ALBERT C. RITCHIE, GOVERNOR. 519

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 171 of Article 24 of the Code of Public
Local Laws of Maryland as codified by John W. Staton and
legalized by the General Assembly of Maryland of 1914, and
amended by virtue of Chapter 212 of the Acts of 1918. title
"Worcester County," sub-title "Ocean City," be and the
same is hereby repealed and re-enacted with amendments so
as to read as follows:

171. The Mayor and City Council shall annually levy a tax
for the expense of the corporation on all property both real
and personal within the limits of Ocean City, including all
household furniture and effects in excess of one hundred dol-
lars in value held for the household use of the owner thereof
or the members of his or her family, but not on public or pri-
vate securities'and book accounts; and the taxes shall be col-
lected by a Collector appointed for the purpose by the Mayor
and the compensation of said Collector shall not exceed five
per centum and he shall give bond in such amount as the
Mayor and City Council shall prescribe with surety or sureties
to be approved by said Mayor and City Council, and shall hold
his office during the term of two years unless sooner removed
by the Mayor; and the said Collector in collecting the said
taxes shall have full power to distrain for the same and. to
sell under the same procedure as a Sheriff would sell under
a writ of fieri facias or the said taxes may be collected by
suit, judgment and execution as debts are now collected; and
if collected by suit, judgment and execution such suit, judg-
ment and execution shall be in the corporate name of the Mayor
and City Council of Ocean City; and judgments and execu-
tions in such suits for taxes shall have priority over all other
liens of whatsoever character, except for unpaid taxes due the
United States, the State of Maryland, or any of the counties
of the State of Maryland; and this remedy may be applied to
the collection of all taxes already levied by said Mayor and
Council of Ocean City as well as those to be levied after the
passage hereof; and in each such actions including actions be-
fore Justices of the Peace an appearance fee of five dollars to
the plaintiff's attorney shall be taxed as a part of the plain-
tiff's costs.

SEC. 2. And be it further enacted, That this Act shall take
effect from the first day of June, 1920.

Approved April 23,1920.