1420 LAWS OF MARYLAND. [Ch. 790]

Ibid. sec. 15.

293. That on or before the first day of June, 1912, and
each third year thereafter, the Mayor, with the consent, advice
and approval of the council shall appoint three assessors, free-
holders of said town who shall, under the direction of said
council, make an assessment of all property, real, personal and
mixed, in said town, at a fair cash value at public sale as near
as they may be able to determine the same, and the council shall
immediately levy a tax thereon not exceeding fifty cents on
the hundred dollars' worth of assessable property in any one
year; and all taxes so levied shall be a lien on any and all prop-
erty of the person or persons against whom they may be levied;
and any person may appeal from the valuation of said assessors
to the council, which shall meet on the third Monday in June
after said assessment and remain in session from day to day
as long as may be reasonable to hear and determine said appeals,
and shall give reasonable notice of said meetings, and shall
increase or reduce said assessment as they may deem just; and
the council shall once a year, before fixing and deciding upon
the amount of taxes, licenses to be assessed for the ensuing year,
cause to be made out a detailed statement exhibiting the items
of liability and expense during said year, and shall cause the
same to be published at least three times, once a week for three
consecutive weeks, in a newspaper published in Montgomery
county, and after hearing and considering objections by the
owners of said property in said town, if any such should be
made, shall revise said detailed estimates and fix and assess for
the ensuing year such rate of taxation not exceeding fifty cents
on every hundred dollars' worth of property as they shall deem
necessary, together with the revenues of the town, to meet said
revised detailed estimate of liabilities and expenditures; said
tevised detailed estimate, together with the new rate of taxa-
tion, shall be published twice in a newspaper and printed in
Montgomery county; and the adoption of the said revised
detailed estimate shall thereby be and become the appropria-
tion of the respective amount for the respective purposes therein
stated; and the council shall not andit, nor shall the clerk draw
or sign any check in payment of any claim unless appropriation
therefor shall have been duly made in accordance with this
act; and said check shall be countersigned by the Mayor of said
town. The council shall annually prepare and publish not later
than the first Friday of November in each year a parallel state-
ment of the appropriations and the expenditures under said
appropriation of the funds of the town; the council shall also
cause to be made from time to time during the said three years