DORCHESTER COUNTY. 2287

ment, published before the first sitting, once a week, for three successive
weeks, in one or more newspapers published in said city. They shall at
said sittings, hear applications for a change in any assessment already
entered in the assessment books, and they may in advance notify any par-
ties to show cause why their respective assessments shall not be changed.

1918, ch. 362, sec. 330E.

316. At this meeting the clerk shall have ready and read to the Com-
missioners of Hurlock a list of all new property which he thinks should be
assessed and taxed, and the Commissioners of Hurlock shall decide as to
the valuation of said property. The clerk shall then mail a notice to the
person whose assessment has been so increased, stating the amount of in-
crease in the said assessment and summoning such person to appear before
the Commissioners of Hurlock at their next regular meeting (giving date)
and show cause why said assessment shall not stand as made. If such
person fail to appear, the said property shall be entered on the assessment
books, provided such person, so assessed, may appeal to the Circuit Court
for Dorchester County at any time within 15 days from the date of the
regular meeting at which said person was summoned to appear and show
cause why such property should not be assessed, according to said notice.

1918, ch. 3C2, sec. 330F.

317. That after the sittings for the correction of tax accounts and the
making of the appropriations and levy for the ensuing fiscal year, the
person to whom property is assessed at the time of the making of the
levy shall be held responsible for the whole tax charged to him, provided,
he has property of sufficient amount to cover said tax. After the levy
has been made, the taxes must be adjusted between buyer and seller of
any property for that tax year, and any part or class of property held
by the seller shall be held as responsible for the whole tax bill charged
to him, and the clerk shall have to locate and hold the original property
so named in the tax record as liable and responsible for the taxes, only
in such cases as to where the property remaining in the name of the per-
son to whom it was assessed and charged at the time of the making of
the levy is not of sufficient amount to cover the tax bill. Then, in that
event, the clerk shall proceed to locate and hold such property as respon-
sible for the tax bills to the amount and value as it is assessed on the tax
records at the time said levy was made.

1918. ch. 362, sec. 330G.

318. They shall also give notice to any person that they propose to
assess him or her with property. In all cases affecting property already
entered on the assessment book where applications have been made, or
notice has been given, or proposed changes, the Commissioners of Hurlock
shall have authority to increase or diminish any assessment, as may seem
right. In cases either for changing the assessments already on the assess-
ment book, or for making additions thereto, the Commissioners of Hur-