JOHN WALTER SMITH, ESQ., GOVERNOR.

851

Section 21. That whenever the Council shall levy a tax,
they shall cause to be made out an alphabetical list of the per-
sons charged thereon, and shall cause to be affixed the
respective sums to be collected from such persons and issue a
warrant to the tax collector to collect the same.

CHAP. 593.

Alphabetical
list of persons
made out.

Section 22. That the tax collector, within ten days after the
receipt of such list and warrant, render to each person named
therein an account or tax bill showing the amount due from
him, if he be a resident of the town, and if he be a non-
resident, in consequence cannot be conveniently served with
said account or tax bill, he shall mail a copy thereof to the
last known postoffice address of said non-resident, and all
taxes levied by said Council for the general purposes of the
town shall be a lien, on the property from the date of the levy
of the party or parties against whom said tax may be charged,
and if any taxes shall not be paid on or before the first day
of January after the rendition of the said accounts, the said
tax collector shall proceed to collect said tax out of the per-
sonal property of such person or corporation ; and if the said
tax cannot be made out of the personal property of such
person or corporation, then the same may be collected out of
the rents of his, her or their real estate by due process of
law, or the tax collector may sell such real estate for the pay-
ment of taxes by complying with the same requirements as
the treasurer of Garrett county.

Account to be
rendered.

Section 23. That the tax collector shall execute and deliver
to the purchaser a deed of the property sold, and the said
deed shall convey to the purchaser of said property, and shall
be presumptive evidence that all the requirements of the law
have been complied with in making assessments, levy, sale
and deed ; and unless the delinquent owner or owners of said
property, or his or their grantee, mortgagee, assignee or legal
representative shall within one year from the date of said tax
sale redeem such property by paying to the purchaser or his
legal representative the whole amount of money paid by him
for said property, with interest thereon at fifteen per centum
per annum, said title shall become absolute and indefensible.

Deed of
property to
be given.

Section 24. That the tax collector shall make all collections
required of him, and pay the same to the clerk within six
months from the time the same is placed in his hands, and
the said clerk shall immediately make a record thereof and
pay said moneys over to the treasurer. The tax collector shall
also assess all improvements or additions to properties in the
town which may be made after a general assessment or which
may come to his knowledge as being omitted from the assess-
ment books of the town, and an appeal may be taken from
his valuation in the Council.

Duties of tax
collector.