ALBERT C. RITCHIE, GOVERNOR.                  565

SEC. 15. And be it further enacted, That at the first meet-
ing of any Board of Commissioners elected hereunder they
shall appoint three persons of the town possessing the qualifi-
cations of a voter as set forth in Section 3 of this Act to act
and serve as a Board of Assessors for the Town of Fairmount
Heights. Said assessors shall adopt the county assessment on
all real property and make up a full and complete list of said
property within the said town limits with the names and ad-
dresses of the owners thereof and file the same with the Com-
missioners on or before the first day of July in each year. As-
soon thereafter as is practicable, the said Commissioners shall
by ordinance levy a tax not to exceed ten (10) cents per one
hundred dollars ($100) on all such assessed real property as
the needs of the. town may require. Such tax shall be levied
as of July first of each year, which is hereby declared to be
the beginning of the fiscal year of said town, and such taxes
shall be in default after the first day of October of each year
and shall thereafter bear a penalty of one per centum per month
until paid. The treasurer of said town shall calculate the
amount of taxes due by each person and shall render a bill to
the address given on such list of assessments either by deposit-
ing the same in the mails or otherwise, or if the address of any
such person is unknown to the best address ascertainable. All
taxes not paid by the first day of March next succeeding their
levy shall be collected in the following manner:

The treasurer shall make up a list, stating the name of the
owner, a brief description of the real property and the amount
of taxes, interest and penalties due, which penalties shall in-
clude the cost of the collection, and advertise the same for four
successive issues in some weekly newspaper published in Prince
George's County, giving notice therein of the time and place
named therein he will sell said property to the highest bidder
for cash. At such time and place the said treasurer shall at-
tend and offer the said property for sale and if there be no
bidders for any particular piece may buy the same in the name
of the town. Any person interested in said property may re-
deem the same within two years from the date of said sale
by paying all taxes, interest, penalties and costs, and if at the
expiration of said two years said property is not redeemed the
Commissioners shall give a deed to the purchaser which deed
shall convey a fee simple title and be prima facie evidence of
the validity of all acts of the town authorities leading up to
said sale and deed. The taxes levied by the said Commission-