PRINCE GEORGE'S COUNTY. 3723

erty, real, personal or mixed, and make up a full and complete list of
said property within the said town limits with the names and addresses
of the owners thereof and file the same with the commissioners on or
before the first day of September in each year. As soon thereafter as is
practicable the said commissioners shall levy a tax on all such assessed
property not exceeding twenty cents per one hundred dollars as the needs
of the town may require. Such tax shall be levied as of September first
of each year, which is hereby declared to be the beginning of the fiscal
year of said town, and shall be in default after the first day of November
of each year and shall thereafter bear a penalty of one per centum per
month until paid. The treasurer of said town shall calculate the amount
of taxes due by each person and shall render a bill to the address given
on such list of assessments either by depositing the same in the mails or
otherwise, or if the address of any such person is unknown to the best
address ascertainable. All taxes not paid by the first day of March next
succeeding their levy shall be collected in the following manner:

As to real estate, the treasurer shall make up a list, stating the name
of the owner, a brief description of the property and the amount of taxes,
interest and penalties due, which penalties shall include the cost of col-
lection, and advertise the same for four successive issues in some weekly
newspaper published in Prince George's County, giving notice therein that
at the time and place named therein he will sell said property to the highest
bidder for cash. At such time and place the said treasurer shall attend
and offer the said property for sale and if there be no bidders for any
particular piece to buy the same in the name of the town. Any person
interested in said property may redeem the same within two years from
the date of said sale, and if at the expiration of said two years said prop-
erty is not redeemed the commissioners shall give a deed to the purchaser,

which deed shall convey a fee simple title and be prima facie evidence of
the validity of all acts of the town authorities leading up to said sale and
deed. The taxes levied by the said commissioners are hereby declared to
be a lien upon all real estate in said town from the date of their levy until
paid.

As to personal property, the treasurer shall make a list of the taxes

due and hand the same to the town bailiff after the first day of March of
each year, who shall distrain upon said property, or as much thereof as
may be necessary as distraint is now conducted in landlord and tenant
proceedings except the general order of the treasurer to said bailiff shall
serve as a warrant.

1924, ch. 528, sec. 15.

36. The County Commissioners of said Prince George's County shall,
and they are hereby directed to, return and pay over annually to the com-
missioners of said Town of Berwyn Heights the total tax levied and col-
lected for road purposes from property within the said Town of Berwyn
Heights, the money so returned to be expended by the said commissioners