1276 LAWS OF MARYLAND. [CH. 522

made on the assessment books of Queen Anne's County
for the current year.

SEC. 12. And be it further enacted, That the annual
date of finality for tax purposes in the town of Barclay
shall be the first day of October and within thirty days
thereafter the commissioners of Barclay shall make their
levy for the general expenses of the town for the calendar
year in which said levy is made.

The Commissioners of Barclay shall have full power
and authority to levy annually upon all the property of the
Town, subject to assessment and tax for State and County
purposes, such taxes at such rates as may be necessary,
in its judgment, for the anticipated expenses of the current
fiscal year, including the cost of lighting the streets, lanes
and alleys of the town, not to exceed fifty cents on the
One Hundred ($100.) assessed valuation. The fiscal year
of said town shall be the calendar year.

SEC. 13. And be it further enacted, That all taxes levied
under the authority of this Act shall be a lien on any and
all property of the person, company, or corporation against
whom they are levied, and the Commissioners shall by
ordinance or resolution provide for the systematic and
orderly collection of taxes consistent with those provisions
of Article 81 of the Code of Public General Laws of Mary-
land and Article 18 of the Public Local Laws of Maryland,
title "Queen Anne's County", applicable thereto.

The Bailiff or the Commissioners of the Town of Barclay
upon receiving notice from the Treasurer of Queen Anne's
County, as is provided for in Section 74 of Article 81 of
the Code of Public General Laws of Maryland, not later
than 30 days after receipt of said notice from the Treasurer
of Queen Anne's County, shall certify to said County Treas-
urer a statement of all taxes due the Town of Barclay and
the payment of said taxes shall be enforced in accordance
with the provisions of the Code of Public General Laws of
Maryland relating to tax sales generally, as provided by
Sections 72 to 90V, inclusive, of Article 81 of the Annotated
Code of Maryland (1943 Supplement). The payment of
said taxes may be enforceed in any other manner now pro-
vided by law. Taxes on personal property shall be collected
as is now provided by law for the collection of such taxes
due Queen Anne's County.

SEC. 14. And be it further enacted, That the bailiff or
the clerk shall attend the meeting of said commissioners,