MONTGOMERY COUNTY. 3633

1906, ch. 795, sec. 15. 1912, ch. 790, sec 549. 1920, ch. 454.
925. The said Council shall on or before twelfth day of May, in each
and every year cause an assessment to be made of all property, real and
personal, within said town, by an assessor or assessors, to be appointed and
paid by the Council, which said assessment shall not exceed the assess-
ment of the same for county purposes. The assessment shall be returned
by said assessor or assessors to the Council on or before the 20th day of
May. The Council shall give notice by posting the same, in at least three
conspicuous places in said town, and by advertisement inserted in the
official journal of the town, or in some newspaper published in Montgom-
ery County, one in each of two successive weeks, before the first day of
June, in each year, that said assessment returns will be in the hands of
the clerk and open to inspection by any person interested on and after the
25th day of May, and that the Council will meet on the first Monday in
June, then next ensuing to hear and determine all appeals or complaints
which may be made with reference to such assessment. The Council shall
remain in session from day to day as long as may be reasonable, to hear
and determine such appeal or complaints and may thereupon increase or
abate said assessment as they may deem just, and upon the completion of
the revision of the assessment, the Council shall levy a tax governed by
said revised assessment, not to exceed the rate one dollar, on each one
hundred dollars' worth of property as so assessed, which levy shall be
made by resolution of the Council passed not later than the first day of
July, in each year; provided, that before such levy is made the Council
shall in each year cause to be made a detailed estimate exhibiting 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, or in
a county newspaper; and after hearing and considering objections thereto
by taxpayers, if any, may revise said detailed estimate in their discretion,
and shall fix and assess for the ensuing year such rate of taxation not
exceeding one dollar on each one hundred dollars' worth of assessed prop-
erty as hereinbefore provided, as they shall deem necessary, together with
the other revenue of the town, to meet said adopted estimates of liabili-
ties and expenditures; said adopted detailed estimates together with the
adopted rate of taxation, shall be published twice in the official journal
of the town, or in a county newspaper, and the final adoption of the de-
tailed estimate shall thereby be and become the appropriation for the
respective purposes as therein stated, and the Council shall not audit nor
shall the clerk draw or sign any check or order in payment of any claim
or the Mayor countersign same, unless the appropriation therefor shall
have been duly made in accordance with this Act. The Council shall
annually prepare and publish not later than the first day of May in the
same manner as is above provided for the publication of the detailed esti-
mate of the liabilities and expenditures, a parallel statement of the appro-
priation and the expenditures under said appropriations of the funds of
the corporation.