736

LAWS OF MARYLAND.

Collectors com-
pensation.

the said commissioners for the purpose, whose compen-
sation for collecting said taxes shall not exceed five per

centum, and who shall give bond in such amount as

they shall prescribe and hold his office during their

pleasure; and the said collector, in collecting the said

taxes, shall have full power to distrain for the same in

the same manner as the collectors of state and county

taxes do, but the said tax shall not exceed ten centi

on the one hundred dollars for any one year.

SEC. 14. And be it enacted, That the basis of taxa-

Basis of taxa-

tion, until a new assessment shall be made as herein-

tion.

after provided for, shall be the assessment now made

for county purposes.

SEC. 15. And be it enacted, That the commissioners

of said town may, whenever they think it necessary,

New assess-
ment.

from time to time, cause a new assessment of the real

and personal property within the limits of the town,

and the, and for that purpose shall appoint two of the

qualified voters of the town, being free holders therein,

to make such assessments, who, before proceeding in

the execution of their duties, shall make oath before a

justice of the peace that they will diligently and faith-
fully, without fear or favor, partiality or prejudice,

assess all the taxable property within the limits of said

town, taking as the basis of said assessment the market

value of said property, according to the best of their skill

and judgment; and the said assessors shall return to the

said commissioners a fair copy of their assessment in a

well bound book, written one month after their ap-

pointment, and shall receive for their work as assessors

such compensation as the said commissioners may al-

Power to alter.

low; and the said commissioners shall have power to

alter and amend the said assessments whenever they

think that justice requires it.

SEC. 16. And be it enacted, That the said commis-

Elect treasurer.

sioners shall annually elect a treasurer of the corpora-

tion, who may be one of their number, and who shall

keep an accurate account of the receipts and disburse-

ments of the funds of the corporation in a well bound

book, and shall render annually to the commissioners

Annual state-
ment.

a succinct and detailed statement thereof, which state-

ment shall be posted in some public place in said

town annually, but before the said treasurer shall

act as such, he shall give bond to the State of Mary-

land in such penalty as the commissioners may pre-

scribe, with sureties, to be approved by them, condi-