EMERSON C. HARRINGTON, GOVERNOR. 1067

at law against the owner thereof as other debts are collected,
and the expense of the same shall be a lien upon the property
charged therewith, and to grant franchises to any person or
corporation for any public purpose or utility.

SEC. 14. And be it enacted, That all property, real, per-
sonal or mixed, bonds, stocks and valuable securities of all
kinds whatsoever within the limits of said town of Accident
by law liable to be valued and assessed and chargeable with
taxes within this State shall be valued at its or their cash
value and chargeable according to such valuation with the
public assessment for the use and purposes of said corpora-
tion; any assessor appointed by the council of said town shall
have the power and authority to require the owner, possessor
or claimant of any property made liable to valuation and
assessment to give them such full and accurate statement in
writing of his property as may be necessary to enable the
assessors to ascertain the value thereof, the same to be under
oath of such persons to be administered by them or any one of
them.

SEC. 15. And be it enacted, That the said council may
annually levy upon the assessable property within said town
by direct tax not exceeding fifteen cents on the one hundred
dollars such sum as they may deem necessary for the purpose
of defraying and settling the expenses incurred by them on
behalf of said corporation.

SEC. 16. And be it enacted, That the taxes to be levied
on the property so made liable to be valued and assessed shall
be liens on the real and personal estate of the person or per-
sons so indebted from the day on which, the tax list shall have
been delivered to the bailiff or other person authorized and
appointed to receive and collect the same, and if said tax can-
not be made out of the personal property of said persons
against whom taxes may be charged, then the same may be
collected by the collector by the sale of such real estate of said
person by complying with the same requirements as the treas-
urer of Garrett County.

SEC. 17. And be it enacted, That the said council shall
have power to appoint a police magistrate for said corporation
who shall be a justice of the peace of the State of Maryland
in and for Garrett County, residing in said district No. 5.
He shall have full authority, power and jurisdiction to hear,
determine and pass sentences in all cases of the violation of