1912 ARTICLE 7.

poration shall be chargeable with taxes levied for the use of the cor-
poration; and the Mayor and Common Council may provide by oridnance
or resolution for the increase of abatement of any erroneous assessment.
And for the encouragement of a new industry it may abate in whole or
in part the assessment upon any property, machinery or tools belonging
to a manufacturing corporation or individuals, for such period of time
as it may determine not exceeding ten years.

Carroll Co. v. Westminster, 123 Md. 198.

ANNUAL TAX.

1910, ch. 341, sec. 237 (p. 698). 1927, ch. 76, sec. 237

547. The Mayor and Common Council of Westminster, may levy an-
nually a general tax on the property in said corporation assessed as afore-
said, not exceeding forty cents on every one hundred dollars of the as-

sessed value thereof, which shall be a lien on said property, real, personal
and mixed, of the taxpayers of said city, respectively, until paid; and
interest shall be chargeable on such taxes after thirty days from the time
when the same are due and payable; and they shall be due and payable
thirty days from the date of levying the same. The said municipality
may also, in its discretion, allow a discount not exceeding five per centum
for prompt payment of said taxes. The taxes so assessed and levied, as
well as any other assessment made against real estate shall be collected
by distress and sale by the collector of tax as authorized and directed by
Section 528 of this Article.

POLICE JUSTICE.

1910, ch. 341, sec. 238 (p. 698).

548. The justice of the peace of the Seventh Election District of Car-
roll County selected by the Judge of the Circuit Court for said county

to serve as police justice, is hereby given jurisdiction to try, hear and
determine all offenses and acts committed in disregard of the ordinances
of the Mayor and Common Council, and upon complaint made before him
of the violation of any ordinance of said corporation he shall issue process
in the name of the Mayor and Common Council, directed to a bailiff,
constable or sheriff of Carroll County, to recover the fine or penalty im-
posed for the violation of such ordinance or the arrest of the party offend-
ing; and he shall hear and determine the matter in controversy as in any
case arising under the laws of the State, and shall receive the same fees
therefor.

1910, ch. 341, sec. 239 (p. 698).

549. In default of payment of any fine or penalty imposed by him for
a violation of any ordinance of the said corporation, the said justice of
the peace so serving as police justice may commit the party offending to
the county jail of Carroll County for the time prescribed by said ordi-