884 LAWS OF MARYLAND.. [CH. 356

and bridge tax collected by said County Commissioners after
the fiscal year for which the same was levied, shall be ac-
counted for and paid over to the said Mayor and Town Coun-
cil from time to time in the year in which the same shall be
collected. Said road and bridge tax shall be refunded and
paid for the fiscal year 1952 and for each fiscal year there-
after. The money so received by the said Mayor and Town
Council shall be used by it for the repair and improvement
of the streets, avenues and roads within its corporate limits.

213. The Mayor and Town Council of Cheverly shall have
power to levy, on or before the 30th day of June for each
year, the tax year commencing on the first day of July, taxes
at such rate as they may find necessary for anticipated ex-
penses for the coming fiscal year, not to exceed seventy-three
and one-half cents (73^^) on the One Hundred Dollars as-
sessed valuation based upon the State and County assess-
ments for all purposes. All taxes so levied shall be a lien on
any and all property of the person, partnership or corpora-
tion against whom or which they may be levied, and the
taxes so levied shall be due and payable the first day of July
next succeeding the levy thereof, and shall be in arrears and
subject to interest at six per cent (6%) per annum from and
after the first day of August following. On such as remain
unpaid after the first day of November following, there shall
accrue, in addition to said interest, a penalty of one-half of
one percent for each whole month that may elapse thereafter,
until paid, or. a sale for default shall have been finally ratified
by the Court.

214. The Town Clerk and Treasurer of Cheverly shall be
the collector of all taxes and special assessments levied, and
shall have full power to enforce payment thereof, as herein-
after provided in Section 215. It shall be the duty of the
Town Clerk and Treasurer, within thirty (30) days after the
levy has been made, to notify each person against whom any
tax has been levied by placing a tax bill showing the amount
due in the United States mail with sufficient postage prepaid
addressed to such persons or owners at their last known
address as it appears upon the Treasurer's tax roll of said
Town. The non-presentation of such tax bill shall not affect
the validity of any proceedings to enforce the collection of
taxes.

215. The Town Clerk and Treasurer of Cheverly is author-
ized to enforce the collection of all taxes and/or special as-
sessments levied by the Mayor and Council of Cheverly and
in default thereof, in accordance with the provisions of Sec-