WORCESTER COUNTY. 5275

shall have power to pursue said property and to collect said taxes when-
ever the same may be found in Worcester County, as if the said property
had remained in the said town.

1906, ch. 549. 1920 Code, sec. 277.

220. All property, real, personal and mixed of all kinds and descrip-
tion whatsoever that may be within the corporate limits of Pocomoke City,
belonging to the inhabitants, firms, incorporated bodies or incorporated
associations, either residing in or doing business in said town, and also
all property, real, personal and mixed of all kinds and descriptions what-
ever that may be within the corporate limits of said town, belonging to
any person or persons, firm, incorporated body or unincorporated associa-
tion not located or residing within said town, and also all judgments, per-
sonal securities, stocks and other personal property owned by residents of
said town and not exempt from taxation under the general laws of this
State, shall be subject to taxation for municipal purposes; the present
assessment or* property shall remain in force as the basis for levying town
taxes of all kinds until such time as a new assessment shall be made under
the provisions of this section. The Mayor and Council may, after the
passage of this Act, as soon as in their judgment the same is necessary,
cause by ordinance a new assessment to be made of the taxable property
of Pocomoke City, all such assessments to be made by three persons, citi-
zens and voters of the said town, who shall be appointed by the Mayor,
by and with the consent and approval of the Council. And the assessors
in making such assessment shall value all property on the basis of its
cash value or estimated cash value. Before proceeding to act, each assessor
shall make and subscribe before the Mayor the same oath required by
Article 1, Section 6, of the Constitution. In the discharge of their duty,
the assessors shall be entitled to administer oaths to the persons to be
assessed, and to require them to answer all questions propounded to them
under oath; and the assessors shall be entitled to enter the premises of all
persons to be assessed, for the better performance of their duties. When
assessing the property of any incorporated body or unincorporated asso-
ciation the assessors shall be entitled to call before them and examine,
under oath, such of the officers thereof as they may see fit. If any per-
son shall refuse to make oath, or to answer under oath, or if any person
shall resist the assessors, or any of them, in the discharge of their duty,
the person or persons so offending in either of said cases shall be guilty
of a misdemeanor, and upon conviction shall be subject to pay a fine of
twenty-five dollars and cost, and shall stand committed until fine and cost
are paid. When a general assessment is about to be made the Mayor,
before the assessors begin their work, shall give notice thereof of the names
of the assessors once a week, for two successive weeks, in one or more of
the weekly newspapers published in said town. And the said assessors
shall, within sixty days from their qualification, make return of their

*"On" evidently Intended.