ART. 23.] SALISBURY. 2093

published in Salisbury, of the time of making their levy, and
shall hear all complaints made, seven days before the levy of any
such addition to the assessment of property omitted, acquired and
improved.

1888, ch. 186.

154. The council shall levy, on or before the first of October,
annually, on the assessable property of the town, a sum sufficient
for all general purposes, such taxes not to exceed thirty cents on
every one hundred dollars worth of property, and such further
sums as may hereinafter be authorized by law for the liquidation
of indebtedness; such taxes, when levied, shall be a lien upon the
property assessed, and shall be collected as county taxes are now
collected in Wicomico county, or as debts are collected, or the
mayor and council may adopt, by ordinance, some other mode for
the collection of the same.

Ibid.

155. For the purpose of defraying the cost and expenses of
laying out new streets, squares, and grading and improving the
streets and highways, the mayor and council are empowered to
borrow money, not exceeding five thousand dollars, on the faith and
credit of said town, and to issue bonds of indebtedness in denomi-
nations of five hundred dollars, bearing interest at a rate not ex-
ceeding six per cent, per annum, payable annually, the said bonds,
to be made payable in equal series of one, two, three, four, five,
six, seven, eight, nine and ten years from date; said bonds shall
be numbered, and redeemed as numbered, commencing with
number one; and the mayor and council shall levy a special tax,
annually, to meet and pay the interest on said bonds, and a special
tax the year preceding to meet and pay the bonds as they may
become due; and all taxes levied shall be due and demandable on
the first day of January succeeding their levy; provided, said
bonds shall not be sold at less than par.

Ibid.

156. The mayor and council shall cause each male citizen of
said town, over twenty-one years of age, who does not pay taxes,
to be enrolled and to work on the streets and alleys of said town,
under the supervision of the bailiff, at least one and not more
than two days in each year, or furnish a substitute; and if any
person as aforesaid, after having been summoned in writing one