458                         LAWS OF MARYLAND.                 [CH. 164

they may prescribe the manner in which such assessments shall
be made, and provide for the adjustment of all differences in
relation to such assessment, and to do all other things necessary
in making such assessment; and the Mayor and Council shall
have power to levy and collect taxes in the town, not exceeding
for general purposes in any one year one dollar and twenty-
five cents ($1. 25) on each one hundred dollars ($100. 00)
of assessable property, and shall also levy and collect the taxes
required to meet the interest and redeem at maturity all bonds
heretofore legally issued.

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

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

All property assessed under any ordinance shall be charge-
able 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 tax-
payers 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, imme-
diately after said levy is made, make out the bills of each tax-
payer, to which a similar notice shall be annexed, and upon
application shall forward the bill by mail or otherwise to the
person or his agent, to whom taxes have been assessed. Imme-
diately 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
identification, and the amount of taxes levied and in arrears,