2674 ARTICLE 11.

such assessment shall not exceed the assessment for State and county pur-
poses, which assessment the Burgess and Commissioners are hereby author-
ized and empowered to adopt as their assessment for municipal purposes
for the Corporation of Walkersville, and they are authorized and empow-
ered to levy annually, with full power to provide by ordinance, for col-
lection of same, upon the taxable property of the town, such taxes as they
may think proper to pay all expenses and debts of the corporation and
obligations incurred in pursuance of the power conferred by this Act;
provided that the tax hereby authorized to be levied shall not exceed, in
any one year, fifty cents on the one hundred dollars' worth of assessable
property; such taxes when levied, shall be a lien upon the property on
which such taxes are levied.*

1914, ch. 237, sec. 16. 1918 Code, sec. 811.

841. Any person may appeal from the valuation made by the assessors
to the Board of Commissioners, and the said Board of Commissioners shall
hear and decide any such appeal in such manner as shall be provided for
by ordinance, and may abate or increase any such assessment as it shall
think proper.

1914, ch. 237, sec. 17. 1918 Code, sec. 812.

842. Whenever the Burgess and Commissioners shall levy a tax, it
shall cause to be made out an alphabetical list of the persons to be charged
therewith, and shall cause to be affixed thereto the respective sums to be
collected from each person.

1914, ch. 237, sec. 18. 1918 Code. sec. 813.

843. The Burgess and Commissioners are hereby authorized and em-
powered to appoint a tax collector, in the same manner as other appoint-
ments are required to be made, and the said collector may enforce the
payment of corporation taxes, in the same manner as collectors of State
and county taxes may enforce the payment of taxes.

1914, ch. 237, sec. 19. 1918 Code, sec. 814.

844. The tax collector shall receive the tax list from the Burgess and
Commissioners on or before the first day of July of the current year, and
he shall collect the taxes on the same within six months from the time
he receives the list, and pay the same to the treasurer, which said treas-
urer shall hold, together with all moneys received by him, subject to the
order of the Burgess and Commissioners. On all taxes not paid to said
collector before the first day of January succeeding the date of their levy,
interest shall be charged at the legal rate.

1914, ch. 237, sec. 20. 1918 Code, sec. 815.

845. The tax collector shall have the same fees for making distress or
levying executions for taxes as are allowed county collectors.

*The other sections of ch. 260, 1920, authorized $20,000 of bonds and repealed
all Acts inconsistent with said Act.