240

LAWS OF MARYLAND.

CHAP. 149.

Direct tax to
be levied.

SEC. 21. And be it enacted, That the said commissioners
may annually levy upon the assessable property within said
town by a direct tax not exceeding thirty cents on the one
hundred dollars, such sum as they may deem necessary for
the purpose of defraying and settling the expenses likely to
be incurred by them on behalf of said corporation ; and they
may apply and appropriate the funds arising from such tax, as
well as all other funds and monies belonging to said corporation,
in their discretion, in paying the costs and expenses of open-
ing, closing and extending, widening, paving and improving
streets, alleys and grounds; for providing street lamps and
lighting the same ; tire machinery and apparatus ; for removal
of garbage, obstructions and nuisances; for settling pumps
and mills ; for drainage ; for restricting the spread of con-
tagious diseases ; for the payment to their officers or employes
of reasonable salaries, and for such other purposes as in their
judgment will benefit and subserve the public interest.
SEC. 22. And be it enacted, That as soon after the expira-

Commis-
sioners to
ascertain,
amount
necessary to
be levied.

tion of the time for hearing appeals as is practicable, the said
commissioners shall proceed to ascertain the amount necessary
to be levied for the use of said corporation and the rate of
taxation ; and they shall cause to be made and delivered to
the bailiff a book containing an alphabetical list of the tax-
payers in said town, together with the aggregate assessment
of each, and the rate of taxation and the amount of taxes due
and owing from each taxpayer under said levy and assessment.
SEC. 23. And be it enacted, That immediately upon the

Bailiff
to collect
taxes.

receipt by him of the book specified in the preceding section,
the bailiff shall proceed to collect all taxes levied by the said
commissioners and pay over the same, when required so to do
by them, to the treasurer of said corporation ; and if any
person shall neglect or refuse to pay said taxes on demand,
then the bailiff shall furnish to auch person an account show-
ing the aggregate of his tax, or if he be absent, deliver the
same at the place of his last residence, and unless the same
be paid to the bailiff within thirty days after such account
shall be delivered, the bailiff may seize and sell the property
assessed, or if the same be goods and chattels, and cannot be
found or conveniently sold, may seize and sell any other of
the goods and chattels, land and tenements of the person so
refusing or neglecting to pay, after giving at least twenty
days' notice of the time and place of sale by written or
printed handbills set up in two public places in said town or
printed in some newspaper published therein.
SEC. 24. And be it enacted, That any person who shall pay
his or her taxes, levied as aforesaid, within thirty days after