1286 LAWS OF MARYLAND. [CH. 740'

imprisonment in the town lockup by the Trial Magistrate
as a punishment of any crime or misdemeanor committed
therein to work upon the public streets and highways of
said town, or to do some work in connection with the im-
provements thereof as part of the prison discipline and
management.

TAXING POWER

46. (1) The Mayor and Council, is hereby authorized
to use the State and County assessment on all real and
personal property within the corporate limits of said town
which is subject to such assessment for state and county
taxes. They shall have power to levy and collect taxes on
all real and personal property in the town, not exceeding
for general purposes in any one year eighty cents (. 80) on
each one hundred dollars ($100. 00) of assessable prop-
erty, and shall also levy and collect the taxes required to
meet the interest and redeem at maturity all bonds here-
tofore legally issued.

TAX SALES

47. (1) It shall be the duty of the town clerk and treas-
urer, as soon as the annual tax levy is made and placed in
his hands for collection, to give notice by advertisement in
one newspaper published or circulated in Brunswick, which
notice shall state the time from which the taxes bear inter-
est, and shall warn all persons of their liability to be pub-
lished a, s delinquent taxpayers and to have their property
sold unless the taxes, with which they are respectively
charged are paid on or before the first day of January
then next ensuing. He shall also, immediately after said
levy is made, make out the bills of each taxpayer, to which
a similar notice shall be annexed, and shall forward the
bill by mail or otherwise to the person or his agent, to
whom taxes have been assessed. Immediately after the first
day of January in each and every year he shall make out
an alphabetical list of taxes due and in arrears, which list
shall contain the name or names of the person or persons,
or body corporate assessed with property upon which taxes
are due and in arrears, a brief description of the property
and such references to title as will render the same certain
of identification, and the amount of taxes levied and in
arrears, with interest and costs accrued and to accrue
thereon to the date of sale, to which list shall be appended
a notice that if the said tax or taxes are not paid on or
before the second Monday in April next ensuing together
with the interest accrued thereon and a proportional cost