1414

LAWS OF MARYLAND.

CHAP. 826

sible for said tax in case the same cannot be collected from
the occupants of the buildings, and the same shall be a lien
on said property and collected as other taxes are collected ;
and the Council may pass suitable ordinances to enable the
proper officers to collect and remove all filth from the town,
and provide for the disposal thereof ; a special tax may be
imposed to carry out the provisions of this section, not
exceeding the sum of fifty cents per month on any one house,
to be paid by the owner or occupant thereof.

SEC. 15. And be it enacted, That on or before the first day
of June, 1906, and each third year thereafter, the Mayor, with

Assessors
appointed
and assess-
ment of
property
made.

the consent, advice and approval of the Council, shall appoint
three assessors, freeholders of said town who shall, under the
direction of said Council, make an assessment of all property,
real, personal and mixed, in said town, at a fair cash value at
public sale, as near as they may be able to determine the same,
and the Council shall immediately levy a tax thereon not
exceeding fifty cents on the hundred dollars worth of assess-
able property in any one year ; and all taxes so levied shall
be a lien on any and all property of the person or persons

Appeal may be
taken.

against whom they may be levied ; and any person may
appeal from the valuation of said assessors to the Council,
which shall meet on the third 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 assessment as they may deem just ;
and the Council shall once a year, before fixing and deciding
upon the amount of taxes, licenses to be assessed for the
ensuing year, cause to be made out a detailed statement
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 consecutive weeks, in a news-
paper 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 hun-
dred dollars' worth of property as they shall deem necessary,
together with the revenues of the town, to meet said revised
detailed estimate of liabilities and expenditures ; said revised
detailed estimate, together with the new rate of taxation,