602 LAWS OF MARYLAND. [CH. 305

maintenance of said town, not exceeding one thousand dol-
lars in any one year, and within thirty days after the
assessment is completed the assessment roll shall be made out
and posted in a conspicuous place in said town, and the parties
so assessed shall have the right of appeal to the said Board of
Commissioners from the assessment and valuation so as afore-
said made, and such appeal shall be heard by the said Board of
Commissioners at such times as they may specify, by public
notice of the days and dates of such appeals. The Commis-
sioners may also appoint a collector of taxes, who shall give
bond for the faithful performance of his duties; and said col-
lector shall pay over to the Treasurer of said Board of Com-
missioners at the end of each month, all money collected during
the month. The collector of said town shall in each year allow
a discount of five per cent, on all taxes levied under this Sec-
tion, paid on or before August 31st; four per cent, on all taxes
paid in September; three per cent, on all taxes paid in October;
two per cent, on all taxes paid in November, and one per cent,
on all taxes paid in December. On the first day of January
in each year taxes shall be deemed to be in arrears, and in-
terest shall be charged and collected from August the first of
the previous year until paid; and immediately after the first
day of January the collector of taxes shall deliver to each delin-
quent who has not prior thereto received the same, an account
of his assessment and the taxes and interest due thereon, with
a notice and warning thereto attached, that unless payment
be made in full within thirty days from the delivery of said
notice the same will be collected by a process of law; and the
said collector may at any time between the first day of January
and the first day of April proceed to seize, levy upon and sell the
property of said delinquents, or so much thereof as may be
necessary to pay said taxes with interest and costs thereon, and.
also to pay the taxes levied under Section 160 of this Article,
according to the provisions of the Code of Public General Laws
relating thereto; and on the first day of April of each year the
collector shall immediately proceed to collect all unpaid tax
bills by seizing, levying upon, advertising and selling said prop-
erty, or so much thereof as may be necessary to pay said taxes,
together with interest, charges and costs of sale, and for this
purpose the said collector is hereby clothed with all the power
possessed by collectors of taxes under the Code of Public Gen-
eral Laws; and the said collector shall report and pay over to
the Treasurer of the Board of Commissioners of the said town