LAWS OF MARYLAND.

13

grieved, by the over valuations of the assessor, and to notify the in-
habitants of the town thereof, by advertisements to be previously
set up at the court-house door and market house, for at least ten days,
and the commissioners, upon any such appeal being; made to them,
may in their discretion examine the appellant himself or any other
person or persons on oath or affirmation, touching the particulars or
value of the property alleged to be over valued, and upon due exa-
mination or their own knowledge of the value thereof may abate or
increase the said valuation, and alter the return of the assessor ac-
cordingly.

Dec. Ses. 1822

5. And be it enacted. That every collector of the town tax before
he acts as such, shall give bond to the commissioners aforesaid, with
two good securities such as the commissioners shall approve of, in
double the sum to be collected, with condition, that if the above
bound do and shall well and faithfully execute the office
of collector of the taxes imposed by the commissioners aforesaid on
the owners of property in the town of Easton, and perform the seve-
ral duties required of hi: n by law, and the orders, directions, or or-
dinances of the said commissioners, and account with the said com-
missioner, for the amount of the said assessment and all other sums
of money that may be collected by him under the orders of the said com-
missioners and pay over the same to the said commissioners, or their
order within three months from his receipt of the assessment list,
then the above obligation to be void, otherwise to be and remain in
full force and virtue in law.

Collector.

6. And be it enacted, That the said commissioners shall forthwith
deliver to the said collector a fair alphabetical list of all the persons
chargeable with assessments or taxes according to the return of the
assessor aforesaid, with the respective sums to be collected from each
person; and the said commissioners shall thereupon endorse a war-
rant in the nature of a fieri facias, directed to the said collector au-
thorising and commanding him to make and levy the several sums of
money annexed to said list, and enforce the collection thereof if ne-
cessary by the seizure and sale of any part of the property either
real or personal of the person so assessed, or if the same be goods
and chatties and cannot be found, by the seizure and sale of any
other property of the said persons, and the said collector within the
space of ten days after receiving any such list of assessments shall
furnish every person so changeable, with the amount of his or her as-
sessments, and the same shall be payable to the said collector by every
such person within the term of thirty days thereof, and if not then
paid, it shall be lawful for the said collector, and he is hereby fully au-
thorised, empowered and required, to proceed to the collection there-
of, if necessary by seizure and sale of the property so assessed, or if
the same be goods and chatties, and cannot be found or conveniently
sold, by the seizure and sale of any other of the goods and chatties,
lands or tenements of the said person or persons so refusing or delay-
ing to pay such assessment, and the said collector shall account with
the commissioners for the amount of the assessment list aforesaid,
and also all other sums of money that may be collected by him, under
their order, at or before the end of three months from his receipt of
the list of assessments aforesaid.

List of taxes
&c.

7. And be it enacted, That it shall be the duty of the said
collector, and he is hereby authorised and empowered to assess and
value any assessable property that he may find within the limits
of the town, unassessed by the assessor aforesaid, at its worth

Collector
may assess,
collect &c