1712 LAWS OF MARYLAND. [CH. 702

per centum of the total appropriation for such, fiscal year.
The moneys in such Fund may be expended only for capital
expenditures for any of the several departments and agencies
in the City government, and only upon the approval by a
unanimous vote of all the persons elected to the Mayor and
City Council.

116. BUDGET HEARINGS. Before acting on the Budget
as proposed by the City Manager, the Mayor and City Coun-
cil shall have it published in the daily newspapers of the city,
and shall hold a public hearing thereon.

117. TAX BILLS, (a) Within thirty days after receiving
the certified tax rolls from the Assessment Division, the Tax
Collecting Division shall render an account of the tax due
to every person named therein.

(b) The Tax Collector shall make daily returns and pay-
ments to the Director of Finance of all tax moneys collected
by him during such period. He shall make a complete settle-
ment of all his collections within one year after receiving
the certified tax rolls, except that within six months after
receiving the said tax rolls the Tax Collector may be allowed
for insolvencies or uncollectible taxes, by action of the Mayor
and City Council. The bond of the Tax Collector shall be
liable for any City moneys which he may misappropriate.

(c) On all taxes remaining unpaid sixty days after ac-
counts of the same have been rendered, the Tax Collector
shall charge and collect interest from the date of the levy at
the rate of six per centum per annum, to be accounted for
with the tax.

118. LIENS FOR TAXES, (a) All taxes levied by the
Mayor and City Council for the general purposes of the City,
or for the payment of interest and principal on the lawful
indebtedness of the City, and all water rents charged by the
City, shall be and constitute a lien upon the property of the
person or persons against whom levied or charged, whether
such person or persons be resident or non-resident of the
City, adult or infant, non compos mentis, feme covert, or
otherwise. If such levy or charge has not been paid within
sixty days after an account thereof has been rendered, the
Tax Collector, in the name of the Mayor and City Council,
may proceed to enforce collection from the property of the
delinquent for the payment of taxes or water rents due
thereon by complying with the same requirements as apply to
the Tax Collector for Allegany County for the sale of real
estate for the payment of State and County taxes.