1386 LAWS OF MARYLAND. [Ch. 790]

or lower the present assessment, (1) by making such change?
or corrections therein as may be deemed just and proper; (2)
by adding thereto any property subject to taxation and not
appearing in the previous assessment; and (3) by ascertaining,
so far as may be, all changes of ownership up to the date of
such revision, to the end that all property may be assessed and
taxed in the names of the legal owners thereof at the time of
the annual assessment or revision; provided, however, that in
the case of property passing by descent or property in course of
administration under a will or otherwise, it shall be sufficient
to assess and tax the same to the estate of the deceased owner;
and provided further, that if the ownership of any property
cannot by reasonable diligence be ascertained, and if there be
no known owner, the same may be taxed to the last known owner
thereof, (b) The person or persons making the assessment or
revision shall report to the council as soon as practicable the
result of their labors; the clerk to the council shall immediately
upon the filing of said report notify every person the assess-
ment of whose property is either increased or diminished by
said report of the fact, and amount of such increase or decrease,
and of the time and place of the meeting of the council herein-
after provided for, such notice to be served by the bailiff of
said town on all such persons residing in said town, and as to
such person not residing in said town the clerk shall mail such
notice to the last known postoffice address of such non-residents.
The council shall at the first regular meeting after the filing of
the report above mentioned hear and determine all appeals or
complaints in regard thereto, adjourning from time to time so
long as may be necessary for that purpose, except that no com-
plaint will be heard later than the 15th day of June. Notice
of such hearing shall be posted up two weeks before the date
thereof in at least five conspicuous places in the town. After
all appeals and complaints, if any have been heard and deter-
mined, the council, by an ordinance to be passed not later than
the first day of July following the order of the assessment or
revision, shall adopt such assessment or revised assessment as
the assessment for the ensuing year, (d) The assessment or
revised assessment shall derive all its validity from the ordi-
nance of the council, adopting the same without regard to any
defects or irregularities in the proceedings of the persons origi-
nally making the assessment or revision.

1906, ch. 292, sec. 16.

222. All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or incumbrances
whatsoever upon all personal and real property of such person.