1018 LAWS OF MARYLAND.

placed in his hands and charged to him under his bond as
delinquent taxes to be collected by him as such, and it is
further provided, that, the said treasurer shall within one
month after the expiration of his term of office make a full
settlement of all monies received by him, and upon failure' to
do this his bond shall be put in suit.

SEC. xix. The treasurer of said town shall be collector of
taxes for the town, with power and authority to receive and
collect all taxes levied annually by the Mayor and Common
Council of the town, by distress of levy and sale upon real or
personal property of the delinquent.

SEC. xx. And the said treasurer shall receive as a full com-
pensation for the discharge of his duty a sum not to exceed
five per centum of his collections in any one year,

SEC. xxi. The Mayor and Common Council shall have the
power to levy and collect taxes in the town not exceeding for
general purposes in any one year twenty-five cents ($.25) on
each one hundred dollars of assessable property; the levy shall
be made on or before the thirtieth day of June of each year,
and all taxes so levied shall be a lien on any and all property
of the person against whom it may be levied.

SEC. xxn. There shall be elected annually in the same man-
ner and possessing the same qualifications as the Mayor, one
person as clerk of said town, whose duties and compensation
shall be prescribed and regulated by the Mayor and Common
Council, and the said clerk, within sixty days after the comple-
tion of the assessment or the rate of tax is to deliver to the
treasurer a fair copy, and the said treasurer shall collect the
same as hereinafter provided; and the bond of the said treas-
urer shall be liable for all sums of money that shall appear to
be due on account of taxes as aforesaid; until the same shall
have been accounted for and paid over according to law; pro-
vided, that the said Mayor and Common Council may deduct
from the said sum all amounts that shall appear to them as
uncollectible; and said treasurer shall be entitled to such com-
missions on the amount of taxes and other moneys received or
collected by him, as the Mayor and Common Council may think
proper, not exceeding five per centum, and the taxes so levied
shall be due and in arrear on the first day of October succeed-
ing thir levy; and it shall be the duty of the Mayor and Com-
mon Council to direct and order the treasurer to enforce the
payment of all taxes, except such as shall be uncollectible,
within one year of their levy.

SEC. 23. The treasurer immediately upon receiving the as-
sessment or rate of taxes, shall give notice posted in not less