230 LAWS OF MARYLAND. [CH. 67

period of twelve months from the date of such sale, the
amount of the purchase money, with interest thereon at
the rate of fifteen per cent, per annum from the date of
such sale, and by paying the costs of the proceedings, and
the Clerk of the Circuit Court aforesaid shall immediately,
upon receipt of such payment, make an entry thereof upon
his docket, in the cause wherein said sale is reported; and
the said President and Commissioners shall thereupon pay
to the Clerk of said Court, to be by him forthwith paid to
the owner or person redeeming said land, any sum in their
possession arising from the sale of said land, over and above
the amount of taxes, interest and costs, due at the time of
said sale.

317H. That in addition to the ways and means herein-
before provided for collecting taxes due the President and
Commissioners of Princess Anne by sale of the property
of such delinquent tax payer and as an additional remedy,
the said President and Commissioners of Princess Anne
may enter suit at law before the Justice of the Peace. or in
the Circuit Court for Somerset County and maintain an
action for any such taxes so in default, together with inter-
est thereon, and by such action the said President and Com-
missioners shall not lose the lien of said taxes upon the
property of such delinquent, but such judgment recovered
for over due taxes shall constitute a preferred lien upon
the real estate of such delinquent tax payer over all other
liens except State and County taxes, and shall be designated
by the words "Tax lien" by the Clerk of said Court or by
said Justice as the case may be, when indexing said judg-
ment.

3171. In case any property which, under the law is sub-
ject to taxation for municipal purposes in the Town of
Princess Anne, has not been assessed such property may be
placed on the assessment books of said town at any time
and shall be subject to taxation for the current and previous
years not exceeding four years in all, in the same manner
as other property is subject to taxation.

SEC. 2. And be it further enacted, That except as other-
wise provided in this Act and when not inconsistent here-
with, the assessment, levy and collection of taxes in the
Town of Princess Anne, shall be subject to the provisions
of Article 81 of the Code of Public General Laws of Mary-
land, and the President and Commissioners of Princess
Anne shall constitute the board of assessors, the levying