FRANK BROWN, ESQUIRE, GOVERNOR.

hear evidence under oath to be administered by the- president
of the board, or in his absence by one of the other commis-
sioners, tending to show any inequalities or omissions in the
assessment, in order that the same may be corrected according
to law.

417

74. Whenever they shall levy a tax for corporate purposes
of said town, they shall make out an alphabetical list of the
persons chargeable therewith, with the sums payable by each
annexed, and shall also annex thereto a warrant to the collector
to collect the said tax; and the collector after receiving such
warrants and lists shall deliver or post the same tax notices,
and his rights, duties and mode of procedure shall conform to
the then existing laws governing the sale of real or leasehold
estate for State and county taxes in Somerset county; and the

Tax lists.

said collector shall be required to give satisfactory bond to the
State of Maryland as collector of taxes, in such sum as the com-
missioners shall designate, not to exceed twenty thousand
dollars, conditioned for the performance of his duties in collect-
ing the town taxes.

Bond of col-
lector.

75. Any person who shall pay his taxes levied as aforesaid,
within thirty days after the tax list is placed in the hands of
the collector for collection, shall be entitled to a discount of
tive per cent, thereon, which discount shall be allowed to the
collector in his settlement with the commissioners.

76. All municipal taxes levied under this sub-title shall be

Discount.

in arrear and bear interest after the first day of January next
after such taxes are levied and assessed; and every collector of
taxes shall collect and pay over in cash any levy placed in his
hands, except insolvencies allowed by the commissioners, before
the last day of January, in the year after the taxes are in
arrear, and shall make monthly payments to the treasurer ;
and upon his failure so to do, the official bond of such collec-
tor shall at once be put in suit to the April term of the Cir-
cuit Court of Somerset County.

82 A. The commissioner shall cause each male citizen of said

When taxes
in arrear.

town, over twenty-one years of use, who does not pay taxes on
real or personal property, to be enrolled and to work on the
streets and alleys of said town, under the supervision of a
bailiff, at least one and not more than two days in each year,
or furnish a substitute; and if any person, as aforesaid, after
having been summoned, in writing, one day previous to tht
day appointed by the bailiff for working on said streets, shall

27

Non-taxpay-
ers to work
upon streets.