WM. PRESTON LANE, JR., GOVERNOR. 603

or before the first Monday in July, in each and every year
which said taxes shall be due and payable and bear interest
on the first day of January next succeeding the levy of the
same as provided by Section 324 of this Article, but there
shall be no necessity for the Commissioners to appoint
assessors in order to get a basis for said levy but they must
adopt the assessments of the State and County, and use
the State and County's assessment thereof in making their
levy. In case any property which, under the law is subject
to taxation for municipal purposes in the Town of Princess
Anne, has not been assessed such property may be placed
on the assessment books of said town at any time and shall
be subject to taxation for the current and previous years
not exceeding four years in all, in the same manner as
other property is subject to taxation.

317H. Within sixty days after the annual levy shall
have been made the said Town Manager of Princess Anne,
in performance of his duties as administrative officer to
the President and Commissioners of Princess Anne, shall
make a true copy of the assessment list of the Town of
Princess Anne in books supplied by the Commissioners for
that purpose, showing the aggregate assessment of every
person, firm, or corporation as the same there appears on
the assessment books of the said Town with the names of
said owners arranged according to Election Districts, and
alphabetically for each District or division, and the amount
of regular and special town taxes due and owing by every
such person, firm, or corporation; and said books shall be
kept in the office of the President and Commissioners of
Princess Anne, or other place of safety from fire and bur-
glary, and the said Town Manager of Princess Anne shall
place thereon all credits whether for money received,
transfers, insolvencies, discounts, or abatements. He shall
also keep a full and fair cash account showing all sums of
money received by him, so as to indicate the source whence
the same was received respectively, and showing all sums
of money paid out by him either to the President and Com-
missioners of Princess Anne, or to any one else by their
warrant.

3171. All books, documents, and papers pertaining to
the office of the Town Manager of Princess Anne shall be
the property and records of the Town of Princess Anne,
and shall be kept as aforesaid by the said President and
Commissioners of Princess Anne, in a safe place, so as
to secure them against fire or burglary and shall at all
times be subject to the examination of the President and
Commissioners of Princess Anne, the Grand Jury of