HARRY W. NICE, GOVERNOR. 739

meeting assembled shall have power to annually levy a uni-
form running front foot charge in the nature of an assessment
against all improved and unimproved lots within the corpo-
rate limits of said town, and shall have power to annually levy
a further flat uniform and equal assessment against each
dwelling upon lots within said town, to provide the additional
funds necessary over and above the tax provided in Section
1039 as called for in the budget approved by the qualified voters
in town meeting assembled.

1041. The taxes and assessments to be levied on the prop-
erty made liable to be valued and assessed by this Act, shall
be liens on said real estate of the person so indebted from the
day on which the tax list shall be delivered to the said Bailiff
or person appointed and authorized to receive and collect the
same.

1042. The said Mayor and Town Council shall ascer-
tain the amount necessary to be levied as a tax and assess-
ments for the use of the said corporation and the rate of tax-
ation, 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 taxation and the amount of taxes due and owing from
each taxpayer under said levy and assessment.

1043. Any person who shall pay to the Treasurer his or her
taxes and assessments levied as aforesaid within thirty days
after the presentation of the bill for taxes and assessments,
shall be entitled to a discount of five per centum thereon.

1044. Immediately upon the receipt by him of the books
specified in Section 1042 the Bailiff shall proceed to collect
all taxes and assessments levied by the said Mayor and Coun-
cil, and to pay over the same, when required to do so by the
said Mayor and Council, to the Treasurer of said corporation;
and if any person shall neglect or refuse to pay said taxes and
assessments on demand, then the Bailiff shall furnish to such
person an account showing the aggregate of his tax, or if he be
absent, deliver the same at his last known place of residence,
and unless the same be paid to the Bailiff within thirty days
after such account shall have been delivered, the Bailiff shall
within ten days report the facts in each case to the Mayor and
Town Council and at their direction shall seize and sell the
property assessed of the person or persons so refusing or
neglecting to pay, after giving at least sixty days' notice of
the time and place of sale by written or printed handbills, set
up in two public places in said town or printed in some news-
paper published in the County of Montgomery, State of Mary-
land.