464 LAWS OF MARYLAND.
tfon, to equalize the taxes assessed on said rolls, and in addi-
tion to the powers granted them by this Act, they shall also
have the same powers and perform the same duties as the
County Commissioners of Allegany County in regard to the
assessment of property for taxation, and the equalization
thereof, and shall be governed in their procedure and acts in
this respect, as is now provided by the laws of this State relat-
ing to the equalization of State and county taxes by the County
Commissioners; provided, however, that said Mayor and City
Council shall not sit for more than ten days in performing the
duties herein prescribed, except they shall have the power of a
board of equalization as herein provided.
It shall also be the duty of the said Collector to make out
lists of all property, real and personal, which has not been
given for assessment, either for the current or any former year
or years, according to the provisions of this Act and ordi-
nances made in pursuance thereof, and to assess the same in
the name of the owner, if he be known, and if not, then it shall
be assessed by description of the property and by the name of
the last known owner or as "unknown," as the case may be,
and the value of such property shall be determined by the said
Mayor and City Council, sitting as a board of equalization;
and such action may be taken to enforce the collection of taxes
so assessed, if the same are not paid, as is herein prescribed for
the collection of taxes on property given in for assessment.
The Mayor and City Council shall allow said Collector for any
insolvent or uncollectible taxes twice in each year at an inter-
val of six months, but not thereafter, and at the sessions when
allowances are considered, the Mayor and City Council may act
as and have the powers of a board of equalization. Said Col-
lector shall also collect all taxes levied by this Act, including
water rent, and in the collection of the same, in event of non-
payment, he shall proceed in accordance with the provisions of
the law of the State governing the collection of taxes, and
shall have the right to employ such remedies to enforce such
collection as are provided by the ordinances of said Mayor and
City Council and the laws of the State for the collection as are
provided by the charter and ordinances of said Mayor and City
Council and the laws of the State for the collection of the taxes
levied for State and county purposes. He shall give bond in
such amount as the Mayor and City Council may provide, in a
sum of not less than twenty thousand dollars ($20,000), with
two or more good and sufficient sureties, to be approved by the
Mayor and Commissioner of Finance and Revenue; and the
Mayor and City Council shall have the right to require a new
bond whenever in their opinion the existing bond is insufficient;
and whenever such bond is required, he shall perform no
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