318 LAWS OF MARYLAND. [CH. 132

not less than one hundred dollars, or be confined in the peni-
tentiary of the State for not less than one year, or be both
fined and imprisoned in the discretion of the Court, and shall
be forever thereafter disqualified from holding any office of
profit or trust created under this section and from voting at
any election to be held in said City.

SEC. 76. Immediately after the levy is made by the Council,
in each year, the Collector shall give notice of the making of the
levy in one or more newspapers published in said City. He shall
make out and deliver in person, or mail to each taxpayer at
his last known post office address, a bill or account of the taxes
due by him, giving the amount of real or personal property
with which he is assessed, the rate of taxation and amount of
taxes due, and the date from which the taxes will bear interest.
He shall keep a copy of the notice and shall make a memoran-
dum thereon of the date of delivering or mailing of said notice,
as the case may be, which memorandum shall be prima facie
evidence of the delivery or mailing of same.

SEC. 80. The said Clerk shall submit an itemized statement
at the first regular meeting in each month, or as often as he
may be requested, to the Council of all expenses incurred by the
city and of all money received and expended during the pre-
ceding month, and a like statement to the Mayor at any time he
may ask therefor. And at the end of each fiscal year, during the
month of July, the Clerk shall prepare and submit to the Mayor
and Council a statement in detail of all resources and receipts
and all expenditures and disbursements showing to whom and
for what purpose the City funds were expended during the
preceding fiscal year, which said statement, after being ap-
proved by the Mayor and Council, shall be published by them
not later than the month of August, in at least one newspaper
published in said City.

SEC. 85 The Council shall on or before the first day of
October annually levy upon the assessable property subject to
taxation for City purposes a sum sufficient for all general pur-
poses, not to exceed in any one year ninety cents on each one
hundred dollars of assessable property, and shall also levy and
collect the amount required to meet the interest on all bonds
heretofore legally issued or to be hereafter legally issued, and
to provide at least two thousand dollars per annum for a
Sinking Fund to be applied to the redemption of outstanding
bonds, which said taxes or assessments when assessed and levied