EMERSON C. HARRINGTON, GOVERNOR. 909

of said town, subject to assessment for state and county taxes,
and they may prescribe the manner in which such assess-
ments shall be made, and provide for the adjustment of all
differences in relation to such assessment, and to do all other
things necessary in making such assessment; and the Mayor
and Council shall have power to levy and collect taxes in.
the town, not exceeding for general purposes in any one year
eighty cents (80c), on each One Hundred Dollars ($100. 00)
of assessable property, and shall also levy and collect the
taxes required to meet the interest and redeem at maturity
all bonds, heretofore legally issued.

The Mayor and Council may use the assessment of taxable
property within the limits of said town as made by the assessors
of Frederick County as the basis of taxation until the Mayor
and Council shall make and perfect a city assessment as pro-
vided for in the preceding section.

They may pass ordinances for the appointment of one or
more assessors, prescribing their duties, and providing a suit-
able compensation for them.

All property assessed under any ordinance shall be charge-
able with the taxes levied for the use of the corporation, and
the Mayor and Council may provide by ordinance for the in-
crease or abatement of any erroneous assessment.

It shall be the duty of the town clerk and Treasurer, as
soon as the annual tax levy is made and placed in his hands
for collection, to give notice by advertisement in one news-
paper published or circulated in Brunswick, which notice shall
state the time from which the taxes bear interest, and shall
warn all persons of their liability to be published as delin-
quent taxpayers and to have their property sold unless the
taxes, with which they are respectively charged are paid on
or before the first day of January then next ensuing. He
shall also, immediately after said levy is made, make out
the bills of each taxpayer, to which a similar notice shall
be annexed, and upon application shall forward the bill by
mail or otherwise to the person or his agent, to whom taxes
have been assessed. Immediately after the first day of Jan-
uary in each and every year he shall make out an alphabetical
list of taxes due and in arrears, which list shall contain the
name or names of the person or persons, or body corporate
assessed with property upon which taxes are due and in
arrears, a brief description of the property and such refer-
ences to title as will render the same certain of identification.