ART. 23.] WICOMICO COUNTY. 1113

omitted that long, or for such length of time not exceeding
four years as same have been omitted from taxation, and the
taxes on such property shall be a lien on and enforceable
against the owners of such property in same manner as if
said property had been assessed in the first place. The Council
shall give at least two weeks' notice in one or more newspapers
published in said city of the time of making their levy and of
the time for making changes and additions to the assessments,
and shall hear all complaints in regards to changes or assess-
ments, if any, up to seven days prior to making their levy. The
Council may at any time change, increase or decrease the valu-
ation of any property, by giving the owner or owners thereof,
or his, her or their agent, notice in writing of their intention
so to do, at least ten days before doing so.

158c. And be it enacted, That the Council shall, on or before
the first day of October annually levy upon the assessable
property subject to taxation for city purposes a sum sufficient
for all general purposes, not to exceed fifty cents on the one
hundred dollars of the assessed value thereof; and such sums
as have been heretofore authorized or that may be hereafter
authorized by Act or Acts of the General Assembly of Mary-
land for the liquidation and payment of the indebtedness of
said city, or any bonds thereof and the interest thereon issued
or to be issued under authority of law heretofore or hereafter
passed; which said taxes when assessed and levied should be
a lien upon the real, . personal and mixed property against
which it is so assessed; provided, however, that the said col-
lector may seize and take and sell any property of the owner
for the purpose of enforcing the payment of such taxes due
and owing; and said taxes shall be collected either by sale, as
set forth in this Act, or may be collected as other debts are
collected under the laws, of the State. Said taxes to bear in-
terest from the first day of January succeeding the levy, and
all taxes not paid and in arrears after the, first day of January
next succeeding said levy may be collected by advertisement
and sale; provided, the said collector shall give twenty days'
notice to the taxpayer of his intention so to do.

158D. And be it enacted, That all property located in the
said city and all property owned by residents of said city or
corporations having their principal office therein, assessable
for the purpose of State and county taxes as now or hereafter
shall be provided, and all franchises and easements held and
exercised in said city or hereafter granted, shall be taxed for
the purpose and expenses of said city. The Council on or be-
fore their first meeting in July, in the year 1908, and every
five years thereafter, or as often as they may deem necessary,