LLYOD LOWNDES, ESQUIRE, GOVERNOR.

thereon a tax not exceeding in any one year fif ty 'cents on every
hundred dollars' worth of assessable property.
180 The Mayor and Town Council shall have power to levy
and collect taxes not to exceed fifty cents on the one hundred
dollars' worth of assessable property in any one year, and when-

89

ever the said council shall levy a tax, which levy shall be made
out on the first Monday in May in each year, an alphabetical
list of the persons chargeable therewith shall be made out and
affixed thereto the respective sums to be collected from each
person, and annexed to said list shall be a warrant to the bailiff
or collector to collect the same, and said bailiff or collector
shall within twenty 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 sixty days after the date
of said levy, collect the same by distress or other due process
of law and sale of goods and chattels of the delinquent, and
the bailiff or collector shall account for the amount of such
levy with the Mayor and Town C.ouncil within three months
from the receipt of such warrant and list, and pay over the
same collected under the penalty of double the amount thereof
to the treasurer of said town. The Mayor and Town Council
may in their discretion allow a discount on all taxes paid within
the said sixty days not to exceed tive per cent.
181. All tines, penalties and forfeitures imposed by this

Leyy and
collect tax.

charter, or for the violation of any ordinance of said town,
shall be recoverable in the name of the corporation as small
debts before such justice of the peace of the State of Mary-
land residing in said town, as may be elected police magistrate
for the said town by said council and no other," and said monies
so collected shall be paid over into the hands of the treasurer of
the town, and should the bailiff arrest any one for violating,
any ordinance of the corporation or provision of this charter
he shall carry the offender before the Mayor or police magis-
trate, who shall hear the charge and determine the tine accord-
ing to the ordinance of said corporation or the said provisions
of this charter.

182. All taxes levied by said Mayor and Council, for the

How fines,
etc., are
recoverable

general purpose of said town shall be a lien on the property,
from the date of said levy, of the party or parties against
whom said tax may be charged, whether such person be a
resident or non-resident of the town, whether adult or infant,
non compos, feme covert or otherwise, and if said tax cannot
be made out of the personal property of such person or corpo-
ration then the same may bo collected out of the rents of his,

Lien on
property.