112 LAWS OF MARYLAND. [CH. 52

the Mayor and Common Council in accordance with the ordi-
nances or regulations adopted by them respecting such disburse-
ments and upon the qualification of his successor any balance
in his hands shall be by him paid over to such successor.

27. The Treasurer of said town shall be collector of taxes
for the town with power and authority to receive and collect
all taxes levied annually by the Mayor and Common Council
of the town by distress or levy and sale upon real or personal
property of the delinquent.

28. And the said treasurer shall receive as a full compen-
sation for the discharge of his duty a sum of one hundred
dollars per annum.

29. The Mayor and Common Council shall have the power
to levy and collect taxes in the town, not exceeding for general
purposes in any one year the sum hereinbefore provided. The
levy shall be made during the month of May each year, or as
soon thereafter as possible, and all taxes so levied shall be a
lien on any and all property and estate of the person against
whom it may be levied. The taxes so levied shall be overdue
and in arrears on the first day of October succeeding their
levy; provided, that in the event the tax levied against any
property is not paid on or before the 31st day of December
of such year next after the same shall become due, the Mayor
and Common Council shall have the power to sell the said
property for taxes; and two years after said sale, in the event
that said taxes and interest and penalties have not been paid,
to give a good deed therefor to the purchaser, provided, fur-
ther, that tax sales hereunder shall be advertised in at least one
newspaper in and for the County of Prince George's, and the
proceedings shall be analogous to that provided by law for the
sale of property for county taxes.

30. There shall be elected annually by the Mayor and
Common Council one person as clerk of said town, whose duty
and compensation shall be prescribed and regulated by the
Mayor and Common Council, to hold office from the first day
of June for one year, and the said clerk within thirty days
after the completion of the assessment and the fixing: of the
rate of tax is to deliver to the treasurer a copy of said docu-
ment, and the said treasurer shall collect the same as herein
provided, and the bond of the said treasurer shall be liable for
all sums of money that shall appear to be due on account of
taxes as aforesaid, until the same shall have been accounted for