566

LAWS OF MARYLAND.

to regulate and control all offensive trades, manufactures and
traffic in offensive fertilizers or other commodities, and prohibit
hog pens and slaughter houses within the town limits; to con-
trol by ordinances the mode of constructing privies and sinks,
and the manner of disposing of offal and waste products, and in
general to pass such ordinances as they may deem proper,
necessary and beneficial to the town; and for the purpose of
carrying out the foregoing powers, and for preservation of the
cleanliness, health, place and good order of the community,
and for the protection of the lives and property of the citizens
and to suppress, abate or discontinue or cause to be suppressed,
abated or discontinued, all nuisances within the corporate
limits of said town, they may pass all ordinances or by-laws
from time to time necessary, and to insure the observance of
such ordinances in addition to the action of debt or such other
civil remedies as may exist in such cases by law for the recov-
ery of the penalties thereunto affixed, they may affix thereto
such reasonable fines, not exceeding fifty dollars in any case as
to them may appear right, and in default of the payment of
any fine imposed, they may provide for the imprisonment of
the offenders for a period not exceeding thirty days or until
the fine is paid; provided, that no ordinance shall be adopted,
except by yea and nay vote, and the names of the members of
the council voting for and against the same, shall be entered
in the minutes; the Mayor and Council shall have power in their
discretion to appropriate money to aid in promoting the effici-
ency of the public schools located within the limits of the
town.

Fiscal year.

15. The fiscal year shall begin on the first day of July of
each year, and shall be known by the name of the calendar
year in which it begins.

Assessment
of property,

16 (a). As soon as may be after the passage of this act and
on or before the 15th day of March in each succeeding year,
the council shall, by resolution, appoint one or more persons,
whose duty it shall be either to make a new assessment of all
real and personal property within the limits of the town accord-
ing to such regulations as the council may prescribe, or to raise
the present assessment (1) by making such changes or correc-
tions therein as may be deemed just and proper; (2) by adding
thereto any property subject to taxation not appearing in the
previous assessment, and (3) by ascertaining, so far as may be,
all changes of ownership up to the date of such revision, to
the end that all property may be assessed and taxed in the names
of the legal owners thereof at the time of the annual assess-