PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 955

to the time named in the ordinance when the said ordinance
shall go into effect.

20. That the Commissioners shall have full power to assess
and collect an equal tax on all the property within the Cor-
porate limits, but such tax shall not exceed the rate of thirty
cents on the one hundred dollars of property taxed, and the
sums at which the said property is assessed for State and County
purposes shall be the basis for levying the town taxes, but the
said Commissioners may assess all new property, and all prop-
erty in the said town which they shall find is not assessed for
State and County purposes. The assessment so made by the said
Commissioners shall be at the fair cash value of the property so
assessed, and shall bear its proportional part of the town taxes,
provided that no part of any farm lands which are included
within the Corporate limits shall be taxed for corporate pur-
poses, so long as said farm lands shall be used for agricultural
purposes, without the consent of the owners thereof.

21. That whenever the Commissioners shall levy a tax they
shall cause to be made out an alphabetical list of the persons
charged therein, and shall cause to be affixed thereto the re-
spective sums to be collected from such persons, and shall issue
their warrant to the bailiff to collect the same, and the said
bailiff shall have all the power for collecting said taxes that is
invested in the County Collectors of Dorchester County for
collecting County taxes.

22. That said town taxes shall become due and payable on
the first day of January next succeeding the levy, and that all
taxes remaining unpaid after that date shall bear, interest at
the rate of six per cent, per annum, and that the Commissioners
shall levy the taxes at their regular meeting on the first Mon-
day in April in each year or as soon thereafter as practicable.

23. That the Commissioners may assess and levy annually
a tax not exceeding two dollars each, for any dog or bitch be-
longing to or kept by any of the inhabitants of said town, to
be collected as other taxes, and may compel the bailiff to kill
any dog or bitch within the limits of said town whose ostensible
owner, or those exercising control over the said dog or bitch
shall fail or refuse to pay the said tax or shall by any pretext
try to evade the payment of the said tax, and they shall provide
by ordinance suitable measures for enforcing the provisions of
this Section.