290

LAWS OF MARYLAND.

first meeting in July, eighteen hundred and

What is to be
taxed.

eighty-eight, and every five years thereafter, or
oftener, appoint three citizens noted for their
good judgment in the fair valuation of property
as assessors, who, after subscribing to an oath to
perform the duties imposed upon them, without
fear, favor, partiality or prejudice, shall proceed
to value the real estate and improvements there-
on, and all property liable to assessment and taxa-
tion under the laws of the state, judgments and
private securities excepted, at a fair and just
market valuation, and return the same under
their hands to the mayor and council within
thirty days, unless their time be extended ; and
if any person shall feel aggrieved at the valuation

Right of ap-
peal.

and assessment of his, her or their property by
the said assessors, he, she or they may at any
time, within two weeks from the return of the
said assessment, appeal from such valuation to
the council, who, on good cause shown, may
make any alterations in said assessment which
they may think proper and right ; and all persons
interested may inspect free of charge the books
of assessment ; provided, that the assessed value
of any person's property that does not exceed
two hundred dollars shall be exempt from taxa-
tion.
SEC. 25. And be it enacted, That the council

What to in-
clude.

shall in each and every year, at least two weeks
before striking the levy, add and include in the
assessment all taxable property omitted by the
assessors, all property acquired since the assess-
ment and improvements made since ; and they
shall give at least two weeks' notice, in one or
more newspapers published in Salisbury, of the
time of making their levy, and shall hear all
complaints made seven days before the levy of
any such addition to the assessment of property
omitted, acquired and improved.
SEC. 20. And be it enacted, That the council

What to levy
for.

shall levy on or before the first of October annu-
ally, on the assessable property of the town, a
sum sufficient for all general purposes, such
taxes not to exceed thirty cents on every one
hundred dollars worth of property, and such
further sums as may hereinafter be authorized
by law for the liquidation of indebtedness; such