EMERSON C. HARRINGTON, GOVERNOR. 353

tion thereto to come in after Section 218V and to be designated
as Section 218W and to repeal all laws inconsistent therewith.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the following additional section be and the same is
hereby added to the Public Local Laws of Maryland, title
"Queen Anne's County," sub-title "Queenstown," as enacted
by Chapter 542 of the Acts of the General Assembly of Mary-
land, 1892, to immediately follow Section 218V and to be known
as Section 218W and to read as follows:

SEC. 218W. That in addition to special taxes authorized by
law to be levied, the Commissioners of Queenstown shall have
power to levy on or before the 25th day of October, in each year,
taxes at such rates as they may find necessary to meet the ex-
penses of the town, not however to exceed fifty cents on the
$100.00 on the assessment, for all general purposes. The costs
of lighting the streets, lanes and alleys of the town by gas or
electricity shall be a part of the general expenses of the town.

All taxes authorized under this act, and under any special
act, shall be levied at the same time, and all taxes so levied
shall be a lien on any and all property of the person, partner-
ship or corporation against whom they may be levied.

The taxes so levied shall be due and payable on the first day
of November next succeeding the levy thereof, and shall bear
interest from and after that date.

It shall be the duty of the bailiff of the town as soon as pos-
sible after the levy has been made to notify each person against
whom, or the known owner of each piece of property against
which, any tax has been levied by placing a tax bill showing the
amount due in the United States Mail, with sufficient postage
prepaid, addressed to such persons or owners at their last known
post office address. In case any address may be unknown such
bills shall be posted on and in front of the Municipal Building
of the town.

All taxes shall be paid to said bailiff. All taxes levied against
real and personal property in said town which are not paid on
or before the thirty-first day of December in the year of their
levy shall be in default and deemed in arrear, and it shall then
be the duty of the bailiff to advertise all such real property
for public sale on the second Saturday in February of the year
succeeding the year for which said taxes remain unpaid by ad-
vertisement in a weekly newspaper published in Queen Anne's
County, at least three weeks before the day of sale, which adver-
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