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Taxation of
property.
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12. All property within the taxable limits of Sharpsburg,
or that may have a situs there, by reason of the owner's resi-
dence therein, shall be taxed for municipal purposes, except
such property as is exempt from taxation under the Laws of
Maryland, and the assessment for town purposes shall be the
same as that for State and county purposes, and the rate of
taxation shall not exceed fifty cents on every one hundred dol-
lars, worth of assessed property; the burgess and commissioners
may appoint a collector to collect the said taxes levied by
them, and the collector shall have power to distrain therefor,
as the collector of county taxes. He shall keep an acceunt of
all money collected by him and pay the same over to the
treasurer of the corporation, who shall pay out the same only
upon the order of the burgess and commissioners, and shall
make, under oath, quarterly reports to the bnrgess and commis-
sioners at their first regular meetings in October, January,
April and July, or whenever the burgess and commissioners
shall demand an exhibit of his receipts and disbursements; the
Tax Collector and Treasurer shall give bond to the burgess
and commissioners, to be approved by them, for the faithful
discharge of their duties in a penalty double the amount of
the tax levy, and shall receive such compensation for their
services as the burgess and commissioners may deem proper, to
be fixed at the date of their appointment, and they shall
receive no other fee or compensation. All money in the
hands of the retiring Treasurer shall be paid to his euceesspr,
and the retiring collector shall collect the taxes due for the
year of his appointment and pay the game to the Treasurer.
Any Treasurer or Tax Collector violating any of the provisions
of this section shall be liable to indictment in the Circuit Court
for Washington county, and upon conviction be fined or im-
prisoned, or both, in the discretion of the court.
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Passage of
ordinances
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15. Every ordinance shall require at least a majority vote of
the commissioners for its passage, and shall be sent to the
burgess for his approval, anrl be shall return the same to the
next regular meeting witli his approval or disapproval. Should
he approve the same it shall forthwith become effective; should
he disapprove it, it shall net become a law unless it be passed
at the first regular meeting thereafter by a vote of four-fifths
of the commissioners.
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Powers of
Justices of
the peace.
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21. Any justice of the peace having his office in the town
of Sharpsbnrg may hear and determine all cases arising under
the ordinances of the corporation, and upon conviction of the
offender shall impose the fine prescribed by the ordinance vio-
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