580

LAWS OF MARYLAND.

poses ; and the council may levy a tax on the as-
sessable property within the corporate limits of
said town, not exceeding in any one year twenty
cents in the one hundred dollars' worth of asses-
sable property.

Appeals.

14. Any person may appeal from the valuation
made by the assessor to the council at their next
regular or quarterly meeting, and said council
shall remain in session as long as may be rea-
sonable to hear and determine such appeals, and
shall give reasonable notice of such meeting,
and may abate or increase the assessment as
may seem just.
15. Whenever the council shall levy a tax they.

Alphabetical
list.

shall cause to be made out an alphabetical list
of the persons charged therewith, and shall
cause to be affixed thereto the respective sums
to be collected from each person, and a warrant
to the bailiff to collect the same.
16. The bailiff shall, within thirty days after
the receipt of such list and warrant, render to

Render bill.

each person named therein an account of the
tax ; and if he cannot render to any person such
account by reason of his non-residence, or other-
wise, he shall publish such account in some
newspaper in said town at the expense of the
taxpayer ; and may, unless the same be paid
within thirty days after the delivery or publica-
tion of such account, collect the same, with all
costs, by distress or execution and sale of the
real and personal property of such delinquent at
public auction, all of which proceedings shall
be similar to the general law now in force in this
state for the collection of state and county taxes
by the tax collectors.
17. The mayor shall execute and deliver to the
purchaser, when said sale is ratified by the cir-

Shall execute
deed.

cuit court, a deed of the property so sold; and
the said deed shall convey to the purchaser the
said property, and shall be presumptive evidence
that all the requirements of law have been com-
plied with in making such sale and deed ; and,
unless the owner or owners shall within two
years redeem such property, by paying to the
purchaser the whole amount of money paid by
him for said property with fifteen per cent.