WM. PRESTON LANE, JE., GOVERNOR. 325

ceed to ascertain the amount necessary to be levied for the
use of said corporation and the rate of taxation; and shall
cause to be made and delivered to the bailiff a book containing
an alphabetical list of the taxpayers in said town, together
with the aggregate assessment of each, and the rate of tax-
ation, and the amount of taxes due and owing from each tax-
payer under said levy and assessment.

292. The bailiff appointed by said Commissioners shall, be
fore entering upon the duties of his office, make and subscribe
an oath before a justice of the peace or a notary public for
Caroline County, that he will faithfully and impartially per-
form the duties imposed upon him by the Act of incorporation
and the by-laws and ordinances of said Commissioners; and
shall execute to the State of Maryland a bond with surety or
sureties, to be approved by said Commissioners, in the penal
sum of Five Hundred Dollars, or in such penalty over that
amount, not exceeding One Thousand Dollars, as said Com-
missioners may prescribe, conditioned that he shall well and
faithfully perform the duties of said office in all things, ap-
pertaining thereto according to law and the ordinances of
said Commissioners, and shall well and truly collect and pay
over to the said Treasurer of said corporation all taxes levied
by said Commissioners, and all other sums of money that may
be received by him for the use of said corporation; and his
bond aforesaid shall be recorded in the office of the clerk of
the Circuit Court for Caroline County, and a certified copy
under the hand of said clerk and seal of said court shall be re-
ceived and taken as evidence in any of the courts of this State
or by any justice of the peace.

293. On the first day of December in each year taxes shall
be deemed to be in arrears, and interest shall be charged and
collected on all taxes not then paid from the first day of the
preceding September, the date when they shall become due
and payable; and immediately after the first day of December
the bailiff shall deliver or mail to the best known post-office
address of every delinquent who has not prior thereto received
the same, an account of his assessment and the taxes and in-
terest due thereon, with a notice or warning to said delinquent
thereto attached, that unless payment be made in full within
twenty days from the mailing or delivery of such notice, or
posting such notice upon the premises, that the same will be
collected by process of law.

The said bailiff shall collect and pay over to the Treasurer
all taxes levied by the Commissioners and placed in his hands
for collection on or before the first day of July of the next
succeeding year; and for the purpose of enforcing the fore-