1672 LAWS OF MARYLAND. [CH. 774

provided, the Commissioners of Queenstown, at the time
of notifying said owners of real estate that they must erect
sidewalks, also notify said property owners the width that
said sidewalk must be, and also of the material of which
said sidewalk must be built; and the said Commissioners
may pass all laws or ordinances necessary for grading,
regulating, paving and repairing the pavements, lanes
and alleys of said town, and impose a tax on any lot front-
ing on any street, lane or alley, for the purpose of grading,
regulating, paving and repairing the pavement in front
thereof, or compel by fine or otherwise, the owner of any
lot to pave or repair the pavements in front thereof, agree-
able to the ordinances to be passed by them; and shall have
power to open and establish new streets, lanes and alleys
and to straighten and widen old streets, lanes and alleys
and to provide for the payment of damages and expenses
incurred by opening, widening or straightening the streets,
lanes and alleys as aforesaid, by levying and assessing the
same generally upon the whole of the assessable property
of the town or upon property of persons to be benefited
thereby.

343. In addition to special taxes authorized by law to
be levied, the Commissioners of Queenstown shall have
power to levy on or before the 25th day of October, in each
year, taxes at such rates as they may find necessary to
meet the expenses of the town, not however to exceed fifty
cents on the $100. 00 on the assessment, for all general pur-
poses. The cost$ of lighting the streets, lanes and alleys
of the town by gas or electricity shall be a part of the
general expenses of the town.

All taxes authorized under this act, and under any
special act, shall be levied at the same time, and all taxes
so levied shall be a lien on any and all property of the
person, partnership or corporation against whom they may
be levied.

The taxes so levied shall be due and payable on the first
day of November next succeeding the levy thereof, and
shall bear interest from and after that date.

It shall be the duty of the clerk of the town as
soon as possible after the levy has been made to notify
each person against whom, or the known owner of each
piece of property against which, any tax has been levied
by placing a tax bill showing the amount due in the United
States Mail with sufficient postage prepaid, addressed to
such persons or owners at their last known post office
address. In case any address may be unknown such bills
shall be posted on and in front of the Municipal Building
of the town.