1278 GARRETT COUNTY. [ART. 12.

days after the delivery of such account, he may collect the same
by distress and sale of the goods and chattels of the delinquent;
and he shall account for the amount of such assessment with the
mayor and council within three months from the receipt of such
warrant and list, and pay over the sums collected, under the
penalty of double the amount thereof, to the treasurer of said
town.

1886, ch. 290.

183. All fines, penalties and forfeitures imposed by this sub-
title of this article, or for the violation of any of the ordinances
of said town, shall be recoverable in the name of the corporation
as small debts, before such justice of the peace of the State of
Maryland residing in said town as may be elected police justice
for the town by said council, and no other; and said monies
so collected shall be paid over into the hands of the treasurer of
the town; and should the bailiff arrest any one for violating any
ordinance of the corporation or provision of this sub-title of this
Article, he shall carry the offender before the mayor or police
justice, who shall hear the charge and determine the fine
according to the ordinances of said corporation or the provisions
of this sub-title of this article.

Ibid.

184. All taxes levied by said mayor and council, for the
general purposes of said town, shall be a lien on the property of
the party against whom said tax may be charged, whether such
person be a resident or non-resident of the town, whether adult
or infant, non compos, feme covert, or otherwise; and if said tax
cannot be made out of the personal property of such person, then
the same may be collected out of the rents of his real estate by
judgment and attachment, or the bailiff or collector may sell such
real estate for payment of taxes by complying with the same
requirements as county collectors are directed to comply with
by the code of public general laws, in order to sell real estate for
the payment of State and county taxes.

Ibid.

185. The bailiff or collector shall collect and pay over to the
town treasurer at least twenty-five per centum of the levy placed