ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

chargeable therewith, and shall affix the re-
spective sums, to be collected from each person,
and annex to the said list a warrant to the bailiff
to collect the same.
SEC. 18. And be it enacted, That the bailiff

327

shall, within ten days after the receipt of such
warrant and list, render to each person named
therein an account of his tax, and may, unless
the same be paid within thirty days after the
delivery of such account, collect the same by
distress and sale of the goods and chattels of
the delinquent.
SEC. 19. And be it enacted, That the bailiff

Collect taxes.

shall account for the amount of such assessment
with the mayor and councilmen within three
months from the receipt of such warrant and
list, and pay the sums collected under penalty of
double the amount thereof to the treasurer of
said town.
SEC. 20. And be it enacted, That the tax on

Bailiff shall
account

the real property of non-residents, if there be
no personal property thereon, shall be collected
out of the rents of such property by attach-
ment against the rights and credit of the owner,
and shall be a lien on such real property, bear-
ing interest until paid.
SEC. 21. And be it enacted, That the mayor
and councilmen shall have power to provide for,

Non-resi-
dent's taxes —
how collected.

laying out, opening and extending any street or
alley within the town which, in their opinion,
the public welfare or convenience may require ;
to provide for ascertaining whether any and
what amount in value of damages will be caused
thereby, for which the owner or possessor of
any property, through which such street or alley
may pass, ought to be compensated, and for as-
sessing and levying, either generally on the
whole assessable property within the town, or
specially on the property of the person benefited,
the whole or any part of the damages and ex-

What to pro-
vide for.

penses which will be incurred in laying out or
extending such street or alley ; for granting ap-
peals to the circuit court for Allegany county
from the decision of any commissioners or other
persons appointed in virtue of any ordinances to
ascertain the damages occasioned by the opening
or extending of such street or alley, and for se-

Right of.
appeal.