LAWS OF MARYLAND.

SEC. 15. Be it enacted, That the Burgess and Commissioners
whenever they think the public interest requires it cause an as-
sessment to be made of all property within the corporate limits
of said town, subject to assessment for State and County taxes;
and they may, by ordinance, prescribe the manner in which
any such assessment may be made, and how the same shall be
kept, revised and corrected, provide for adjusting differences
in relation to such assessment, and do all other things which it
may deem necessary and proper in making such assessment and
keeping the same correct; provided such assessment shall not
exceed the assessment for State and County purposes, and the
Burgess and Commissioners are hereby authorized and empow-
ered to levy annually, with full power to provide by ordinance,
for the collection of the same, upon the taxable property of the
town, such taxes as it may think proper to pay all expenses
and debts of the corporation and obligations incurred in pur-
suance of the power conferred by this Act; provided that the
tax hereby authorized to be levied shall not exceed, in any one
year, thirty-two and one-half cents on the one hundred dollars
worth of assessable property; such taxes when levied, shall be a
lien upon the property on which such taxes are levied.

SEC. 16. Be it enacted, That any person may appeal from
the valuation made by the assessors to the Board of Commis-
sioners, and the said Board of Commissioners shall hear and
decide any such appeal in such manner as shall be provided
for by ordinance, and may abate or increase any such assess-
ment as it shall think proper.

SEC. 17. Be it enacted, That whenever the Burgess and Com-
missioners shall levy a tax, it shall cause to be made out an
alphabetical list of the persons to be charged1 therewith, and
shall cause to be affixed thereto the respective sums to be col-
lected from each person.

SEC. 18. Be it enacted, That the Burgess and Commissioners
are hereby authorized and empowered to appoint a tax collector,
in the same manner as other appointments are required to
be made, and the said collector may enforce the payment of
corporation taxes, in the same manner as collectors of State and
County taxes may enforce the payment of taxes.

SRC. 19. Be it enacted, That the tax collector shall receive
the tax list from the Burgess and Commissioners on or before
the first day of July of the current year, and lie shall collect
the taxes on the same within six months from the time he re-