1580 LAWS OF MARYLAND.

eccouragement of a new industry they may exempt in whole
or in part the assessment upon any property, machinery or
tools belonging to a manufacturing corporation, individual or
individuals for such period of time as they may determine, not
exceeding ten years.

SEC. 12. And be it further enacted, That the Commissioners
may, in the month of June, levy annually, general taxes on the
property in said corporation assessed as aforesaid, not exceeding
fifty cents on every one hundred dollars of the assessed value
thereof, which shall be a lien on all said property, real, personal
and mixed, of the taxpayers of said town respectively until
paid, and interest shall be chargeable on such taxes after ninety
days from the time when the same are due and payable, and they
shall be due and payable thirty days from the date of levying
same. The said Commissioners may in their discretion by or-
dinance, allow a discount not exceeding five per centum for
prompt payment of said taxes.

SEC. 13. And be it further enacted, That as soon after the
expiration of the time for hearing appeals from said assessment
as is practicable the Commissioners shall proceed to ascertain
the amount to be levied for the use of said corporation and the
rate of taxation; and shall cause to be made and delivered to the
Treasurer a book containing an alphabetical list of the taxpayers
in said town, together with the aggregate assessment of each
and the amount of taxes due and owing from each taxpayer
under said levy and assessment.

SEC. 14. And be it further enacted, That immediately upon
the receipt by him of the book specified in the preceding Sec-
tion, and after said taxes are due and payable as herein provided,
the Treasurer shall proceed to collect all taxes levied by said
Commissioners; and if any person shall neglect or refuse to
pay said taxes on demand after the same shall have become due
and payable, then the Treasurer shall furnish to such person an
account showing the aggregate of his tax, or if he be absent,
deliver the same at the place of his last residence, and unless the
same be paid to the Treasurer within thirty days after such
account shall be delivered the Treasurer may seize, levy upon
and sell the property assessed or any other of the goods and
chattels, lands and tenements of the person or persons so re-
fusing or neglecting to pay, within the limits of said town,
after giving at least twenty days' notice of the time and place
of sale by written or printed hand bills set up in two public