3130 ARTICLE 14.

1904, ch. 256, sec. 12. 1908, ch. 232, sec. 12 (p. 704). 1929, ch. 92, sec. 12

313. The Mayor and Common Council shall assess all of the property,
real, personal and mixed, in said town or usually kept therein, and all
the property owned by the inhabitants of said town or by firms, corporate
bodies, or associations not incorporated, carrying on business therein or
owning property located or usually kept in said town, and which, under
the laws of this State, is liable to be valued and assessed, and is charge-
able with taxes in said State. In making such assessment, all lands and
all interest in lands and goods and chattels shall be valued according to
their nature, and all property of all descriptions shall be chargeable ac-
cording to the valuation fixed on them by the assessment books of the coun-
ties of Carroll and Howard, for county and State purposes, with the addi-
tion of such property as may be assessed by the treasurer hereinafter pro-
vided for, but the tax levied on the said property so assessed and valued
shall not exceed in any year sixty cent (60) on the hundred dollars,
which rate shall also include any interest and sinking fund on any bonds
that may be issued. All lands used exclusively for farm purposes shall be
exempt from taxation.

1904, ch. 256, sec. 13. 1908, ch. 232, sec. 13 (p. 705).

314. Said Mayor and Common Council shall annually, on or before
the first day of July, proceed to ascertain the amount necessary to be levied
for the use of said corporation and the rate of taxation, and after the rate
of taxation is fixed, the treasurer shall at once mail or deliver to each
taxpayer a notice containing his aggregate assessment, the rate of taxa-
tion and the amount of taxes due and owing from him under said levy
and assessment; which taxes shall forthwith be paid to said treasurer.

1904, ch. 256, sec. 14.

315. The taxes levied on the property so made liable to be valued and

assessed shall be liens on real estate of the persons so indebted from the
day on which the levy shall be made by the Mayor and Common Council,
but no sale of real estate shall be made until after the personal estate of
such taxpayer within the limits of said town shall have been first taken
and sold for the payment thereof.

1904, ch. 256, sec. 15.

316. If within four months from the date of such levy made by the
Mayor and Common Council as aforesaid all taxes be not paid, the treas-
urer shall at once make out a list of all the delinquent taxpayers, together
with the amount of taxes due and owning by each, and deliver the same
to the bailiff, who shall immediately, upon the receipt by him of such
list, proceed to collect all such unpaid taxes levied by the said Mayor and
Common Council, and pay over the same to the treasurer of said corpora-
tion; and if any person shall neglect or refuse to pay said taxes on demand,
then the bailiff shall furnish to such person an account showing an aggre-
gate of his tax, or, if he be absent, deliver the same at the place of his