872 TALBOT COUNTY. [ART. 20.

199. All property of every kind, whether real, personal or
mixed, within the limits of said town, except such property as
may be expressly exempted by law, shall be subject to taxation
by the commissioners of Trappe.

200. The clerk to the commissioners shall enter, in a suitable
book, the names of all property holders in said town, whether
they be residents or non-residents of the town, and the commis-
sioners shall ascertain as fully as possible from all reliable sources
the items, description, kind and marketable cash value of the
property belonging to each individual, and direct the clerk to
enter the same in said book under the names of the respective
owners thereof; and the commissioners may add to or deduct
from the amount of this assessment, and shall appoint certain
days, and give public notice thereof, at least one week before, to
hear appeals and amend their assessment; and the books of said
commissioners shall be open to the inspection of the inhabitants,
free of charge.

201. The said commissioners, or a majority of them, may, in
all cases where they have reason to believe that any property
in said town is not assessed, or assessed below its market cash
value, summon before them the owner, or agent or representatives
of the owner thereof, and inquire of him, under oath, and if
necessary summon and examine other witnesses to ascertain the
kinds, quantities, description and value of all such property.

202. In case of the refusal or neglect of any person so sum-
moned to appear, or appearing, to testify fully as to such pro-
perty, the commissioners may assess such property to such sum
as they shall believe to be just from the best information they
possess, and may add thereto or abate therefrom at any time
before levying the annual tax, upon giving one week's notice to
the party.

203. The said commissioners, or a majority of them, may levy
taxes upon all the taxable property within the town for all cor-
porate purposes, but the sum so levied shall in no case exceed the
sum of twenty-five cents in every hundred dollars; and all taxes,
fines, forfeitures- and penalties herein imposed, or imposed or
levied by the commissioners of said town, may be collected by
the bailiff of said town, in the same manner as county taxes by
the county collectors.