36 ALLEGANY COUNTY. [ART. I.

chargeable therewith, and affix the respective sums to be collected
from each person, and shall specify the amount levied for general
purposes and the amount levied for interest, and the amount
levied for the sinking fund provided for the redemption of the
bonds and funded debt of the city, as separate items, in accordance
with the ordinances of said city now existing, and issued, or to be
issued in pursuance of any act of the legislature, and annex to the
said list a warrant to the collector to collect the same; and the
said collector shall, within thirty days after the receipt of such
warrant and list, render to each person named therein an account
of his or her tax, and may, unless the same be paid within
thirty days after the delivery of such account, collect the same by
distress and the sale of the goods and chattels of the delinquent;
and the said collector shall account for the amount of such assess-
ment with the mayor and city council, and shall make monthly
returns and payments, in the manner directed by said council, of
all taxes collected by him, under penalty of double the amount
thereof.

1883, ch. 360.

73. All taxes levied by said mayor and city council for the
general purposes of said city, or for the payment of interest or
for the sinking fund provided for the redemption of the bonds
and funded indebtedness of the city, now issued, or hereafter to
be issued, in pursuance of any act of the legislature, and all water
rents charged by said city for the use of water from its water-
works, shall be a lien upon the property of the party or parties
against whom said tax or water rent may be charged, whether
such person be a resident or non-resident of the city, whether adult
or infant, non compos, f erne covert, or otherwise; and if such tax
or water rent cannot be made out of the personal property of
such person, then the same may be collected out of the rents of
his or her real estate, by judgment and attachment, or the
collector may sell real estate for payment of taxes or water rent
due thereon, by complying with the same requirements as county
collectors are directed to comply with by the code of public gen-
eral laws, in order to sell real estate for the payment of State and
county taxes.