THEODORE R. MCKELDIN. GOVERNOR 721
of Caroline County general taxes not exceeding $1. 50 per $100
of assessment and such special or limited rates of Town taxa-
tion as it may deem wise on any class of property so selected
as a subject of Town taxation for which a fixed or limited rate
of Town taxation is not prescribed in Article 81 of the Public
General Laws of Maryland, as aforesaid. Provided all such
Town taxes shall be levied upon assessment made pursuant
to Article 81, as aforesaid, by the County Commissioners of
Caroline County or by the State Tax Commission of Maryland
except that the proper Town authorities shall have the right
and authority to assess any escaped taxable property in said
Town which shall be subject to the regular tax rates of such
Town on the assessment thus made until such property has
been assessed by the appropriate assessing authorities under
said Article 81. There shall be the same right of appeal in
such cases of such assessments as is provided for assessments
made by the County Commissioners, and for the encourage-
ment of a new industry they may exempt in whole or in part,
the assessment upon any property, machinery or tools belong-
ing to a manufacturer, individual, or individuals, for such
period of time as may be determined, not exceeding 10 years.
135. All taxes, rents, rates and charges of every kind whatso-
ever, as levied, determined and charged by the said Commis-
sioners of Dent on, until paid are hereby declared to be and
made liens upon the property in respect of which they are
levied, charged or assessed, and shall be the debt of the owner
or owners thereof and shall be due and payable at the time and
in the manner and subject to the discounts, interest and pen-
alties as is now or shall be prescribed by local law or ordi-
nance, and shall be collectible as ordinary taxes, and where
two or more parcels of property are owned by and assessed
to the same person or persons, one or more parcels may be
sold for the purpose of collecting the levies and charges afore-
said upon all or any thereof. Tax sales shall be conducted as
prescribed in or permitted by the applicable provisions of
Article 81 of the Annotated Code of Maryland.
136. The said Commissioners shall cause to be made and
delivered to the Treasurer a book containing an alphabetical
list of the taxpayers in said Town, together with the aggre-
gate assessment of each and the amount of taxes due and owing
from each taxpayer.
137. Immediately upon the receipt, by him, of the books
specified, and after said taxes are due and payable, the Treas-
urer shall proceed to collect all taxes levied by said Commis-
sioners; and if any person shall neglect or refuse to pay said
taxes on demand, after the same shall become due and pay-
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