EMERSON C. HARRINGTON, GOVERNOR. 307

increase, decrease, or correct any assessment which they may
find to be at such time improper.

Taxes.

Section 19. And be it further enacted. That the Mayor
and Common Council shall have power to levy on or before
the 30th day of June, in each year, taxes at such rates as they
may find necessary to meet anticipated expenses for the com-
ing fiscal year, not, however, to exceed 20 cents on the $100
on the assessment for all general purposes. All taxes for
special purposes authorized under this Act, or under any suc-
ceeding Acts shall be levied at the same time, and all taxes so
levied shall be a lien on any and all property of the person,
partnership or corporation against whom they may be levied.
The taxes so levied shall be due and payable on the first day
of August next succeeding the levy thereof, and shall be in
arrears and subject to interest from and after that date. It
shall be the duty of the Town Clerk and Treasurer within ten
days after the levy has been made to notify each person against
whom, or the known owner of each piece of property against
which, any tax has been levied by placing a tax bill showing the
amount due in the United States mail with sufficient postage
prepaid, addressed to such persons or owners at their last known
poet office addresses. In case such owner or owners are un-
known, such bills shall be left, or set up upon the premises
against which the taxes axe levied. All taxes shall be payable
to the Town Clerk and Treasurer, and his receipt therefor shall
be the receipt of the Mayor and Common Council of Mount
Rainier.

All taxes levied against real and personal property in said
town which are not paid on or before the 31st day of
December in the year of their levy, shall be in default, and it
shall then be the duty of the Town Clerk and Treasurer to
advertise all such real property for public sale on or before
the third Monday in February of the year succeeding the year
for which said taxes remain unpaid, by advertisement in a
weekly newspaper published in said town, or if there be no
paper published in said town, then in some paper published
elsewhere in Prince George's County, at least three weeks be-
fore such sale, which advertisement shall state the day of sale,
the name of the party in whom the property is assessed, if
known, and the amount of taxes due with interest and costs,
and also a description of the property sufficient to identify the
same, which said sale shall be held at some public place in