746

LAWS OF MARYLAND.

may pass suitable ordinances to enable the proper officers to

collect and remove all filth from the town and provide for the

disposal thereof. A special tax may be imposed to carry out

the provisions of this section not exceeding the sum of fifty

cents per month on any one house, to be paid by the owner or

occupant thereof.

SEC. 15. And be it enacted, That on or before the first day of

Assessments
on property.

June in each year the Council shall cause an assesment to be

made on all real and personal property within said town or cor-

porate limits thereof, by an assessor or assessors to be appointed

and paid by them, which assessment shall not exceed the assess-

ment of the same for county purposes, and the Council shall

immediately levy a tax thereon not exceeding fifty cents on

one hundred dollars' worth of assessable property in any one

year. Any person may appeal from the valuation of the asses-

sor or assessors to the Council which shall meet on the first

Monday in June after said assessment and remain in session

from day to day as long as may be reasonable to hear and de-

termine said appeals, and shall give reasonable notice of said

meetings and shall increase or abate said assessment as they

may deem just ; and the Council shall once a year, before fixing

and deciding for the amount of taxes and licenses to be assessed

for the ensuing year, cause to be made a detailed estimate, ex-

Detailed esti-
mate.

hibiting the various items of liability and expenditure, including

the requisite amount for all expenses during said year, and cause

the same to be published at least three times once a week in

the official journal of the town ; and after hearing and consider-

ing objections thereto by the citizens, if any, shall revise said

detailed estimate and fix and assess for the ensuing year such

rate of taxation not exceeding fifty cents on every one hundred

dollars, as they shall deem necessary, together with the other

revenues of the town to meet said revised estimate of liabilities

and expenditures ; said revised detailed estimate, together with

the new rate of taxation shall be published twice in the official

journal of the town and the adoption of the said revised de-

tailed estimates shall thereby be and become the appropriation

of the respective amounts for the respective purposes as therein

stated, and the Council shall not audit nor shall the clerk draw

or sign any check in payment of any claim unless an appropria-

tion therefor shall have been duly made in accordance with this

Annual state-

Act. The Council shall annually prepare and publish, not later

ment of ap-

than the first day of May, a parallel statement of the appropria-

propriations.

tions and expenditures under said appropriations of the funds

of the corporation.