744 LAWS OF MARYLAND. [CH. 426

311. The Mayor and Council is hereby authorized, empow-
ered and directed to levy and cause to be collected annually
taxes at the rate of 45 cents or less on each one hundred
dollars ($100.00) of the assessed valuation of the real and
personal property in said town based on the State and county
assessments for all purposes, and any taxes so levied shall be
a lien on any and all property of the person, company or
corporation against which they may be levied. It shall be the
duty of the Clerk-Treasurer of the said town as soon as said
taxes are payable to give notice by mail to each owner of
property within the said town, said notice to be mailed to the
best known post office address of such owner.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved April 16, 1947.

CHAPTER 426.
(House Bill 656)

AN ACT to repeal and re-enact, with amendments, Section
395 of Article 20 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Somerset County", sub-
title "Sheriff", as said Section 395 was amended by Chap-
ter 409 of the Acts of 1941, relating to the employment
of special deputies by the Sheriff of Somerset County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 395 of Article 20 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Somerset
County", sub-title "Sheriff", as said Section 395 was amended
by Chapter 409 of the Acts of 1941, be and it is hereby
repealed and re-enacted, with ameridments, to read as
follows:

395. The Sheriff of Somerset County is hereby authorized
and required to appoint one deputy sheriff for said county
who shall be the Chief Deputy and who shall hold office for
a period of four (4) years, said term to begin and end with
that of the Sheriff unless said Chief Deputy be removed by
said Sheriff before the expiration thereof. The said Chief
Deputy shall receive an annual salary of the sum of twelve
hundred dollars ($ 1,200.00) to be paid to him in monthly
installments of one hundred dollars ($100.00) by the County