PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1443

shall meet on. the first Monday in July after said assessment
and remain in session from day to day as long as may be rea-
sonable, 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 and licenses to be assessed for the ensuing year* cause to
be made out a detailed estimate exhibiting the items of liability
and expenses 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 thereto by the owners
of said property in said town, if any such shall be made, shall
revise said detailed estimate and fix and assess for the ensuing
year such rate of taxation, not exceeding thirty-five cents on
every hundred dollars' worth of property, as they shall deem
necessary, together with 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 a newspaper published 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 amounts for the respective purposes herein
stated, and the council shall not andit, 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
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 day of May in each, year, a parallel state-
ment of the appropriation and the expenditure 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-year
periods, assessments of improvements made and of other prop-
erty not contained in the general assessment list, and they shall
make such other provisions as may in their judgment be nec-
essary to carry into full force and effect the assessment herein
provided for.

1906, ch. 800, sec. 17.

359. All taxes levied by the council shall be due and paya-
ble immediately upon the levy thereof at the office of the clerk,
and the ordinance providing for the levy of taxes shall of itself
constitute the authority for the same, and no other warrant
or evidence of authority shall be required; within ninety days
after the levying of any tax by the council the clerk shall return
to the council a full and complete list of all taxpayers who are