ALBERT C. RITCHIE, GOVERNOR. 215

He shall keep the assessment books of said City, with the
names of the owners of property arranged alphabetically, or
as nearly so as may be practical, and the property assessed
so described as to be identified, and the value of each piece
of such property shown therein.

He shall keep full and fair account of all money received
by him and of all money paid out, showing from whom or
what source it was received and for what and to whom it was
paid out. Special funds shall be kept under separate heads.

He shall on each day deposit in some bank or banks of
Salisbury, to be designated by the Council, to the credit of
the Mayor and Council of Salisbury, all moneys received or
collected by him for taxes or from any other source (except
as herein expressly otherwise directed) belonging to the said
corporation. Said money shall be paid out only on check signed
by the Clerk and countersigned by the President of the Coun-
cil, and shall be drawn only for such debts or purposes as
may be designated by the Council.

All books, papers, documents, records and supplies used by
the said Clerk shall be furnished by the Mayor and Council
of Salisbury and shall be its property and shall be turned over
by said Clerk to his successor in office when such successor has
duly qualified.

158C. The Council shall, on or before the first day of
October, annually levy upon the assessable property subject
to taxation for City purposes a sufficient sum for all general
purposes, not to exceed sixty-five cents on the one hundred
dollars of the assessed value of such property, and such
sums as have been heretofore authorized or that may be
hereafter authorized by Act or Acts of the General Assembly
of Maryland for the liquidation and payment of the indebt-
edness of the City of Salisbury, or any bonds thereof and
interest thereon, issued or to be issued under the authority
of law heretofore or hereafter passed. The taxes so levied
shall from the time of the levy be a lien upon the real and
personal property of the person by whom they are owing;
provided, however, that the said Clerk of Salisbury may seize
and take and sell any property of the owner for the purpose
of enforcing the payment of such taxes due and owing. And
the said taxes may be collected either by sale as herein pro-
vided or as other debts are collected under the laws of this
State. The said taxes shall bear interest from the first day
of January next succeeding the levy, and all taxes not paid
and in arrears after the said first day of January shall be
collected as herein provided.