1088 LAWS OF MARYLAND.

what paid out, special funds to be kept under separate heads.
All books, papers and documents and other supplies shall be
supplied by and be the property of the Mayor and Council of
Crisfield, and shall be turned over by him to his successor in
office when duly qualified. Said ordinance, books, accounts,
proceeding and the records thereof shall be public records and
open to inspection by citizens of the town upon proper occa-
sion and under reasonable regulation. He shall on each day
deposit in some b.ank or banks in Crisfield, to be designated by
the Council, to the credit of the Mayor and Council of Crisfield,
all moneys received or collected by him for taxes, or from any
other source, belonging to them, up to the time of making such
deposit. Said money shall only be paid out on check signed by
the Treasurer and countersigned by the Mayor, on the order of
the Council, and only for such debts or purposes as may be
designated by the Council.

76. Immediately after the levy is made by the Council in
each year the said collector shall give notice of the making of
the levy in one or more newspapers published in said city. He
shall make out and mail or deliver in person to each taxpayer
or his agent a bill or account of the taxes due by him, giving the
amount of real and personal property with which he is assessed,
the rate of taxation and amount of taxes due and the date from
which they will bear interest. In case the owner or his agent
of sufficient personal property can not be found, he shall attach
the aforesaid bill or account, or a conspicuous part of the real
property so assessed to him or her. He shall keep a copy of the
notice, with a memorandum thereon of the date of mailing,
delivering or posting of said notice or the property, as the case
may be, which shall be prima facia evidence of the mailing,
delivering or posting of same.

77. On and after the first day of January succeeding the
levy for any year the collector may enforce the payment of any
taxes due and owing by mailing or delivering to the delinquent
taxpayer or his agent, or by posting, as provided in Section 76,
on property when owner or agent cannot be found, a notice giv-
ing the amount of taxes due, warning said delinquent that if
said taxes are not paid within twenty days from the date of said
notice he will proceed to sell the said delinquent's property for
the payment of said taxes, interest and the penalty thereon.
At the expiration of said time he may advertise said property
or any part thereof by two successive insertions in some news-
paper published in Crisfield prior to the day of sale, and by
such other notice as he may deem proper, and sell said property
so advertised, until said taxes and penalties, together with the
costs of advertising, not to exceed three dollars for any one