938 LAWS OF MARYLAND.

SEC. 16. That the Mayor and Common Council shall in June,
1908, and may annually thereafter, appoint three assessors, who
shall have the same qualifications as those required for members
of the Common Council as to residence and property, who shall,
under its direction, make an assessment of all property, assess-
ing separately, land, improvements and personal property, in-
cluding franchises to use the streets, at a fair cash value, at
public sale, as near as they may be able to determine the same.
The said Mayor and Common Council shall provide by ordi-
nance for hearing appeals from any assessment that may be
made. It may, in its discretion, appoint the town treasurer as
one of the assessors, and may make such other provisions as in
its judgment may be necessary to carry the assessments into
full force and effect.

SEC. 17. And be it enacted, That the Mayor and Common
Council shall have power to levy on or before the thirtieth day
of June, for each year, the tax year commencing with the first
day of July, taxes at such rates as it may find necessary to
meet anticipated expenses for the coming fiscal year, not to ex-
ceed eighty-five cents on the hundred dollars, for all purposes,
inclusive of the present special sewer tax, as provided for in sec-
tion 6, chapter 125, 1904, and five cents on the hundred dollars
of said levy shall be set aside for the support and maintenance
of the fire department, and all taxes so levied shall be a lien on
any and all property of the persons against whom they may be
levied, and the taxes for each year shall be due and payable on
the first day of July next succeeding the levy thereof, and will
be in arrears and subject to legal interest thereafter, if not paid
by October 31st, in the year of the levy. In the event of any
emergency arising which could not have been reasonably antici-
pated at the time of making the annual tax levy by the Mayor
and Common Council and demanding the immediate raising of
money in excess of the town's revenues, the Mayor and Common
Council shall have power by ordinance to provide for an addi-
tional tax levy, such ordinance, however, to be submitted to a
vote of the qualified voters of the town, to be had at.a special
election to be held after such notice, and upon such regulations
as the Mayor and Common Council may prescribe and be ap-
proved by a majority thereof before becoming operative, and all
taxes which may be levied pursuant to such special election
shall be payable within thirty days after such election, and
shall bear interest after the expiration of said time. Such taxes
shall be collected according to the assessment for the then cur-
rent year, and the collection enforced as other general taxes.

SEC. 18. And be it enacted. That whenever the Mayor and
Common Council shall lew a tax they shall cause to be made an