ART. 17.] PRINCE GEORGE'S COUNTY. 939

alphabetical list of the persons charged therewith, and shall
cause to be affixed thereto the respective sums to be collected
from such persons and a warrant to the treasurer to collect the
same.

SEC. 19. And be it enacted, That the treasurer shall, within
ten days after receipt of such list and warrant, render to such
person named therein an account or tax bill, showing the
amount due by him, if he be a resident of the town, and if he be
a non-resident, and in consequence thereof can not be con-
veniently served with said account or tax bill, a copy of the
same shall be left upon the premises taxed, and shall, unless the
same be paid by the first day of January succeeding the elate of
the levy, collect the same with all costs, by distress and sale of
the real and personal property of the delinquent at public auc-
tion, after giving at least ten days' public notice of such sale iu
some newspaper published in said town. The non-presentation
of such tax bill shall not affect the validity of any proceedings
to enforce collection of taxes.

SEC. 20. The Mayor and Common Council shall deliver to the
purchaser at any tax sale, as heretofore provided for the collec-
tion of taxes, a deed of the real property so sold, and said deed
shall convey to the purchaser of the said property so sold, and
shall be presumptive evidence that all requirements of the law
have been complied with in making such sale and deed, but the
delinquent taxpayer shall have the right to redeem at any time
within two years, by paying the unpaid taxes and costs and the
legal interest, and ten per cent, thereon.

SEC. 21. And be it enacted, That the Mayor and Common
Council shall cause to be constructed, as they may determine
necessary for the public benefit, sidewalks on any of the streets
of said town, not less than four feet in width, of brick, concrete,
cement or other material, and shall assess upon the land abut-
ting said sidewalks the costs thereof, which assessments shall be
lien upon such abutting property, to be assessed at such time as
the Mayor and Common Council may determine, and to be re-
covered from the owners of such abutting property by said
Mayor and Common Council as taxes due the corporation of
Hyattsville are collected. The Mayor and Common Council
shall have power to make all necessary regulations as to the
notice of such assessments to property owners.

SEC. 22. The Mayor and Common Council shall have the
power to exempt manufacturing plants from taxation, and the
property so exempted shall be likewise exempted from county
taxation; provided, further, that no manufacturing establish-
ment shall be maintained within the corporate limits of the