548                          LAWS OF MARYLAND.                  [CH. 200

repair and improvement of the streets, avenues and roads
within its corporate limits.

SEC. 15. * And be it further enacted, That the Mayor and
Town Council of Cheverly shall have power to levy, on or
before the thirtieth day of June for each year, the tax year
commencing on the first day of July, taxes at such rate' as they
may find necessary for anticipated expenses for the coming
fiscal year, not to exceed twenty-five cents, on the one hundred
dollars assessed valuation, based upon the State and county
assessments for all purposes. All taxes so levied shall be a
lien on any and all property of the person, partnership or
corporation against whom or which they may be levied, and
the taxes so levied shall be due and payable the first day of
July next succeeding the levy thereof, and shall be in arrears
and subject to interest at 6 per cent, per annum from and
after 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.

SEC. 15 (a). The Town Clerk and Treasurer of Cheverly
shall be the collector of all taxes levied, 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 levied upon real estate shall be a lien
thereon from the date the same are levied or made.

SEC. 15 (b). The Town Clerk and Treasurer shall pre-
pare, after the first day of February in each year, a list of all
taxes in default levied by the said Mayor and Town Council
upon) real estate within the corporate limits of the town of
Cheverly, commencing with the tax year 1931-1932. Said
list shall set out respectively the name or names of the owner
or owners of the real estate so listed; a fair description of each
piece of real estate sufficient to notify the owner or owners
thereof that it is his property which is advertised; the amount
of the taxes and interest, penalties and costs for which the same
is liable; and a reference to the subdivision or section in
which said real estate is situated. The amount of said taxes
and interest, penalties and costs may be indicated by the dollar
sign and a period in the same way dollars and cents are usually
written in figures as, for instance, "$3. 50. " The said Town