226

LAWS OF MARYLAND.

the amount of said bills shall at the beginning of the second year

of the said term be placed in his hands and charged to him under

his bond as delinquent taxes, to be collected by him as such; and

it is further provided, that the said treasurer shall in one month

after the expiration of his term of office make a full settlement

of all moneys received by him, and upon failure to do so, his bond

shall be put in suit.

SEC. 221. The treasurer of the town shall be collector of taxes

for the to ,vn with power and authority to receive and collect all

Collector.

taxes levied annually by the mayor and city council of the town,

by distress or levy and sale upon either real or personal property

of the delinquent.

SEC. 222. The mayor and city council shall have power to levy

and collect taxes in the town not exceeding for general purposes

in any one year, twenty cents on each one hundred dollars of

assessable property, and shall also levy the taxes required by sec-

Taxes.

tion two hundred and forty-three of this article, to meet the in-

terest and redeem the bonds issued under the act of eighteen

hundred and eighty-eight, all of which taxes shall be levied dur-

ing the month of May in each and every year; and the taxes so

levied shall be due and in arrear on the first day of October suc-

ceeding their levy; and it shall be the duty of the mayor and

city council to direct and order the treasurer to enforce the pay-

ment of said taxes, except such as shall be uncollectible, within

one year of their levy.

SEC. 223. It shall be the duty of the clerk within thirty days

after the completion of the assessment or the rate of tax, to de-

liver to the treasurer a fair copy thereof, and the treasurer shall

collect the same as hereinafter provided; and the bond of the

said treasurer shall be liable for all sums of money that shall

appear to be due on account of taxes as aforesaid until the same

To be due.

shall have been accounted for and paid over according to law ;

provided, that the said mayor and city council may deduct from

the said sums all amounts that shall appear to them as uncol-

lectible; and said treasurer shall be entitled to such commissions

on the amount of taxes and other moneys received or collected by

him as the said mayor and city council may think proper, not

exceeding ten per cent.

SEC. 224. The treasurer immediately upon receiving the assess-

ment or rate of tax, shall give notice posted in not less than three

public places in the town, of the time when, and the places where

Notice.

he will be collecting and receiving the same; and after he has

given the notice as directed by this section and delivered the tax-

bills to the parties in whose name they are assessed, or at their

usual place of abode, or on the premises, then as to all those who

fail to pay their taxes on or before the same are due and in arrear

as prescribed by this sub-title of this article, it shall only be