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Session Laws, 1906 Session
Volume 479, Page 505   View pdf image (33K)
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EDWIN WARFIELD, ESQ., GOVERNOR.

505

or in part, upon the respective owners of property footing
thereon, that the expense and cost of paving, repairing or

CHAP. 285

otherwise improving the wide walks in said town, incurred
by the Council under their ordinances, may be charged and
recovered by them in the name of the corporation from the
owners of the property footing thereon, by suit or action at
law against the owner thereof, as other debts are collected,
and the expenses of the same shall be a lien upon the prop-
erty chargeable therewith; to grant franchises to any person
or corporation for any public purpose or utility.
Section 138 P. That all property, real, personal or mixed,
bonds, stocks and private securities of all kinds and descrip-

General
powers of
council.

tions whatsoever within the limits of said town of Kitzmil-
lersville, by law liable to be valued and assessed and charge-
able with taxes within this State, shall be valued at its or
their cash value, and chargeable according to such valuation
with the public assessment for the use and purposes of said
corporation; any assessor or assessors appointed by the town
Council of said town shall have the power and authority to
require the owner, possessor or claimant of any property
made liable to valuation and assessment to give him or them
such full and accurate statements in writing of his property
as may be necessary to enable the assessor or assessors to
ascertain the value thereof, the same to be under oath of
such persons, to be administered by them or one of them.
Section 138 Q. That the said Council may annually levy

Valuation of
property.

upon the assessable property within said town by direct tax
not exceeding thirty cents on the one hundred dollars, such
sum as they may deem necessary for the purpose of defray-
ing and settling the expense incurred by them on behalf of
said corporation.
Section 138 R. That the taxes to be levied on the property

Levy direct
tax.

so made liable to be valued and assessed shall be liens on
the real and personal estate of the person or persons so
indebted from the day on which the tax lists shall have been
delivered to the tax collector, or person authorized and
appointed to receive and collect the same, and if said tax
cannot be made out of the personal property of said person
against whom taxes may be charged, then the same may be
collected by the collector by the sale of such real estate of
said person by complying with the same requirements as the
treasurer of Garrett county.

Liens on real
and personal
estates.



 
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Session Laws, 1906 Session
Volume 479, Page 505   View pdf image (33K)
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