EDWIN WARFIELD, ESQ., GOVERNOR.

1331

SEC. 16. And be it enacted, That all taxes levied by the
Council shall be due and payable at the office of the clerk
and treasurer as soon as they are levied. The ordinances
providing for the levying of taxes shall of themselves consti-
tute the authority for the same, and no other warrant or
evidence of authority shall be required. If any taxes due
from any person or corporation are not paid before the first
day of September following, there shall be added on that day
a penalty of one per centum thereof, and a like penalty of
one per centum on the first day of each succeeding month,
until such taxes and penalties shall be paid.
SEC. 16 A. And be it enacted, That it shall be the duty of

CHAP. 795

Taxes due and
payable.

the clerk and treasurer, within twenty days after the annual
levy or any special levy is made and placed in his hands, to
give notice thereof by advertisement in the official journal of
the town, or in some newspaper published in Montgomery
county, which notice shall state the time from which the
taxes bear interest, and shall warn all taxpayers of their lia-
bility to be published as delinquent taxpayers, and to have
their property sold unless the taxes with which they are
charged are paid on or before the first day of January then
next ensuing. The clerk and treasurer shall also, immediately
after the receipt of the levy aforesaid, make out the bill of
each taxpayer of the town, to which a similar notice shall
be annexed, and upon application shall forward the bill by
mail or otherwise to the person or persons, or his or their
agent or agents, to whom the taxes in question shall have
been assessed.
SEC. 16 B. And be it enacted, That immediately after the

Notice to be
given when
taxes bear
interest.

first day of January in each and every year the clerk and
treasurer shall make an alphabetical list of all taxes due
and in arrear, which list shall contain the name or names of
the person or persons, the body corporate or bodies corpor-
ate, assessed with property upon which taxes are due and
in arrear, a brief description of the property and such
reference to conveyance or otherwise as will render the
same easy of identification, and the amount of the tax levied
and in arrear, with the interest and costs accrued and to
accrue thereon to the day of the sale, to which list shall be
appended a notice that if said tax or taxes are not paid on
or before the second Monday of April next ensuing, together
with the interest accrued thereon and the proportional cost

Alphabetical
list to be
made of all
taxes due
and in
arrears.