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ART. 1.] ALLEGANY COUNTY.
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331
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84. Whenever they shall levy a tax, the mayor and
councilmen shall make out an alphabetical list of the
persons chargeable therewith, and shall fix the re-
spective sums to be collected from each person, and
annex to said list a warrant to the bailiff to collect
the same.
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Alphabetical
levy list.
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87. The bailiff shall within ten days after the re-
ceipt of such warrant and list, render to each person
named therein, an account of his tax, and may, un-
less the same be paid within thirty days after the
delivery of such account, collect the same by distress
and sale of the goods and chattels of the delinquent.
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Bailiff may col-
lect by distress.
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89. The bailiff shall account for the amount of
such assessment with the major and councilmen
within three months from the receipt of such war-
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To account.
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rant and list, and pay the same collected, under pen-
alty of double amount thereof.
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Penalty.
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1867, c. 276 repeals sections 90, 91 and 92 of said act and substitutes the following:
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90. The mayor and councilmen may, when re-
quested in writing by the owners of a majority of
the front feet of the property or lots on any street
or alley or parts thereof in said town, cause the same
to be graded, paved or otherwise improved, and as-
sess and levy the expenses thereof, on the property
or lots binding on such street or alley, in proportion
to the number of front feet such property or lots
bind thereon; and the sum levied shall be a lien
on the property or lots on which the same shall be
levied, and if the same shall remain unpaid for sixty
days after the same is due, and there be no personal
property of the owner of said property, lot or lots
thereon, upon which the bailiff of said town may
levy and make the sum assessed, the same may be
levied on so much of the said property, lot or lots
of the person owing such taxes, as the said mayor
or councilmen shall deem sufficient to pay the same,
which they shall lay off and designate, and after the
same is so laid off and designated, the bailiff of said
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1867, c. 276.
grading and
paving streets,
&c.
k
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town shall, after at least twenty days previous notice
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Notice.
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