4650 ARTICLE 21.

by advertisement in one newspaper published in said town, for at least tem
days previous thereto; and upon an appeal they may examine the appel-
lant, or any other person, on oath, touching the particulars and value of
the property alleged to be overvalued, and may, upon such examination,
abate or increase the valuation, and alter the return of the assessor ac-
cordingly.

P. L. L., 1888, Art. 21, sec. 185. 1880, ch. 105.

454. Whenever a tax shall be levied, they shall appoint a collector of
said tax and fix his compensation, who, before he acts as such, shall give
bond to the said commissioners, with two good securities, approved by
them, in double the sum to be collected, with condition that if the above
bound ——— do and shall well and faithfully execute the office of collector
of the taxes imposed by the commissioners on the owners of property in the
town of St. Michaels, and perform the several other duties required of
him by law and the ordinances, orders and directions of said commis-
sioners, and account with the said commissioners, and pay over the same
to the said commissioners, or their order, within five months from his
receipt of the assessment list, then the above obligation to be void, other-
wise to remain in full force and virtue in law.

P. L. L., 1S88, Art. 21, sec. 186. 1880, ch. 105.

455. They shall deliver to the collector an alphabetical list of all the-
persons charged with taxes, according to the return of the assessor, and
annex thereto a warrant in the nature of a fieri facias to the collector to
collect the same; and the collector, within ten days after receiving the said
list, shall furnish to every person so chargeable an account of his tax, and
unless the same be paid to the collector within thirty days after such
account shall be delivered, the collector shall seize and sell the property
assessed, or if the same be goods and chattels, and cannot be found or con-
veniently sold, may seize and sell any other of the goods and chattels,
lands and tenement of the person so refusing or neglecting to pay; the
collector shall have the same power and be entitled to the same fees and
protection in the execution of the duties of his office, as the collectors of
State and county taxes have and are entitled to; and the delinquent tax-
payer shall have the same right to redeem, and the purchaser the same
remedies to recover possession of the property sold, as are given to tax-
payers and to purchasers of land sold by collectors of State and county
taxes, by the code of public general laws; and the collector shall account
with the commissioners for the amount of said assessment list and all the
sums of money collected by him under their order.

P. L. L., 1888, Art. 21, sec. 187. 1880, ch. 105.

456. No person shall keep a dog or bitch in said town without first
obtaining a license from the clerk to the commissioners for that purpose,
in the month of April of each and every year, and paying at the time of
obtaining such license, one dollar for a license to keep a dog, and two
dollars for a license to keep a bitch; the owner of every dog or bitch, for