HARRY W. NICE, GOVERNOR. 773

as the Commissioners may provide. But in all such cases the
bailiff shall bring such complaint before a justice of the peace.

103. The said Commissioners are authorized and empow-
ered to levy annually such taxes upon the assessable prop-
erty within said corporation as may seem to them necessary,
provided, that the amount of taxes levied for any one year
shall not exceed thirty cents on the one hundred dollars, which
taxes shall be collected by the town treasurer; the levy shall
be made on or before the first day of June for each year, and
all taxes so levied shall be a lien on any and all property of
the person against whom they may be levied. All taxes are
due and payable the first day of July in each and every year,
and if not paid on or before the first day of September shall
bear interest at the rate of one per centum per month until
paid, and if not paid on or before the first day of January next
following, the treasurer shall make up a list of the unpaid
taxes, and shall advertise the same in some newspaper pub-
lished in the town of Bowie, if there be such a newspaper, and
if there be no such newspaper, then in any other newspaper
published in Prince George's County, once in each of three
successive weeks, and give notice in said advertisement that
on a day to be named therein not later than one month from
the date of the first insertion therein, he will sell the properties
therein named to the highest bidder for cash. Such notice
shall set out the name or names of the respective owners of
real estate, a brief description of the location of the property,
and the amount of taxes and/or assessments, interest, pen-
alties and costs for which the same is liable. Each piece of
real estate so in default shall bear a charge of fi. 00 to cover
the costs of advertising, and a charge of fifty cents to cover
the cost of verifying the names of the owners of such real
estate in the Land Records of the County, which shall be a
lien on the real estate, and collected as other town taxes are
collected, and with the same interest and penalties.

No piece of real estate offered at tax sale by said Town
Treasurer shall be sold for less than the total of the taxes,
interest, penalties and costs for which it is liable. If such a
bid for the same be not made, it shall be considered and re-
corded as sold to The Commissioners of Bowie for the total
amount thereof. In such case it shall remain on the assess-
ment books of the Town of Bowie and be taxed as other
property thereon; but not resold at the succeeding annual tax
and/or assessment sales.

Any real estate sold under the provisions of this Act may
be redeemed within two years after the published date of the
sale thereof by the payment of the total amount of tie taxes
and 'assessments, interest, penalties and costs for which the