ALBERT C. RITCHIE, GOVERNOR.                    635

the penalties and punishments for the violation thereof, and
may provide for the enforcement of said ordinances by a prose-
cution before any Justice of the Peace of Prince George's
County. The said commissioners shall have supervision over
all sidewalks, streets and alleys of the said town, but shall not
in any way interfere with the lawful public use of any county
roads running through the said town. For the purpose of town,
taxation the commissioners shall adopt the county assessment:
of all real estate, and shall make up a full and complete list
of the said property in the said town with the names and ad-
dresses of the owners thereof on or before the first day of
July of each year. As soon thereafter as it is practicable, the*
said commissioners may by ordinance levy a tax not to ex-
ceed twenty-five cents (25c) per one hundred dollars ($100)
on such assessed real estate as the needs of the town may re-
quire. Said tax shall be levied as of July first of each year,,
which is hereby declared to be the beginning of the fiscal year
of the said town, and shall be in default on the first day of
October of each year, and shall thereafter bear a penalty of
one per centum per month until paid. The treasurer shall
calculate the amount of taxes due by each person and shall
render a bill to the address given on such list of assessment
either by depositing the same in the mails or otherwise, or if
the address of such person is unknown, to the best address
ascertainable. All taxes not paid by the first of March next
succeeding their levy shall be collected in the following man-
ner: The treasurer shall make up a list stating the name of
the owner, a brief description of the real estate, the amount of
the taxes and interest and penalties due, and advertise the
same for four consecutive weeks in some weekly newspaper
published in Prince George's County, giving notice therein
that at 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 attend and offer the said prop-
erty for sale, and if there be no bidders for any particular
piece to buy the same in the name of the town. Any person
interested in said property may redeem the same within two
years from the date of said sale, 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 commissioners are hereby