QUEEN ANNE'S COUNTY. 4277

If the owner of any property shall feel aggrieved by such assessment
he may appeal to the Commissioners within fifteen days from the giving

of the notice above provided for. The Municipal officers or commissioners
are hereby constituted a Board of Appeal and Equalization of such
assessment and may make such deduction from or addition to such assess-
ment, after hearing, as to them may seem reasonable and just.

Before the first day of October the assessment list as corrected shall be
transferred in alphabetical order to an assessment book by said Commis-
sioners, and said book shall be the basis for levying all taxes in said town.
The Commissioners may provide by ordinance for certain days within each
year at which assessment may be corrected; on such days they may sit as a
Board of Equalization and Review, and may make transfers and abate-
ments, and increase, decrease or correct any assessment which they may
find to be at such time improper. Said Commissioners are authorized
to pay said assessors, after each assessment has been completed, a fair
compensation for their services, out of the proceeds of the taxes to be
levied annually for the general expenses of the town.

1918, ch. 272, sec. 250A.

406. In addition to special taxes authorized by law to be levied, The
Commissioners of Sudlersville shall have power to levy on or before the
25th day of October, in each year, taxes at such rates as they may find
necessary to meet the expenses of the town, not however to exceed eighty-
five cents on the $100.00 on the assessment, for all general purposes.
The costs of lighting the streets, lanes and alleys of the town by gas or

electricity shall be a part of the general expenses of the town.

All taxes authorized under this act, and under any special act, shall be
levied at the same time, and all taxes so levied shall be a lien on any and
all property of the person, partnership or corporation against whom they
may be levied.

The taxes so levied shall be due and payable on the first day of Novem-
ber next succeeding the levy thereof, and shall bear interest from and
after that date.

It shall be the duty of the bailiff of the town as soon as possible after
the levy has been made to notify each person against whom, or the known
owner of each piece of property against which, any tax has been levied by
placing a tax bill showing the amount due in the United States Mail,
with sufficient postage prepaid, addressed to such persons or owners at
their last known post-office address. In case any address may be unknown
such bills shall be posted on and in front of the Municipal Building of
the town.

All taxes shall be paid to said bailiff. All taxes levied against real and
personal property in said town which are not paid on or before the thirty-
first day of December in the year of their levy shall be in default and
deemed in arrear, and it shall then be the duty of the bailiff to advertise
all such real property for public sale on the second Saturday in February
of the year succeeding the year for which said taxes remain unpaid by