HARRY W. NICE, GOVERNOR. 1331

SEC. 16. The Commissioners of Ridgely shall in their dis-
cretion have the power in causing an assessment to be made
of all the property, real, personal and mixed, within the cor-
porate limits of said town, to accept, the value placed by the
State and County assessment upon the said respective classes
of property within the corporate limits of said town.

SEC. 17. As soon as the Commissioners of Ridgely shall

proceed to ascertain the amount to be levied for the use of
aid corporation and shall fix the annual rate of taxation
the Clerk of Ridgely shall cause to be made a book containing
an alphabetical list of the taxpayers in said town, together
with the aggregate assessment of each and the amount of
taxes due and owing from each taxpayer under said levy and
assessment.

SEC. 18. Immediately after said taxes are due and pay-
able as herein provided, the Clerk of Ridgely shall proceed
to collect all taxes levied by the Commissioners of Ridgely,
as aforesaid, and if any person shall neglect or refuse to pay
said taxes on or before the first day of March next after the
same shall become due and payable, then the Clerk of
Ridgely shall furnish to such person an account showing the
aggregate amount of his taxes, together with accrued interest
thereon, due and in arrears, or if said delinquent be absent
the Clerk of Ridgely may mail such account to the last known
post-office address of said delinquent or attach the aforesaid
bill or account on a conspicuous part of the real estate of said
delinquent, and unless the same be paid to the Clerk of
Ridgely within thirty (30) days after such account shall be
delivered, mailed or posted as aforesaid, the Clerk of Ridgely
may seize, levy upon, and sell the property assessed or any
other of the goods, chattels, lands and tenements located
within the limits of said town of the person or persons so
refusing or neglecting to pay after giving at least twenty (20)
days notice of the time and place of sale by typewritten or
printed hand bills set up in three public places in said town,
or by advertisement in some newspaper published in Caroline
County, and the Clerk of Ridgely shall retain out of the pro-
ceeds of such sales the amount of taxes due from such delin-
quent with interest thereon, together with the costs incurred
in making the sale, and pay the surplus, if any there be, to
the person entitled thereto. And whenever real estate is sold
as aforesaid, it shall be the duty of the Clerk of Ridgely to
report the said sale, together with all proceedings had in rela-
tion thereto, to the Circuit Court for Caroline County, and
the said Court shall take and exercise jurisdiction over said
sale and shall examine the proceedings, and if the same appear