1998 LAWS OF MARYLAND. [CH. 819

the first of November, in each year, taxes at such rates as
they may find necssary to meet the expenses of the town, not,
however, to exceed twenty-five cents on the one hundred
dollars on the assessments, for general purposes. The assessed
value shall be based upon the State and County assessment on
all real and personal property as it appears on the books in
the County Commissioners office in the Court House in Cen-
treville. The costs of lighting the streets, lanes, and alleys of
the town by elect city shall be a part of the general expenses
of the town.

All taxes authorized under this Act shall be levied at the
same time, and all taxes so levied shall be a lien on any and
all property of the person, partnership, or corporation against
whom they may be levied.

The taxes so levied shall be due and payable on or before
the 31st day of December next succeeding the levy thereof, and
shall bear interest from and after that date.

All taxes shall be paid to the town clerk. All taxes levied
against real and personal property in said town which are
not paid on or before the last day of February shall be in de-
fault and deemed in arrears, and it shall then be the duty of
the Town Clerk to advertise all such real property for public
sale on the second Saturday in April of the year succeeding the
year for which said taxes remain unpaid by advertisement in
a weekly newspaper published in Queen Anne's County, at
least three weeks before the day of sale, the name of the party
in which the property is assessed, if known, the amount of
taxes, with interest and costs, and also a description of the
property sufficient to identify the same. Said sale shall be
held at some public place in said town named in said adver-
tisement and shall commence at ten o'clock A. M. and shall
continue until all property advertised shall be sold. The terms
of each sale shall be cash. All purchase money for said prop-
erty not paid on day of sale shall bear interest at the rate of
twelve per cent per annum from the day of sale until paid.

In taxing the costs of said sales there shall be included the
cost of advertisement and a commission to the bailiff for col-
lecting the taxes of ten per cent on the gross tax and a fee of
One Dollar ($1.00).

All property which may be sold for taxes may be redeemed
by the owner within one year and one day from day of sale
upon the payment by the owner of the taxes due at time of
sale, costs of sale, and interest from day of sale at the rate of
ten per cent per annum.

If the property so sold shall not be redeemed as above set
forth the Treasurer of the town shall, when required and upon