4672 ARTICLE 21.

P. L. L., 1888, Art. 21, sec. 223. 1860, Art. 20, sec. 199.

532. All property of every kind, whether real, personal or mixed,
within the limits of said town, except such property as may be expressly
exempted by law, shall be subject to taxation by the commissioners of
Trappe.

P. L. L., 1888, Art. 20, sec. 224. 1860, Art. 20, sec. 200.

533. The clerk to the commissioners shall enter, in a suitable book, the
names of all property holders in said town, whether they be residents or
non-residents of the town; and the commissioners shall ascertain as fully
as possible from all reliable sources the items, description, kind of market-
able cash value of the property belonging to each individual, and direct
the clerk to enter the same in said book under the names of the respective
owners thereof; and the commissioners may add to or deduct from the
amount of this assessment, and shall appoint certain days, and give pub-
lic notice thereof, at least one week before, to hear appeals and amend
their assessment; and the books of said commissioners shall be open to
the inspection of the inhabitants, free of charge.

P. L. L., 1888, Art. 21, sec. 225. 1860, Art. 20, sec. 201.

534. The said commissioners in all cases where they have reason to
believe that any property in said town is not assessed, or is assessed below
its market cash value, may summon before them the owner, or agent, or
representative of the owner thereof, and inquire of him, under oath, and
if necessary summon and examine other witnesses to ascertain the kinds,
quantities, description and value of all such property.

P. L. L., 1888, Art. 21, sec. 226. 1860, Art. 20, sec. 202.

535. In case of the refusal or neglect of any person so summoned to
appear, or appearing, to testify fully as to such property, the commis-
sioners may assess such property at such sum as they shall believe to be
just from the best information they possess, and may add thereto or abate
therefrom at any time before levying the annual tax, upon giving one
week's notice to the party.

P. L. L., 1888, Art. 21, sec. 227. 1860, Art. 20, sec. 203. 1914, ch. 76.
1918, ch. 346, sec. 227.

536. They may levy tax upon all the taxable property within the Town
for all corporate purposes, but the sum so levied shall in no case exceed
the sum of fifty cents in every hundred dollars of the assessable property
within the limits of said Town of Trappe as may be necessary, in their
judgment, for the purposes of defraying the expenses of said Town, and
they are also authorized to borrow on the faith and credit of said Town
any sum of money, not exceeding two thousand dollars, which they may
deem necessary for defraying the necessary expenses of said Town, and
including therein any improvements to the streets of said Town or other
purposes which they may consider for the benefit and advantage of the
inhabitants of said Town.