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LAWS OF MARYLAND.

may impose fines, penalties and forfeitures for the violation of
their ordinances, and may commit all offenders to the county
jail until the same be paid, with costs, as in such cases by law
provided:

Assessment
of property

SEC. 13. And be it enacted, That they may, as often as they
. deem it advisable, cause an assessment to be made of all real
and personal property within said town, or the corporate limits
thereof, by a person to be appointed and paid by them, which
assessment shall not exceed the assessment -of the same for
county purposes; and the commissioners may levy a tax thereon
not exceeding ten cents on each hundred dollars' assessed valua-
tion.

list of tax-
payers.

SEC. 14. And be it enacted, That when the commissioners
shall levy a tax, they shall cause to be made out an alphabet-
ical list of the persons charged therein, and cause to be fixed
thereto the respective sums to be collected from such persons,
and a warrant to the bailiff to collect the same.

Collection ol
taxes.

SEC. 15. And be it enacted, That the bailiff shall, within
ten days after the receipt of such list and warrant, render to
each person named therein an account of tax bill, showing the
amount due by him, if he be a resident of the town, and if he
be a non-resident, and in consequence thereof cannot be con-
veniently served with said account or tax bill, he shall give
public notice of said account or tax bill by publication in some
newspaper in Prince George's county, once a week for two

Sale of prop-
erty.

successive weeks, and may, unless the same be paid within one
hundred and twenty days after the delivery of such account
or tax bill, or publication of such notice, collect the same with
all costs, by distress and sale of the real and personal prop-
erty of the delinquent, at public auction, after giving at least
ten days' notice of such sale in some newspaper published in
said county.

Deed to pur-
chaser.

SEC. 16. And be it enacted, That the president of the com-
missioners shall execute and deliver a deed of the real property
so sold, and the said deed shall convey to the purchaser the
said property, and shall be presumptive evidence that all the
requirements of the law have been complied with in making
such sale and deed; but the delinquent taxpayer shall hare
the right to redeem at any time within two years from the
date of the deed, by paying the unpaid tax and costs, with
legal interest, and a penalty of ten per cent, thereon.