446

LAWS OF MARYLAND.

crete, cement or other suitable material, and may assess upon

the land on abutting said sidewalk one-half the cost thereof,

which assessment shall be a lien upon the abutting property,

and may be collected by the Mayor and Common Council as

other debts of like amount are recoverable in this State by law.

The Mayor and Common Council shall have power to make

all necessary regulations as to notices of such assessments to

property owners.

SEC. 12. And be it enacted, That the Mayor and Common

Annual as-

Council shall, on or before the first clay of July, 1904, and from

sessment to
be made.

time to time thereafter, cause an assessment to be made by three

persons to be appointed by them of all the property, real, per-

sonal and mixed, in said town, or usually kept therein, and all

the property owned by the inhabitants of said town, or by

firms, corporate bodies or associations not incorporated, carry-

ing on business therein, or owning property located or usually

kept in said town, and which, under the laws of this State, is

liable to be valued and assessed and is chargeable with taxes

in said State. Before the persons appointed assessors shall

proceed to act as such they shall take an oath before a justice

of the peace for Carroll County that they will assess and value

the assessable property of every sort within said town at its

Assessors to

full cash value, without favor, partiality or prejudice, to the

qualify by

best of their skill and judgment; they shall enter and record in

oath.

a book, to be provided for that purpose, an accurate and fair

account of all property, stocks and private securities of every

sort within said town liable to assessment, and the valuation

thereof, together with the list of the owners thereof, which shall

be returned by them to the said Mayor and Common Council on

or before the expiration of thirty days from their appointment,

and which any person interested may inspect without charge.

In making such assessment all lands and all interest in lands

and goods and chattels shall be valued according to its nature,

and all property of all description shall be chargeable according

to said valuation for corporate purposes ; but the tax levy on

said property so assessed and valued shall not exceed in any

year twenty cents on the hundred dollars; and the Mayor

and Common Council may provide by ordinance for the partial

or full exemption from taxation of lands used exclusively for

farming purposes, but not the building and improvements

thereon. The said assessors, in the discharge of their duties,

may administer oath to parties assessed, and in the case of cor-

porate bodies or associations to their officers, and they may

require such parties or officers to make and render a list of