2784 ARTICLE 12.

with; to grant franchises to any person or corporation for any public
purpose or utility.

1906, ch. 285, sec. 138P.

261. All property, real, personal or mixed, bonds, stocks and private
securities of all kinds and descriptions whatsoever within the limits of
said town of Kitzmillersville, 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 or
assessors appointed by the town Council of said town shall have the power
and authority to require the owner, possessor or claimant of any property
made liable to valuation and assessment to give him or them such full
and accurate statements in writing of his property as may be necessary
to enable the assessor or assessors to ascertain the value thereof, the same
to be under oath of such persons, to be administered by them or one of
them.

1906, ch. 285, sec. 138Q. 1920, ch. 128.

262. The said Council may annually levy upon the assessable prop-
erty within said town by direct tax not exceeding ninety cents on the one
hundred dollars, such sum as they may deem necessary for the purpose
of defraying and settling the expense incurred by them on behalf of said
corporation.

1906, ch. 285, sec. 138R.

263. 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 lists shall have been
delivered to the tax collector, or person authorized and appointed to receive
and collect the same, and if said tax cannot be made out of the personal
property of said person 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 Gar-
rett county.

1906, ch. 285, sec. 138S.

264. 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 District No. 13. He
shall have full authority, power and jurisdiction to hear, determine and
pass sentences in all case of the violations of the ordinances of said cor-
poration, and may impose fines for such violations, or may imprison
offenders against said ordinances, and in default of the payment of any
fine imposed by him he shall commit the offender to the town lock-up or
county jail until the same be paid, as may be provided by the ordinance
of the town, or provided in this charter.