1832.

LAWS OF MARYLAND.

CHAP. 180.

every Treasurer to be chosen as aforesaid, shall have full
power and authority to demand and receive, levy and make
ail and every the taxes which shall be laid and assessed,

His duty to levy

and collec accor-

ding to the list

funrnished him

pursuant to this act, by the managers, according to the
certificate or list which shall be delivered to such Treasur-
er, which certificate or list shall be his sufficient warrant
for that purpose, and in case any tax or taxes so laid and
assessed, or any part thereof shall remain unpaid for the
space of ten days after the time appointed for the payment
thereof, the Treasurer aforesaid may and shall proceed to
levy and make all such taxes so remaining unpaid, or any
part thereof remaining unpaid, in the same manner, and
by the same means and proceedings, as are provided by the
act of the General.Assembly of the State of Delware, en-
titled, An act concerning the Levy court, clerk of the
peace, assessors, collectors and county Treasurers, for levy-
ing and recovering the rates and taxes in said act men-
tioned; and any Treasurer having received a certificate or
list of taxes to be levied and made, shall have full power
and authority, and it is hereby made his duty to levy and
collect the same, notwithstanding his term of office as
such Treasurer may have expired, or another Treasurer
may have been elected, so that each Treasurer shall have
authority and be bound to levy and collect the severalrates
and taxes set forth upon the certificate or certificates, list
or lists, which may or shall have been delivered to him,
and the bond or bonds entered into as above, by any, and
every such Treasurer, and his surety or sureties, shall ex-
tend, as well to such rates and taxes as shall remain un-
collected, at and after the expiration of the term of office
of any such Treasurer, as to those which shall have been

Duty of owners to

pay

Sec. 13. And be it enacted, That the managers afore-
said, having appointed the time for the payment of the se-
veral rates and taxes, so assessed and apportioned among
the several owners of the said marshes and low grounds, as
directed in the sixth section of this act, it shall be the du-
ly of the several and respective taxables to pay to the
Treasurer, the taxes, which according to the list aforesaid,
to be delivered to the said Treasurer from time to time as

Case of failure

aforesaid, they shall be liable to pay at the time or times
appointed for such payment by the said managers; and
in case of the failure or neglect of any of the said taxa-

Penalty

bles to pay his or her or their tax by the time appoint-
ed for such payment as aforesaid, the taxable or taxables,
or persons or persons so failing or neglecting shall forfeit
and pay at the rate of fifteen per centum per annum, upon