WM. PRESTON LANE, JR., GOVERNOR. 63

Town taxes may be enforced by any legal means or modes
provided for the sale of property for delinquent taxes in the
State of Maryland.

260. The said Commissioners may annually levy upon the
assessable property within the said town by a direct tax,
not exceeding seventy-five cents on the one hundred dollars,
such sum as they may deem necessary for the purpose of
defraying and settling the expenses likely to be incurred by
them on behalf of said corporation; and the said Commis-
sioners may apply and appropriate the funds derived from
such tax, as well as other funds and money belonging to said
corporation in their discretion in paying the costs and ex-
penses of opening, closing, extending, widening, paving and
improving streets, alleys and grounds, for providing street
lamps and lighting the same, fire engines, fire prevention
equipment and apparatus, for removal of garbage, obstruc-
tions and nuisances, for setting and digging water pumps
and wrells, for water and sewerage systems, for street light,
for restricting the spread of contagious diseases, for the pay-
ment of their officers or employees reasonable salaries, and
for such other purposes as in their judgment benefit and
subserve the public interest of the town.

261. The said Commissioners shall, as soon as is practica-
ble, proceed to ascertain the amount necessary to be levied
for the use of the said corporation and the rate of taxation,
and shall cause to be made a book containing an alphabetical
list of the taxpayers of said town, together with the aggre-
gate assessment of each, and the rate of taxation and the
amount of taxes due and owing from each taxpayer under
said levy and assessment.

262. Immediately upon the making of the books specified
in the preceding section, the Bailiff shall proceed to collect
all taxes levied by the said Commissioners, and to pay over
the same, when required so to do by the said Commissioners,
to the Treasurer of said corporation; and if any person shall
neglect or refuse to pay said taxes on demand, then the
Bailiff may furnish to such person an account showing the
aggregate of his tax, or if he be absent, deliver the same at
the place of his last residence, and unless the same be paid
to the Bailiff within thirty days after such account shall
have been levied or delivered, the Bailiff may seize and sell
the property assessed, or if the same be goods and chattels
(and cannot be found as conveniently), he may seize and sell
any other of the goods and chattels, land or tenements of the
person or persons so refusing or neglecting to pay, after
giving at least twenty days' notice of the time and place
of sale by written or printed handbills, set up in two public
places in said town or printed in some newspaper published
in Caroline County.