EDWIN WARFIELD, ESQ., GOVERNOR.

1111

Monday in June after said assessment, and remain in session
from day to day as long as may be reasonable, to hear and
determine said appeals, and shall give reasonable notice of
said meetings, and shall increase or reduce said assessments
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 items of liability
and expense during said year, and shall cause the same to
be published at least three times, once a week for three con-
secutive weeks, in a newspaper published in Montgomery
county; and after hearing and considering objections by the
owners of said property in said town, if any such should be
made, shall revise said detailed estimates, and fix and assess
for the ensuing year such rate of taxation, not exceeding
fifty cents on every hundred dollars' worth of property, as
they shall deem necessary, together with other revenues
of the. town; to meet said revised detailed estimate of
liabilies and expenditures, said revised detailed estimate,
together with the new rate of taxation, shall be published
twice in a newspaper and printed in Montgomery county ;
and the adoption of the said revised detailed estimate
shall thereby be and become the appropriation of the
respective amount 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 appropria-
tion therefor shall have been duly made in accordance with
this Act; and said check shall be countersigned by the
Mayor of said town. The Council shall annually prepare
and published not later than the first Friday of November

CHAP. 560

Hearing of
appeals.

in each year a parallel statement of the appropriations and
the expenditure under said appropriation of the funds of
the town. The Council shall also cause to be made from
time to time during the said three years provisions for assess-
ments of improvements made and of other property not con-
tained in the general assessment list, and they shall make
such other provisions as may in their judgment be necessary
to carry into full force and effect the assessment herein pro-
vided for.

SEC. 16. And be it enacted, (A) That all corporation taxes

Parallel
statement
made.

be due as soon as they are levied; and if not paid on or
before the first day of September of the year in which they

When
corporation
taxes are due