ART. 21.] ST. MICHAELS. 1893

1880, ch. 105.

183. The commissioners shall have full power and authority
to levy on the real and personal property of said town, a sum not
exceeding forty cents in every hundred dollars worth of property
in any one year, after a just and fair assessment and valuation by
some suitable and discreet person, acting under oath, and ap-
pointed by them, the same to be made and returned, annually,
between the first and twenty-fifth day of May, if they shall think
it necessary.

Ibid.

184. Upon receiving the return of the assessor, they shall
appoint at least three separate days for hearing and deciding the

complaints and appeals of persons aggrieved by the assessment,
and shall give notice thereof by advertisement in one newspaper
published in said town, for at least ten days previous thereto ; and

upon an appeal they may examine the appellant, or any other
person, on oath, touching the particulars and value of the property
alleged to be overvalued, and may, upon such examination, abate
or increase the valuation, and alter the return of the assessor
accordingly.

Ibid.

185. Whenever a tax shall be levied, they shall appoint a,

collector of said tax and fix his compensation, who, before he acts
as such, shall give bond to the said commissioners, with two good
securities, approved by them, in double the sum to be collected,

with condition that if the above bound —— do and shall well
and faithfully execute the office of collector of the taxes imposed
by the commissioners on the owners of property in the town of
St. Michaels, and perform the several other duties required of
him by law and the ordinances, orders and directions of said com-
missioners, and account with the said commissioners, and pay
over the same to the said commissioners, or their order, withiu

five months from his receipt of the assessment list, then the above

obligation to be void, otherwise to remain in full force and virtue
in law.

Ibid.

186. They shall deliver to the collector an alphabetical list of
all the persons charged with taxes, according to the return of the
assessor, and annex thereto a warrant in the nature of a fieri