1002 LAWS OF MARYLAND. [CH. 388

they may think proper. They may recover such fines or penal-
ties by an action of debt, and in addition thereto may provide
for the commitment of the offender for a period of not more than
thirty days, to such place of confinement as they may provide.

SEC. 11. And be it further enacted, That the County Com-
missioners of Prince George's County and the Board of Road Com-
missioners of said county shall pay to the Town Commissioners
of Boulevard Heights or the Treasurer thereof, three-fourths of
all taxes collected for roads and bridges levied on the property
within the limits of said town and said sum so paid shall be ex-
pended by the Town Commissioners in the repairs and improve-
ments of the streets and roadways of said town.

SEC. 12-A. And be it further enacted, That the Town Com-
missioners of Boulevard Heights shall have power to levy a tax
on the real estate assessed in said town not exceeding twenty
cents on every one hundred dollars assessed real estate therein.
Said levy shall be made by the Commissioners of Boulevard
Heights on or before the first day of July in each and every year
and the said taxes shall be due and payable fifteen days after
the publication of the ordinance imposing the same; and if not
paid when due they shall bear interest at the rate of six per cent
per annum until the same are paid.

SEC. 12-B. It shall be the duty of the Town Commissioners
as soon as the annual levy is made and placed in their hands for
collection to give notice by posters placed in ten conspicuous
places in said town of the time from which the taxes bear inter-
est and warning all persons of their liability to be published as
delinquent taxpayers and to have their property sold unless the
taxes with which they are respectively charged are paid on or
before the first day of January then next ensuing. He shall
also immediately after the said levy is made make out the bills
of each taxpayer to which a similar notice is annexed and upon
application shall forward the bill by mail or otherwise to the
persons or their agents to whom the taxes have been assessed.
Immediately upon the first day of January of each and every
year he shall. make an alphabetical list of the taxes due and in
arrears which list shall contain the name or names of the person
or persons or body corporate, assessed with property upon which
taxes are due and in arrears, a brief description of the property
and such references to conveyances as will render the same cer-
tain of identification, and the amount of taxes levied and in ar-
rears with interest and costs accrued and to accrue thereon to