250 LAWS OF MARYLAND. [CH. 98

shall be at the rate of sixty cents (60e. ) on the One Hundred
Dollars ($100. 00) of the assessed value thereof; said levy or rate
of sixty cents (60c. ) to be applicable to all taxpayers of said
city alike; which said taxes or assessments, when assessed and
levied, shall be a lien upon the real, personal and mixed prop-
erty on or against which they are assessed; provided, however,
that the Collector of Taxes of said City may seize, take and sell
any property, real or personal, of the owner, as State or County
taxes are collected, for the purpose of enforcing the payment
of such taxes due and owing, and said taxes shall be otherwise
collected, either by sale as set forth in the City Charter of Cris-
field, or may be collected as other debts are collected under the
law of the State. Said taxes to bear interest from the first day
of January 1922, and all taxes not paid and in arrears after
the said first day of January 1922 may be collected by advertise-
ment and sale, provided that said Collector shall give twenty days
notice to the taxpayers of his intention to do so by handbill or
advertisement in the newspapers of said City of Crisfield; pro-
vided that nothing in this Act shall in anywise affect the assess-
ments, as have been heretofore specially authorized, or that
may be hereafter authorized, by any Act or Acts of the General
Assembly of Maryland for the liquidation and payment of the
indebtedness of the said City, or the improvement thereof, or
any bonds thereof and the interest thereon, issued or to be
issued under authority of laws heretofore or hereafter passed.
SEC. 2. And be it further enacted that all taxes heretofore
levied or attempted or intended to be levied by the Council
of the City of Crisfield upon the assessable property of and in
said City subject to taxation for general City purposes, an-
nually, for each of the years 1920 and 1921, respectively, at
a rate in excess of sixty cents (60c) on the one hundred dollars
($100. 00) of the assessed value thereof, shall, upon the passage
by the said City Council of the Ordinance referred to and
authorized in the preceding section, be at the rate of only
sixty cents (60c) and no more, annually, for each of said years
and, the Mayor and Council of Crisfield shall, upon the adoption
and passage of said Ordinance authorized and referred to in
the preceding section hereof, repay and refund to any and all tax-
payers who may have heretofore paid taxes upon their assessed
property subject to taxation for general City purposes for either
or both of said years 1920 and 1921, at a rate in excess of sixty
cents (60c) upon the one hundred dollars ($100. 00, ) of the
assessed value thereof, the amount of such excess; and the said