4924 ARTICLE 22.

keep an accurate account, of all money received by him and pay out the
same only on the order of the Burgess and Commissioners. He shall ex-
hibit his books, vouchers and accounts to the Burgess and Commissioners
whenever they shall so order. Both Tax Collector and Treasurer shall
give bond to the Burgess and Commissioners, to be approved by them,
for the faithful discharge of their duties, in a penalty double the amount
of the tax levy, and shall receive such compensation for their services as
the Burgess and Commissioners shall deem proper, to be fixed at the date
of their appointment. All money in the hands of the retiring Treasurer
shall be paid to his successor, and the retiring Tax Collector shall collect
the taxes due from the term of his appointment and pay the same to the
Treasurer, except when such Collector shall have been dismissed for cause,
when the duties of his position shall devolve upon his duly appointed and
qualified successor.

Any tax collector or treasurer violating any duties imposed upon him
by the provisions of this section shall be liable to a fine of not less than
$20.00 nor more than $100.00, or to imprisonment in the County Jail for
not less than 10 days nor more than 60 days, or both in the discretion of
the Court, and any person fined or imprisoned, or both, for any such viola-
tion after due trial before a Justice of the Peace of the State of Maryland,
shall have a right to appeal to the Circuit Court for Washington County,
as provided for in Chapter 482 of the Public General Laws of Maryland
of 1914.

All proceedings for the collection, by law of taxes in arrears, shall be
brought, in the name of the Collector as "Collector of taxes to the Burgess
and Commissioners of Sharpsburg"; and he may collect such taxes by
distraint, execution, action in debt, attachment or any process permitted
in Maryland for the collection of debts.

All judgments obtained under this section shall recite that they are for
taxes in arrears, levied by the Burgess and Commissioners of Sharpsburg
for the year or years mentioned therein; and when duly recorded by the
Clerk of the Circuit Court for Washington County shall have priority
over all other liens on the property upon which the said tax was levied,
except those of the State of Maryland or of Washington County; and the
provisions of this section shall apply to all taxes now due or that may
hereafter be levied by the Burgess and Commissioners of Sharpsburg.

Taxes shall be in arrears on and after the first day of January next
succeeding their levy.

1894, ch. 634, sec. 13. 1898, ch. 99, sec. 13. 1908, oh. 47, sec. 13 (p. 1075).

736. The Burgess and Commissioners shall have power to pass all
ordinances necessary, in their judgment, for the good government of the
town and to secure the safety thereof and its inhabitants; to prevent, re-
move and abate all nuisances or obstructions in or upon the streets, high-
ways, lanes, alleys, draws, water courses, or in or upon any lot or lots
adjacent thereto; to provide for imposing fine or fines upon any person
or corporation causing or maintaining any such nuisance or obstruction;