FRANK BROWN, ESQUIRE, GOVERNOR.

691

business or occupation within the town limits six months

preceding his election ; the commissioners now in office

shall however serve out their terms for which they were

respectively elected, and their successors, after the expira-

tion of their several terms, shall serve for two years,

respectively, as above provided.

SEC. 69. Said commissioners may cause an assessment

to be made from time to time by some person or persons,

Make as-

sessment.

appointed by them, of the property, real and personal, in

the town ; and whenever they may deem it necessary for

any purpose connected with the government, regulation and

improvement of the town, they may levy upon the property

assessed such tax, not exceeding in a any one year fifty

cents in each one hundred dollars of such assessment, as

they may deem necessary, and the assessment of said

assessors shall be subject to an appeal, within sixty days of

making the same, to the Commissioners of Crisfield.

SEC. 72. It shall be the duty of each town commissioner

to report to the board any property liable to assessment,

Omission
of

and it shall be the duty of the bailiff to report any such

property.

property which may have been omitted or may not be on

the assessment book of said town.

SEC. 74. Whenever they shall levy a tax for corporate pur-

poses of said town, they shall make out an alphabetical list

Collector—
duties of.

of the persons chargeable therewith, with the sums payable

by each annexed, and shall also annex thereto a warrant to

the collector to collect the said tax ; and the collector within

thirty days after receiving such warrants and lists, shall

deliver to each person therein named an account of the taxes

payable by such person, and unless the said taxes shall be

paid within twenty days after such account shall have been

received, the collector may collect the same by distress and

sale of the goods and chattels of the delinquent, after adver-

tising in four public places in said town ; or if there be no

goods or chattels, by sale of his real estate, and then his

rights, duties and mode of proceedure shall conform to the

then existing laws governing the sale of real or leasehold

estate for county and State taxes in Somerset County ; and

the said collector shall be required to give satisfactory bond

as collector of taxes, in such sum as the commissioners shall

designate, not to exceed twenty thousand dollars, condi-

tioned for the performance of his duties in collecting the

town taxes; and each collector shall, within four months

after the receipt of said warrant and list, account for and

pay the sums collected, to the commissioners, and in default

of so doing, his bond shall be responsible for all sums not

collected or allowed to be insolvent ; but the said town com-