5000 ARTICLE 23.

after subscribing to an oath to perform the duties imposed upon them with-
out fear, favor, partiality or prejudice, shall proceed to value the real
estate and improvements thereon, and all property liable to assessment and
taxation under the laws of the State, judgments and private securities

excepted, at a fair and just market valuation, and return the same under
their hands to the Board of Commissioners within thirty days unless their
time be extended; and if any person shall feel aggrieved at the valuation
and assessment of his property by the said assessors, he may at any time
within two weeks from, the return of said assessment appeal from such
valuation to the Board of Commissioners, who, on good cause shown, may
make any alteration in said assessment which they may think proper and
right; and all persons interested may inspect, free of charge, the books
of assessment. The Board of Commissioners shall in each and every year,
at least two weeks before making the levy, add and include in the assess-
ment all taxable property omitted by the assessors, all property acquired
since the assessment and improvements made since, and they shall give at
least two weeks' written notice, posted in three public places of the town,
of the time of making their levy, and shall hear all complaints made seven
days before the levy of any such addition to the assessment of property

omitted, acquired or improved.

1900, ch. 192, sec. 37. 1927, ch. 140.

50. The Commissioners may levy on or before the second Monday of
October annually on the assessable property of the town a sum sufficient
for all general purposes, such taxes not to exceed fifty cents on the one
hundred dollars' worth of property. Such taxes, when levied, shall be a
preferred lien upon the property assessed, and shall be due and demand-
able on the first day of January, in each year, after being levied for the

collection of taxes so levied; the Commissioners shall appoint a collector,
who may be the bailiff of said town, at the time the annual levy is made.
The Collector, within ten days after his appointment shall give bond to
the State of Maryland in double the amount of taxes to be collected, and

conditioned for the faithful performance of the trusts reposed in him as

collector, with sureties to be approved by the Commissioners, and on
failure to give bond within the time specified, the Commissioners shall
appoint another person as collector. Should the collector fail to collect
and turn over the taxes so levied and placed in his hands for collection
on or before the first day of July after the levy of such taxes, the Com-
missioners may order suit upon such collector's bond, within thirty days
after any taxes are clue and demandable, the collector shall give written

or printed notice to such delinquent, or his, her or their agent, and if
no agent, or absent by notice in writing, as provided, put upon the prop-
erty of said delinquent, and that his, her or their taxes are due and in
arrears, and unless paid within two months after the service of such notice,
he will proceed to collect such taxes in arrears with interest and costs.
If after the expiration of the time given in said notice the taxes so levied
and in arrears are not paid, the collector shall levy upon any property of