168 LAWS OF MARYLAND [CH. 77

power, machinery, manufacturing apparatus or engines
owned by any individual, firm or corporation in said village,
and properly subject to valuation and taxation therein,
which said tools, implements, machinery, apparatus or
engines shall be actually employed and used in the business
of manufacturing in said village; provided, such abate-
ment or exemption shall be extended to all persons, firms
or corporations engaged in the branch of manufacturing
industry proposed to be benefited by ordinances under the
provision of this section.

782. They shall have power and authority to authorize
and permit, and by ordinance to grant to any railroad com-
pany whose road enters or is intended to enter the corpor-
ate limits of Thurmont, the right and privilege of laying
down and constructing its tracks, and of building and grad-
ing its road along, through and over any of the streets,
lanes or alleys of said village, subject to such regulations
as may be prescribed in the ordinances granting such right
and privileges of laying down and constructing such track,
and building and grading such road along, over and through
any street, lane or alley of said village.

783. When Taxes are Overdue. The tax year shall be
from January 1 through December 31. The taxes provided
for in this sub-title shall be in arrears on the first day of
the succeeding July. They shall bear interest at the rate of
one-half of one per cent (0. 5%) for each month or fraction
of a month thereafter until paid. All taxes not paid and in
arrears after the first day of the following January shall be
collected as provided in this sub-title. The Board of Com-
missioners may establish discounts for prompt payment of
tax bills.

783A. Tax Bills. Immediately after the levy is made
by the Board of Commissioners in each year, the treasurer
and collector of taxes shall give notice of the making of the
levy by publication at least once in one or more newspapers
of general circulation in the town. He shall compute and
mail or deliver in person to each taxpayer or his agent a
bill or account of the taxes due from him. This bill or
account shall contain a statement of the amount of real and
personal property with which the taxpayer is assessed, the
rate of taxation, the amount of taxes due, and the date from
which they bear interest. In case the owner or his agent
cannot be found, the city treasurer and collector of taxes
shall attach the bill or account to a piece of the real prop-
erty so assessed. He shall keep a copy of the bill or account