WORCESTER COUNTY. 5317

bill, and any surplus which may remain after the payment of taxes, in-
terest and costs shall be paid by said Sheriff or Constable to such delin-
quent taxpayer and the said Sheriff's or Constable's bond shall be liable
for all such taxes placed in his hands by such Tax Collector to the same
extent and in the same manner that it is liable for execution claims issued
to him.

The annual levy made by the said Council as hereinbefore provided
shall be due and payable on the first day of January next succeeding, but
should any taxpayer desire to pay his, her, their or its taxes prior to the
first day of January, he, she, they or it may do so, and the Council shall
allow on all taxes paid before the first day of September, a discount of
four per cent.; on all taxes paid before the first day of October, a discount
of three per cent.; on all taxes paid before the first day of November, a
discount of two per cent.; and on all taxes paid before the first day of
December, a discount of one per cent.

1894, ch. 455. 1920 Code, sec. 416.

321. The Mayor and Council shall have power to employ all labor
or authorize the policeman to do so, that may be necessary, and to fix the
price to be paid for the same.

1894, ch. 455. 1920 Code, sec. 417.

322. The Mayor and Council shall publish annually by printed hand-
bills or otherwise, a full and complete tabulated statement of their receipts
and disbursements at least one week before the annual levy, and the sec-
retary to the Council shall be charged with the duty of furnishing said
statement.

1894, ch. 455. 1920 Code, sec. 418.

323. The Commissioners in office on the 6th day of April, 1894, shall
remain and continue to be Commissioners of Snow Hill until the first
election under this act, and until their successors in the persons of Mayor
and Council are elected and qualified; and all their acts shall have the
same effect as if this act had not been passed.

1900, ch. 283. 1920 Code, sec. 419.

324. The Mayor and City Council of Snow Hill are authorized and
empowered, whenever it shall seem expedient for the encouragement of
the establishment of manufactures and manufacturing industries in said
lown to provide by ordinance for the exemption from taxation for munici-
pal purposes, for any certain period of time in their discretion deemed ad-
visable, lands and buildings thereon in said town used by such manufactur-
ers in the usual conduct of and for the usual purposes of their manufactur-
ing business, and any mechanical tools or implements, whether worked by
hand or steam, or other motive power, machinery, manufacturing appa-
ratus or engines, owned by any individual, firm or corporation in said
town, and properly subject to valuation and taxation therein, which said