138 LAWS OF MARYLAND [CH. 70

erty of the town to meet the corporate expenses, require-
ments and purposes of the town, such taxes not to exceed
the rate of twenty-five cents on every one hundred dollars
of assessed property, for the current expenses alone. If
the said Mayor and Council in their discretion at any time
deem it necessary or advisable to increase the said tax
rate to a sum not to exceed fifty cents on every one hun-
dred dollars, they shall submit such proposed increased
rate to the vote of the qualified citizens of said town at
either a regular or special election, and if said question
shall be submitted to the vote of the people under the power
hereby granted, then there shall be printed on the ballots
the words "for an increase in the tax rate to (here shall be
printed the proposed rate) cents on every one hundred
dollars, " and "against the increase of tax rate; " and if a
majority of the votes cast shall be against the increase of
the tax rate, the said tax rate shall not be increased, but if
a majority of the votes cast be for the increase in the tax
rate then the Mayor and Council shall be and they are here-
by authorized to make such general levy at the rate so au-
thorized by said vote. If any vote should be taken under
the power hereby granted, then the judges of election shall
embody the result thereof in their returns of said election,
which said returns shall be certified as in this Act provided
for elections of the Mayor and Council. Should any special
election be held under the powers granted in this Section,
then the same shall be held after the same notice and under
the same regulations as hereinafter provided for a special
election on the question of a bond issue for the town of
Berlin.

(b) The levy shall be made in each year between the
first day of [August] January and the first day of [Sep-
tember] February, and whenever the Mayor and Council
shall make the yearly levy they shall cause to be made out
a list of the persons, firms or corporations, or associations
chargeable with the taxes levied, together with the aggre-
gate assessment of each such person, firm, corporation or
association in real and personal property, and they shall
add thereto a copy of the ordinance, resolution or rule of
the Mayor and Council by which the said levy of taxes was
made and the rate of the said levy signed by the Mayor
and secretary and with the corporate seal thereto affixed,
and they shall deliver the same to the tax collector of said
town and it shall be a sufficient warrant to him to collect
the said taxes; provided, that if on account of death or
from any other extraordinary cause the Mayor and Coun-
cil should be unable to make the levy before the first day of
[September] February in any year they may make the