ALBERT C. RITCHIE, GOVERNOR.                  201

122E. The Mayor and Council of Chestertown, in causing
an assessment to be mad© of all the property, real, personal.
and mixed, within the corporate limits of said town, shall ac-
cept the value placed by the State and County assessment upon
the said respective classes of property within the corporate
limits of said town.

122F. The Clerk to the County Commissioners of Kent
County is hereby annually directed and required to make a
list of the assessment of all the real and personal property
within the corporate limits of Chestertown and the names of
the persons assessed therewith and furnish the same to the
Mayor and Council of Chestertown on or before the fifteenth
day of July.

122G. As soon as the Mayor and Council shall ascertain
the amount to be levied for the use of said corporation and
shall fix and publish the annual rate of taxation, the clerk shall
cause to be made a book containing an alphabetical list of the
taxpayers in said town, together with the aggregate assessment
of each and the amount of taxes due and owing from each tax-
payer under said levy and assessment, and shall mail or deliver
to each taxpayer a bill for his taxes.

122H. Immediately after the said taxes are due and pay-
able as herein provided, the clerk shall proceed to collect all
taxes levied by the Mayor and Council of Chestertown, as
aforesaid, and if any person shall neglect or refuse to pay said
taxes on or before the first day of March next after the same
shall become due and payable, then the clerk shall furnish to
such person an account showing the aggregate amount of his
taxes, together with accrued interest thereon, due and in
arrears, or if said delinquent be absent, the clerk may mail
such account to the last known postoffice address of said de-
linquent or attach the aforesaid bill or account on a conspicuous
part of the real estate of said delinquent, and unless the same
be paid to the clerk within thirty (30) days after such account
shall be delivered, mailed or posted as aforesaid, the clerk may
seize, levy upon, and sell the property assessed or any other
of the goods, chattels, lands, and tenements located within the
limits of said town of the person or persons so refusing or
neglecting to pay after giving at least twenty (20) days' notice
of the time and place of sale by typewritten or printed hand
bills set up in three public places in said town, or by advertise-