ALBERT C. RITCHIE, GOVERNOR.                  501

expended upon the streets, roads, avenues, and alleys of the
town as the Mayor and Council may see fit.

252.      The Mayor and Council is hereby authorized, em-
powered and directed to levy and cause to be collected annually
taxes at the rate of 25 cents or less on each one hundred dollars.
($100. 00) of the assessed valuation of the real and personal
property in said town based on the State and county assessments.
for all purposes, and any taxes so levied shall be a lien on any
and all property of the person, company or corporation against
which they may be levied. It shall be the duty of the Clerk-
Treasurer of the said town as soon as said taxes are payable to
give notice by mail to each owner of property within the said
town, said notice to be mailed to the best known post office
address of such owner.

253.     All taxes levied by the Mayor and Town Council of
Colmar Manor on real estate and franchises to use the streets*
shall be due on the first day of July next succeeding their levy
and shall bear interest from that date. On such as remain
unpaid after the first day of November following there shall
accrue in addition to said interest a penalty of one-half of one
per cent, for each whole month that may elapse thereafter
until paid or a sale for default shall have been finally ratified
by the Court. All special assessments made by the said Mayor
and Town Council shall bear the same rate of interest as is
now prescribed by law upon all unpaid installments for a
period of two years- from the respective dates of such assess-
ments; and thereafter, in addition to such interest, there shall
accrue a penalty of one-half of one per cent, for each whole
month that may elapse until paid or a sale for default shall
have been finally ratified by the Court.

254.      The Clerk-Treasurer of the Mayor and Town Council
of Colmar Manor shall be the collector of all taxes levied, and
special assessments made by it, and shall have full power to
enforce payment thereof by the sale of the property liable
therefor, and to convey a good title to any such property sold
by him. Taxes and special assessments levied upon real estate
shall be a lien thereon from the date the same are levied or
made.

255.      The Clerk-Treasurer of said Mayor and Town Coun-
cil shall prepare, after the first day of February in each year,
a list of all taxes in default levied, and all special assessments-