PRINCE GEORGE'S COUNTY. 3891

as hereinabove provided. All such assessments of unassessed property
and all such new assessments shall be reported by the assessors to the said
Mayor and Common Council at its first regular meeting in the ensuing
month of May.

The said Mayor and Common Council shall provide by ordinance for
hearing appeals from any assessment that may be made. It may, in its
discretion, appoint the town treasurer as one of the assessors, and may
make such other provisions as in its judgment may be necessary to carry
the assessments into full force and effect.

Wells v. Hyattsville, 77 Md. 143 (single tax case). Hyattsville v. C. & P. Tel. Co.
131 Md. 589.

TAXES.

1908, oh. 79, sec. 17. 1912 Code, sec. 308.

517. The Mayor and Common Council shall have power to levy on or
before the thirtieth day of June, for each year, the tax commencing with
the first day of July, taxes at such rates as it may find necessary to meet
anticipated expenses for the coming fiscal year, not to exceed eighty-five
cents on the hundred dollars for all purposes, inclusive of the special
sewer tax, as provided for in section 6,* ch. 125, 1904, and five cents on
the hundred dollars of said levy shall be set aside for the support and main-
tenance of the fire department, and all taxes so levied shall be a lien on
any and all property of the persons against whom they may be levied, and
the taxes for each year shall be due and payable on the first day of July
next succeeding the levy thereof, and will be in arrears and subject to
legal interest thereafter, if not paid by October 31, in the year of the levy.
In the event of any emergency arising which could not have been reason-
ably anticipated at the time of making the annual tax levy by the Mayor
and Common Council and demanding the immediate raising of money in
excess of the town's revenues, the Mayor and Common Council shall have
power by ordinance to provide for an additional tax levy, such ordinance,
however, to be submitted to a vote of the qualified voters of the town, to
be had at a special election to be held after such notice, and upon such
regulations as the Mayor and Common Council may prescribe and be ap-
proved by a majority thereof becoming operative, and all taxes which may
be levied pursuant to such special election shall be payable within thirty
days after such election, and shall bear interest after the expiration of
said time. Such taxes shall be collected according to the assessment for
the then current year, and the collection enforced as other general taxes.

1908, ch. 79, sec. 18. 1912 Code, sec. 309.

518. Whenever the Mayor and Common Council shall levy a tax they
shall 'cause to be made an alphabetical list of the persons charged there-
with, and shall be affixed thereto the respective sums to be collected from
such persons and a warrant to the treasurer to collect the same.

*See note to sec. 503.