ART. 20.] CRISFIELD. 1785

taxes shall be paid within twenty days after such account shall
have been received, the bailiff may collect the same by distress
and sale of the goods and chattels of the delinquent, after adver-
tisement in four public places in said town, or if there be no
goods and chattels, by sale of his real estate, and then his rights,

duties and mode of procedure shall conform to the existing laws
governing the sale of real or leasehold estate for county and State
taxes in Somerset county; but the said bailiff shall not be re-

quired to give a satisfactory bond as collector of taxes, but his
bond as bailiff shall be conditioned for the performance of his

duties in collecting the town taxes; and each bailiff shall,
within four months after the receipt of the said warrant and list,
Account for and pay the sums collected, to the commissioners, and
in default of so doing, his bond shall be responsible for all sums
not collected or allowed to be insolvent; but the said town com-
missioners shall have power to change from time to time the
rights, duties and modes of proceeding of said bailiff in collect-
ing taxes as aforesaid.

1886, ch. 506.

75. Any person who shall pay his taxes levied as aforesaid,
within thirty days after the tax list is placed in the hands of the
bailiff for collection, shall be entitled to a discount of five per
centum thereon, which discount shall be allowed to the bailiff in
his settlement with the commissioners.

Ibid.

76. All taxes as aforesaid shall bear interest after four months
from the date when the tax list is placed in the hands of the
bailiff for collection, and every bailiff shall collect and pay over
any levy placed in his hands within four months after the receipt
of said warrant and list, and upon his failure to do so, his bond
shall at once be put in suit.

Ibid.

77. The tenant or occupant of any house or parcel of ground
in said town shall be chargeable with the taxes thereon, and may
collect the same from the owner or deduct the same from the
rent due, or to become due, and shall be entitled to a credit to
that extent on his rent.