GARRETT COUNTY. 2707

same shall be a lien upon the property charged therewith, and to grant
franchises to any person or corporation for any public purpose or utility.

1916, ch. 514, sec. 14.

14. All property, real, personal or mixed, bonds, stocks and valuable
securities of all kinds whatsoever within the limits of said town of Acci-
dent by law liable to be valued and assessed and chargeable with taxes
within this State shall be valued at its or their cash value and chargeable
according to such valuation with the public assessment for the use and
purposes of said corporation; any assessor appointed by the council of
said town shall have the power and authority to require the owner, pos-
sessor or claimant of any property made liable to valuation and assess-
ment to give them such full and accurate statement in writing of his prop-
erty as may be necessary to enable the assessors to ascertain the value
thereof, the same to be under oath of such persons to be administered by
them or any one of them.

1916, ch. 514, sec. 15.

15. The said council may annually levy upon the assessable property
within said town by direct tax not exceeding fifteen cents on the one hun-
dred dollars such sum as they may deem necessary for the purpose of
defraying and settling the expenses incurred by them on behalf of said
corporation.

1916, ch. 514, sec. 16.

16. The taxes to be levied on the property so made liable to be valued
and assessed shall be liens on the real and personal estate of the person
or persons so indebted from the day on which the tax list shall have been
delivered to the bailiff or other person authorized and appointed to receive
and collect the same, and if said tax cannot be made out of the personal
property of said persons against whom taxes may be charged, then the
same may be collected by the collector by the sale of such real estate of
said person by complying with the same requirements as the treasurer
of Garrett County.

1916, ch. 514, sec. 17.

17. The said council shall have power to appoint a police magistrate
for said corporation who shall be a justice of the peace of the State of
Maryland in and for Garrett County, residing in said district No. 5.
He shall have full authority, power and jurisdiction to hear, determine
and pass sentences in all cases of the violation of the ordinances of said
corporation, and may impose fines for such violations, or may imprison
offenders against said ordinances and in default of payment of any fine
imposed by him he shall commit the offender to the town lockup or to
the county jail until the same be paid in accordance with law as may be
provided by the ordinances of said town or provided in this charter.