140 LAWS OF MARYLAND. [CH. 69

Justice of the Peace of Prince George's County, and upon con-
viction may provide for a fine not exceeding $100, payment of
which shall be enforced by commitment to the county jail until
paid not exceeding ten days.

SEC. 16. At the first meeting of the town Commissioners
elected hereunder they shall appoint one person from each dis-
trict to serve until the first Monday in June, 1924, at which
time their successors shall be appointed, and thereafter every
two years, who shall be the Board of Assessors for the Town of
Berwyn. Said Assessors shall assess all property, real and
personal, within said town at a full fair value, or as to lots and
improvements thereon may adopt the county assessment, but in
no event shall any lot or improvements thereon exceed the
county assessment. They shall make up a full and complete
list of said property and the names and addresses of the own-
ers thereof and file the same on or before the first day of Sep-
tember of each year with the Commissioners. At the meeting
next succeeding the first day of September in each year the said
Commissioners shall give public notice by posting in at least
three conspicuous places in said town that said assessment has
been returned and any person desiring to be heard thereon will
be heard at a time and place designated in said notice, at
which time and place the said Commissioners shall meet and
determine all questions arising under said assessment. As
soon thereafter as practicable said Commissioners shall levy a
tax on all property assessed not exceeding twenty cents" per
$100 as the needs of the town may require. Such tax shall be
levied as of September the first of each year, which is hereby
declared to be the beginning of the fiscal year of said town,
and shall be in default after November the first of each year,
and thereafter shall bear a penalty of one per cent a month
until paid. The Treasurer of said town shall calculate the
taxes due by each person and shall render a bill by depositing
the same in the mails to the address given on said list of assess-
ments, or if unknown, to the best address ascertainable. All
taxes not paid on the first day of March next succeeding the date
of their levy shall be collected in the following manner: as to
real estate, the Treasurer shall make up a list, stating the name
of the owner, a brief description of the property and the
amount of taxes, interest and penalties due, which penalties
shall include the cost of collection, and advertise the same for
four successive issues in some weekly newspaper published in
Prince George's County, giving notice therein that at the time-