10

LAWS OF MARYLAND.

CHAP. 7.

Section 15. On or before the first day of June in each year
the Council shall cause an assessment to be made on all the

Assessment
to be made.

real and personal property within said town or corporate limits
thereof, by an assessor or assessors to be appointed and paid
by them, which assessments shall not exceed the assessment of
the same for county purposes, and the Council shall imme-
diately thereupon levy a tax thereon not exceeding fifty cents
on the one hundred dollars' worth of assessable property in
any one year. Any person may appeal from the valuation of
the assessor or assessors to the Council, which shall meet on
the first Monday in July after said assessment, and remain in
session from day to day as long as may be reasonable, to hear

Appeal.

and determine said appeals, and shall give reasonable notice of
said meetings, and shall increase or abate said assessment as
they may deem just; and the Council shall once a year, before
fixing and deciding upon the amount of taxes and licenses to
be assessed for the ensuing year, cause to be made out a
detailed estimate, exhibiting the various items of liability and
expenditure, including the requisite amount for all expenses
during said year, and shall cause the same to be published for
at least three times, once a week, in the official journal of the
town, and after hearing and considering objections thereto by
the citizens, if any, shall revise said detailed estimate and fix
and assess for the ensuing year such rate of taxation not
exceeding tifty cents on every hundred dollars as they shall
deem necessary, together with other revenues of the town, to
meet said revised estimate of liabilities and expenditures. Said

Publication
of estimate.

revised detailed estimate, together with the new rate of taxa-
tion, shall be published twice in the official journal of the
town, and the adoption of said revised detailed estimate shall
thereby be and become the appropriation of the respective
amounts for the respective purposes therein stated, and the
Council shall not audit, nor shall the clerk draw or sign any
check in payment of any claim unless an appropriation therefor
shall have been duly made in accordance with this Act. The
Council shall annually prepare and publish not later than the
first day uf May a parallel statement of the appropriations and
the expenditures under said appropriations of the funds of the
corporation.
SEC. 2. And be it enacted, That this Act shall take effect
from the date of its passage.
Approved February 27, 1902.