742

LAWS OF MARYLAND.

may deem reasonable, not to exceed twenty dollars

for any one offense.

SEC. 16. They may cause an assessment to be made,

from time to time, by one person by them appointed,

of all the property, real, personal and mixed, of all

kinds and descriptions whatever, within the corporate

limits of the said town, and such other property as fol-

lows the person of the owner liable by law to be valued

and assessed and chargeable with taxes in this state ;

and in making said assessment, the said property shall

be valued at its cash value, and it shall De chargeable

Cause assess-
ment.

according to such valuation for the corporate purposes

of said town; provided that the tax levied on said

property shall not exceed in any one year twenty cents

on the hundred dollars of the assessed value thereof;

and, provided further, any person aggrieved by said

assessment shall have an appeal to said commissioners,

who are empowered to increase or abate assessments ;

said assessor shall have authority to administer oaths to

persons to be assessed, and take a list of their assessable

property under oath.

SEC. 17. Every assessor, before he proceeds to act,

shall make oath before the president that he will make

and return a true valuation of property as required by
the preceding section, and a certificate of such oath

Oath of asses-

shall be preserved on the minute book of the commis-

sor.

sioners; the president shall give two weeks' previous

notice of proposed assessment by handbills posted in

two or more conspicuous places within the limits of

said town; said notice shall also contain the name of

the assessor appointed.

SEC. 18. Whenever the commissioners shall levy a tax

for the corporate purposes of said town, they shall make

Alphabetical

out an alphabetical list of the persons chargeable there-

fist.

with, with the sums payable by each annexed, and shall

also annex thereto a warrant to the bailiff or bailiffs to

collect the said tax; and the bailiff or bailiffs, within

thirty days after receiving such warrant and list, shall

deliver to each person therein named an account of the

taxes payable by such person, and unless the said taxes

shall be paid within twenty days after such account

shall have been rendered, the bailiff or bailiffs may

collect the same by distress and sale of the goods and

chattels of the delinquent, by advertisement in four

public places in the said town; or if there be no goods

and chattels, of Ms real estate, and then his mode of