872 LAWS OF MARYLAND. [CH. 480

198. The Council may annually levy a. general tax for
the expenses of the corporation upon the taxable prop-
erty within the town limits, and the same shall be col-
lected by the Treasurer, or by a collector especially ap-
pointed by the Council for that purpose, whose compensa-
tion for collecting said taxes shall not exceed five (5) per
cent, on the amount collected, and the said Treasurer, or
collector, in collecting said taxes, shall have full power to
distrain for the same in the same manner as the collectors
of State and county taxes; provided that the tax so levied
shall not, in any one year, exceed one dollar and fifty cents
on each $100. 00 of assessed valuation.

199. The Council shall from time to time make or
cause to be made an assessment of the property within the
town limits for the purpose of taxation and shall amend
said assessment as and when it deems justice requires a
readjustment.

200. The fiscal affairs of the town for the period be-
ginning July 1, 1933, and ending December 31, 1933, shall
be on the basis of a half year and all levies, receipts and
expenditures of the town for said period shall be on a half-
yearly basis. Beginning January 1, 1934, the fiscal year
of the town shall conform to the calendar year.

201. As soon as may be after the 15th day of May fol-
lowing the passage of this Act and after the 15th day of
May in the year that a reassessment may be deemed desir-
able, the Council shall appoint two or more persons whose
duty it shall be to make a new assessment or revise the
present assessment of all property within the corporate
limits subject to taxation; such person shall as soon
thereafter as practicable report to the Council the
result of their labors and the Council shall thereupon
publish such assessment by posting for at least ten
days in at least five conspicuous places in said town, and
by mailing a copy of the same to each owner of realty
so assessed at the last known address of such owner, or if
the address be unknown by posting on the premises as-
sessed; such notice shall also apprise those interested that
all complaints and appeals in regard thereto will be heard
and determined by the Council sitting in regular or special
session at a place and time therein specifically stated, which
shall not be earlier than the 15th day of June nor within
ten days of the posting or mailing of such notices.

202. After the determination of such appeals by a de-
cision, which shall be final, the Council shall by ordinance