50 LAWS OF MARYLAND [CH. 17

The Commissioners of Queen Anne shall have full power
and authority to levy annually upon all the property of the
town subject to assessment and tax for State and County
purposes, such taxes at such rates as may be necessary,
in its judgment, for the expenses of the current fiscal year,
including the cost of lighting the streets, lanes and alleys
of the town, not to exceed Twenty Cents on the One Hun-
dred Dollars assessed valuation unless a greater rate be
approved by referendum to the qualified voters of the
Town. The Fiscal year of said town shall be the calendar
year. The Commissioners shall not levy for municipal
purpose upon any farm land so long as such property
retains its character and is used solely for farming, nor
upon inventory, merchandise or machinery lying within
the corporate limits of Queen Anne.

322M. (400N). All taxes levied under the authority of
this sub-title shall be a lien on any and all property of the
person, company or corporation against whom they were
levied, and the Commissioners shall by ordinance or resolu-
tion provide for the systematic and orderly collection of
taxes consistent with those provisions of Article 81 of the
Code of Public General Laws of Maryland applicable
thereto.

The bailiff or Commissioners of Queen Anne upon re-
ceiving notice from the Treasurer of Queen Anne's or
Talbot Counties, as the case may be, as provided by 72
of Article 81 of the Annotated Code of Maryland (1951
Edition), not later than thirty days after receipt of said
notice shall certify to said Treasurer a statement of all
taxes due to the town of Queen Anne and the payment of
said taxes shall be enforced in accordance with the provi-
sions of the general laws relating to tax sales as provided
by Section 70 to 121 of Article 81 of the Annotated Code
of Maryland (1951 Edition). The payment of said taxes
may be enforced in any other manner now provided by law.

Taxes on personal property shall be collected as is now
provided by law for the collection of such taxes due Queen
Anne's or Talbot Counties, as the case may be.

322N. (4000). The bailiff or the clerk shall attend the
meeting of said Commissioners, and shall each take and
subscribe to an oath, to be administered by one of the Com-
missipners, for the due and proper discharge of the duties
of their respective offices; and the Commissioners may take
bond from the bailiff for the faithful performance of the
duties of his office; the bailiff shall arrest and carry before
some justice of the peace, resident in said town, to be dealt