154

LAWS OF MARYLAND.

ing forty cents in every hundred dollars worth of

property in any one year, and in the same propor-

tion upon any greater or smaller share of property,

after a just and fair assessment and valuation by

some suitable and discreet person, acting under oath,

and by them appointed, the same to be made and

returned annually between the first and twenty-

fifth day of May, if they shall think it necessary.

141. The commissioners, upon receiving the re-

turn of the assessor, shall appoint at least three sep-

arate days for hearing and deciding the complaints

and appeals of persons aggrieved by the assessment,

Hear and de-

and give notice thereof by advertisement in one

cide com -
plaints.

newspaper published in said town, for at least ten

days previous thereto, and the commissioners, upon

an appeal, may examine the appellant, or any other

person on oath, touching the particulars and value

of the property alleged to be over valued, and may,
upon such examination, abate or increase the valua-

tion, and alter the return of the assessor accordingly.

142. The commissioners, whenever a tax shall be

levied, 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

Appoint col-

the owners of property in the town of Saint Mi-

lector of taxes

chaels, and perform the several other duties required

of him by law and the ordinances, orders and direc-

tions of said commissioners, and account with the

said commissioners, and pay over the same to the

said commissioners, or their order, within 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.

143. The commissioners shall deliver to the col-

Alphabetical

lectors an alphabetical list of all the persons charged

list.

with taxes according to the return of the asssessor,

and annex thereto a warrant in the nature of a

fieri facias to the collector to collect the same, and

the collector, within ten days after receiving the said