GARRETT COUNTY. 2743

be occupied by churches and public schools, and the same shall be col-
lected by a collector appointed by the said Mayor and common council for
the purpose, whose compensation for collecting said taxes shall not exceed
five percentum thereof, and who shall give bond in such amount that they
shall prescribe, and hold his office during their pleasure, and the collector
in collecting the taxes shall have the same power of distraint for the same
that the collectors of State and county taxes have. But the tax shall not
exceed fifty cents on the one hundred dollars in any one year. It shall be
the duty of the Mayor and common council annually during the first week
of July to post in at least three public places an itemized statement show-
ing the receipts from all sources of said village of Deer Park for the year
ending July 1st and an itemized statement of the expenditures during
said year by said Mayor and common council. The said statement shall
be verified by the affidavit of the Mayor.

P. L. L., 1888, Art. 12, sec. 86. 1886, ch. 201.

144. The basis of taxation, until a new assessment shall be made as
provided in the succeeding section, shall be the assessment now existing.

P. L. L., 1888, Art. 12, sec. 87. 1886, ch. 201.

145. Whenever, from time to time they think it necessary, they may
cause to be made a new assessment of the real and personal property with-
in the limits of the town, and for that purpose they shall appoint two of
the qualified voters of the town, being freeholders therein, to make such
assessments, who, before proceeding in the execution of their duties, shall
make oath before a justice of the peace that they will diligently and faith-
fully, without fear or favor, partiality or prejudice, assess all the taxable
property within the limits of the town, taking as the basis of said assess-
ment the market value of said property, according to the best of their skill
and judgment; and the assessors shall return to the mayor and common
council a fair copy of their assessment in a well-bound book, within one
month after their appointment; and they shall receive such compensation
for their services as the mayor and. common council may allow; and the
mayor and common council shall have power to alter and amend said
assessments whenever they think justice requires.

P. L. L., 1888, Art. 12, sec. 88. 1886, ch. 201.

146. They shall annually elect a treasurer of the corporation, who may
be one of their number, and who shall keep an accurate account of the
receipts and disbursements of the funds of the corporation in a well-bound
book, and shall render, annually, to them a detailed and full statement
thereof, which statement shall be posted in some public place in said town,
annually; but before the treasurer shall act as such, he shall give bond to
the State of Maryland in such penalty as they may prescribe, with sureties
to be approved by them, conditioned that he will well and faithfully ac-
count for all moneys received by him from the collector of the corporation,
or any other person, for the use of the towu; and will also well and truly