1552 LAWS OF MARYLAND. [CH. 542

(D) The assessment or revised assessment shall derive all
its validity from the ordinance of the Council adopting the
same, without regard to any defects or irregularities in the pro-
ceedings of the persons originally making the assessment or
revision

Section 10. (A) All taxes chargeable against any person or
corporation shall be a first lien, prior to all other liens or in-
cumbrances whatsoever, upon all real and personal property of
such person or corporation.

(B) Taxes may be collected by distraint, or by suit at law in
equity, or by sale of real property in the manner hereinafter
prescribed; but no distraint or attempt to distrain, or otherwise
to collect from personalty, shall be a prerequisite to a valid
sale of real property in accordance with the methods provided
in this Charter.

(C) Taxes and assessments shall be paid to the Treasurer
of the town. The actual incumbent of the treasury office is
authorized to collect all taxes and assessments due at the time
he assumes his office, as well as those falling due during his
term of office, and no Treasurer is authorized to make any col-
lection after the end of his term.

(D) The ordinance levying the taxes shall, of itself, con-
stitute the Treasurer's authority for proceeding to collect the
same, and no other warrant or evidence of authority is re-
quired.

(E) It shall not be necessary to make any demand for taxes,
or to render to the parties chargeable therewith any tax bills;
but it shall be the duty of each person chargeable with taxes to
attend at the office of the Treasurer and pay the same between
the first dav of Julv and the first dav of November in each

f t /

year.

(F) On or before the last day of June in each year, the
Council shall, by ordinance, levy the general taxes for the fiscal
year next ensuing which taxes shall not exceed two dollars
($2.00) on each one hundred dollars of essessable property.
Such taxes shall be due immediately on the levy thereof, and
if the taxes due from any person or corporation shall not be
paid before the first day of November following, there shall
be added on that day a penalty of one per centum thereof, and
a like penalty of one per centum on the first day of each suc-
ceeding month, until such taxes and penalties shall be paid;
provided however, that taxes paid prior to the first day of No-
vember of any year shall be subject to a discount as follows: