred by this sub-title of this Article and all amendments thereto, and
said levy shall not be made in gross, but shall designate the particular
purposes for which the levy is made and the amount levied for each par-
ticular purpose; such taxes when levied by a lien upon the property on
which they are levied in the same manner as State and County taxes are
liens on property on which such taxes are levied.

1927, ch. 220.

233. Before the first day of February in each year the City Register
and Collector of Taxes shall mail to each delinquent taxpayer a statement
of the amount due, which statement shall contain a provision that if the
taxes are not paid within thirty days he will proceed to collect the same
by distress or execution to be levied on the property assessed, or by suit
at law, and that he will publish the names of all delinquent taxpayers on
or immediately after the 10th day of March following. In the event any
such delinquent has not paid said taxes by the said tenth day of March
said City Register and Collector of Taxes shall publish in some news-
paper, published in Frederick County, the name of every such delinquent,
the amount due and a brief description of the property assessed as the
same appears on the records in his office, once a week for two successive
weeks and the cost of such publication shall be added to the amount due
by any such delinquent. In the event said taxes and costs are not paid
by the fifth day of April following then the City Register and Collector
of Taxes shall proceed to collect the same either by distress or by suit at
law.

FOOD INSPECTION.

1914, ch. 29S, sec. 245G. 1918 Code, sec. 254.

234. The Mayor and Aldermen of Frederick is hereby authorized
and empowered to provide by ordinance for the proper inspection and