3582 ARTICLE 16.

sonal property within the corporate limits of said town, subject to assess-
ment for county or State taxes, and they may prescribe the manner in
which such assessment shall be made, and provide for adjusting all differ-
ences in relation to such assessment and do all other things necessary for
making such assessment; provided, such assessment shall not exceed the
assessment for State and county purposes; and the council may levy an
annual tax on the assessable property within the corporate limits of said
town not exceeding in any one year sixty cents in the hundred dollars
worth of assessable property.

P. L. L., 1888, Art. 16, sec. 191. 1912, ch. 790, sec. 494.

812. Any person may appeal from the valuation made by the assessor
to the council at their next regular or quarterly meeting, and said council
shall remain in session as long as may be reasonable to hear and determine
such appeals, and shall give reasonable notice of such meeting, and may '
abate or increase the assessment as may seem just.

1898, ch. 354, sec. 192. 1912, ch. 790, sec. 495.

813. Whenever the council shall levy a tax, which said tax shall not
exceed sixty cents on the one hundred dollars in any one year, it shall
cause to be made out a list of the persons charged therewith, and shall
cause to be affixed thereto the respective sums to be collected from each
person, and a warrant to the bailiff to collect the same, and the taxes levied
by the council shall be due as soon as they are levied; shall bear interest
on and after the first day of January next succeeding the day of levy,
and they shall be deemed in arrear on and after the first day of January
next succeeding the date of their levy.

P. L. L., 1888, Art. 16, sec. 193. 1912, oh. 790, sec. 496.

814. The bailiff shall, immediately after the receipt of such list and
warrant, proceed to collect said taxes, and shall, within thirty days, render
to each person named therein, if resident in said town, an account of the
tax, and in the case of non-resident taxpayer shall, within said period of
thirty days, send said account by mail, addressed to such non-residents at
their best-known places of residence, and if the place of residence of such
non-resident taxpayers is unknown, the bailiff shall post said account, with
the notice attached, at some conspicuous place, upon the property assessed
to such non-resident taxpayers. And to each account so rendered, or sent
by mail, or posted, shall be appended a notice that unless the same is paid
on or before the first day of January then next ensuing the name of the
party will be published as a delinquent taxpayer, and the property upon
which such tax accrued will be exposed to sale to pay said account, in
accordance with law.

P. L. L., 1888, Art. 16, sec. 193A. 1912, ch. 790, sec. 497.

815. The real estate of a delinquent taxpayer may be sold to pay mu-
nicipal taxes due and in arrear to the Mayor and Council of Rockville,
whether there be personal property or not.