ART. 22.] SMITHSBURG. 2025

policeman in the discharge of his duty shall be liable, upon con-
viction, to punishment in the same manner and to the same
extent as if he had resisted a constable of Washington county;
and any policeman so appointed who shall be guilty of official
misconduct, shall be proceeded against by presentment and
indictment in the circuit court for "Washington county, and if
found guilty, shall be fined or imprisoned, or both, in the dis-
cretion of the court.

1888, ch. 313.

379. Every officer of the town, except the burgess, judge and
clerk of election and policeman, before entering upon the
duties of his office to which he may be elected or appointed, shall
take and subscribe to the following oath or affirmation: " I do
hereby swear (or affirm) that I will well and faithfully discharge
the duties of ———— in accordance with the best of my ability
and understanding;" and a copy of said oath or affirmation shall
be inserted in the minutes of the corporation board by the clerk.

Ibid.

380. All property within the limits of Smithsbnrg, or that
may have a situs there by reason of a residence of the owner
therein, except as hereinafter provided, shall be taxed for muni-
cipal purposes, and the assessment for town purposes shall be the
same as that for State and county purposes; and in case any real
estate assessed for State and county purposes be divided by the
town boundaries, the burgess and commissioners shall place a fair
valuation upon that part contained within the town limits and
make a just apportionment of said assessment; should any prop-
erty liable to be taxed for town purposes be omitted in the county
assessment, the burgess and commissioners shall have power to
include said property in the town assessment and impose a just
valuation thereon.

Ibid.

381. The burgess and commissioners shall annually levy on
the assessable property of the town all needful taxes, which shall
be legally due and collectible five months after such levy has
been made; such taxes, when levied, shall be a lien upon prop-
erty, as now provided by law, and shall be collected as State and