1114 LAWS OF MARYLAND.

shall appoint three taxpayers, residents of said city and men
of good judgment, to assess said property. Each of said as-
sessors before entering upon their duties as such, shall take
and subscribe to an oath before a justice of the peace residing
in said city, a copy of which oath shall be returned to the
Council, that they will well and truly, without partiality or
prejudice, perform the duties of assessor, and diligently value
and assess at a fair marketable price, all property subject to
taxation in said city. They shall value and assess the real
estate and the improvements thereon separately, describing
such real estate so the same may be identified, and list all other
property. The Council may provide by ordinance further for
the manner of conducting said assessment and for assessors,
obtaining information and provide penalties for non-observance
of same. The assessors within thirty days of date of appoint-
ment, unless time be extended by the Council, shall return the
assessment made by them to the Council under their hands,
and the Council shall cause at least one week's notice of the
return of same to be given in one or more newspapers pub-
lished in said city, naming a time, not to exceed ten days, in
which they will receive and hear objections. The return of
the assessors shall be open to the inspection of taxpayers, and
anyone feeling aggrieved at the action of the assessors in assess-
ing his property may within the time limited appear before
said Council, who may on hearing alter or change any assess-
ment appealed from, either by decreasing or increasing same,
No person shall be assessed whose property does not amount
to two hundred dollars in the aggregate. The Council at any
time of its own opinion or on petition of any taxpayer, when
they shall deem the assessment of any owner's property to be
wrong, may cause such owner to be notified by the clerk to
appear before them at a certain time to be named in said
notice, at which time they may assess, add to, decrease or in-
crease the assessment of the owner so notified. The Council
may provide by ordinance means for compelling owners of
property to furnish a list of same and the value, under oath,
and prescribe penalties for failure to make return of schedule
of same; provided, that anyone feeling aggrieved by the action
of the Council in the assessment of his property may appeal
to the Circuit Court for Wicomico county, who shall hear the
same de novo, and he court's action shall be final, and the
court may award costs in its discretion.

158B. And be it enacted, That the Mayor and Council of Sal-
isbury shall have power to pass all by-laws and ordinances not
contrary to law for the good government of the city and to pre-
serve the health, peace and safety and well-being of the inhabi-