376

PRINCE GEORGE'S COUNTY. [ART. 16.

in any one year, which tax shall be collected by a per-
son appointed by said commissioners.

Ibid, s 3.
Tax on dogs.

229. The commmissioners are authorized to levy
such a tax on dogs as in their judgment may seem
proper, and are hereby empowered to direct the officer
appointed to preserve the peace of said town to kill
any dog for which no owner can be found, and also
any dog whose owner has failed, for thirty days after
personal notice of the tax due, to pay the same.

Ibid. s. 4.
Collector may
distrain for
taxes.

230. The person appointed to collect the taxes shall
have power to collect the same by distress upon either
personal or real property, but before making such dis-
tress shall leave with the party by whom the taxes are
to be paid, or at his usual place of abode, or on the
premises, if the party does not reside in town, a state-
ment showing the amount of taxes due thereon, with a

Notice.

notice thereto annexed that unless the taxes are paid
within thirty days thereafter, the collector will proceed
by way of distress to collect the same.

Ibid s. 5.
If tax not paid,
property may

231. If after giving the thirty days notice as directed
in the preceding section, the said taxes are not paid,
the collector shall levy upon either the real or per-
sonal property of the delinquent, and sell the same at
public sale, either on the premises or at some public
place in said town, having first given twenty days

Notice.

notice in writing or print of the time and place of
said sale, said notice to be posted at the court-house
door and two other public places in said town. The

Duties of col-
lector.

collector shall sell so much of said property as may be
necessary to pay the amount of taxes due from such
delinquent, with the interest thereon, together with
the costs incurred by said collector, and shall, if it be
real estate, convey the same to the purchaser upon
payment of the purchase money, and shall pay any
amount over and above the taxes, interest and costs
for which the property may sell to the party for
whose taxes the property is sold.

Ibid. s. 6.
Quorum.

232. A majority of the commissioners shall consti-
tute a quorum for the transaction of business, and shall
at their first meeting, which shall not be more than