2026 WASHINGTON COUNTY. [ART. 22.

county taxes are collected, unless the burgess and commissioners
shall adopt some other mode by ordinance for the collection of
the same.

1888, ch. 313.

382. For the purpose of defraying the cost and expense of
laying out or improving the streets, highways, squares, alleys,
drains and water-courses of said town, or for the furnishing of a
supply of water for drinking and other purposes for the use of
the people of said town of Smithsburg, the burgess and commis-
sioners are empowered to borrow an amount of money, not to
exceed thirty-five hundred dollars, on the faith and credit of the
town, as hereinafter provided. The burgess shall give a bond,
good and sufficient, to be approved by the commissioners, for an
amount double the amount of money borrowed.

Ibid.

383. The burgess and commissioners are hereby authorized to
issue bonds, with coupons, in such denominations as they may
determine; said bonds are to be signed by the burgess and
attested by the clerk of the board, with the seal of the town
attached, and to be registered in a book to be kept by said clerk,
and to bear interest at a rate not greater than five per centum
per annum; the interest on said bonds to be paid semi-annually
until the principal is paid; said bonds are to be sold by the
burgess at public auction at such times and in such amounts as
shall be required by the burgess and commissioners; provided,
the whole amount of bonded indebtedness of the said corporation
of Smithsburg shall not exceed at any time the sum of thirty-five
hundred dollars; said bonds shall not be liable to county or

municipal taxation.

Ibid.

384. The burgess and commissioners shall cause to be kept a
careful register of the bonds as issued, and the transfer thereof;
and as the bonds are called in and paid off they shall be cancelled,
and a record of such cancellation by numbers, amounts and names
of the last holders of said bonds shall be made and entered upon
the books in which said bonds are registered. The burgess and
commissioners shall not have power to issue any bonds before the
question of said issue of bonds shall be submitted to and decided
in the affirmative by the qualified voters at a regular election,