ALBERT C. RITCHIE, GOVERNOR. 201

The Mayor and Council may use the assessment of taxable
property within the limits of said town as made by the assessors
of Frederick County as the basis of taxation until the Mayor
and Council shall make and perfect a city assessment as pro-
vided for in the preceding section.

They may pass ordinances for the appointment of one or more
assessors prescribing their duties, and providing a suitable
compensation for them.

All property assessed under any ordinance shall be chargeable
with the taxes levied for the use of the corporation, and the
Mayor and Council may provide by ordinance for the increase
or abatement of any erroneous assessment.

It shall be the duty of the town clerk and Treasurer, as soon
as the annual tax levy is made and placed in his hands for
collection, to give notice by advertisement in one newspaper
published or circulated in Brunswick, which notice shall state
the time from which the taxes bear interest, and shall warn 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 said levy is made, make out the bills of each taxpayer,
to which a similar notice shall foe annexed, and upon application
shall forward the bill by mail or otherwise to the person or his
agent, to whom taxes have been assessed. Immediately after
the first day of January in each and every year he shall make
out an alphabetical list of 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 title as will render the same certain of identifica-
tion, and the amount of taxes levied and in arrears, with interest
and costs accrued and to accrue thereon to the date of sale,
to which list shall be appended a notice that if the said tax or
taxes are not paid on or before the second Monday in April
next ensuing together with the interest accrued there-
on and a proportional cost of advertising and fees, he
will proceed at ten o'clock A. M. on said second Monday in
April, at the Mayor's Office in the Town of Brunswick, to
offer the property assessed or so much thereof as may be
necessary for sale to the highest bidder for cash, which
said list and notice shall be published in a newspaper, pub-
lished or circulated in said Brunswick for four successive
weeks prior to the first Monday in March, and on said second
Monday in April the town clerk and treasurer shall, at the
hour and place named in said advertisement, proceed to sell
the property assessed or so much thereof as may be necessary,