356 LAWS OF MARYLAND. [CH. 328

the Mayor and Common Council shall have the right and
power to levy an additional assessment of not exceeding thirty
cents per one hundred dollars of the assessed valuation and
the proceeds of such additional assessment shall be used to
pay the cost of fire prevention equipment for said Town of
Riverdale, and provided further that said Mayor and Common
Council shall have the right, authority and power annually
thereafter to levy an additional assessment at a rate not ex-
ceeding five cents per one hundred dollars for the purpose of
maintaining such fire prevention equipment, said rate of five
cents per one hundred dollars to be in addition to the thirty-
five cents per one hundred dollars hereinafter referred to.
The Treasurer, upon receiving assessment and rate of taxation,
shall give notice by posting in public places or by advertising
once in some newspaper circulated in the town that the said
taxes are due and payable and will be received by him on
certain days and at a certain place to be named in said notice
or notices. All taxes are due and payable on the first day of
April in each and every year and if not paid on or before the
first day of October shall bear interest at the rate of one per
centum per month until paid and if not paid on or before the
first day of January next following, the treasurer shall make
up a list of the unpaid taxes, and shall advertise the same in
some newspaper published in Prince George's County, once in
each of three successive weeks, and give notice in said adver-
tisement that on a day to be named therein, not later than
one month from the date of the first insertion therein, he will
sell the properties therein named to th6 highest bidder for
cash. All properties so sold may be redeemable by the owner
thereof or his assigns within two years of said date of sale,
and in the event of the non-redemption of the same as herein
provided, the Mayor and Common Council shall deliver to the
purchaser thereof a deed for said property so sold and the said
deed so given shall be presumptive evidence that all the re-
quirements of the law have been complied with in making
such sale. All taxes duly levied, after the transmittal of the
list to the treasurer as in this section hereinbefore provided,
shall be a first lien upon the property against which they are
assessed.

In the event that in the election hereinafter provided for to
determine whether the citizens of Riverdale desire to be in-
corporated, shall be favorable to incorporation, the taxes for
the calendar year 1920 shall be at one-half the rate prescribed
in the first assessment by the Board of Assessors and the
same shall be due and payable on or before July first, 1920,
and that the penalty for non-payment at the rate of one per
centum per month shall not be exacted unless said taxes be
not paid before August 1, 1920.