464 LAWS OF MARYLAND. [CH. 256

next render to each person or corporation named therein
an account of his taxes. Said taxes shall be due and pay-
able on the first day of September next following said levy
and on all taxes paid in full before said date, the Mayor
and Town Council may in their discretion allow a discount,
not to exceed five per cent.

420. All taxes levied by said Mayor and Council, for
the general purpose of said town shall be a lien on the
property, from the date of said levy, of the party or
parties against whom said tax may be charged, whether
such person be a resident or non-resident of the town,
whether adult or infant, non compos, feme covert or other-
wise, and said tax may be made out of the personal prop-
erty of such person or corporation, or collected out of the
rents of his, her, their or its real estate by due process of
law, or the clerk as tax collector may sell such real estate
for the payment of taxes by complying with the same re-
quirements as the Treasurer of Garrett County.

425. The Town Clerk, before entering upon his duties,
shall execute a bond as required by the ordinance of the
town and shall take the same oath as that prescribed for
the members of the council he shall be present at all meet-
ings of the Mayor and Council he shall keep a correct
record of their proceedings and an account of all their
financial transactions; he shall enter all ordinances passed
by the Mayor and Council, and signed by the Mayor, in a
book kept by him for that purpose, and the books of said
corporation shall be open for inspection by any taxpayer
at all times, and copies of all ordinances shall be put up in
the public places of said town; he shall have power to
administer oaths or affirmations to any person presenting
a claim against the said corporation to the Town Council,
and shall have power to take affidavits to all papers to be
filed with the said Town Council, and to administer oaths
to any person who is examined as a witness in any matter
before the Town Council, for which services for adminis-
tering oaths and taking affidavits aforesaid, the said clerk
shall not be entitled to make any charge, the same being
made a part of his official duties as clerk; he shall collect
all taxes and other claims which may be due the corpora-
tion and shall pay over and account for the same at such
time and in such manner as may be prescribed by law or
the ordinances made in pursuance thereof; he shall assess
all the improvements or additions to property in the town
which may be made after a general assessment, and an