640 LAWS OF MARYLAND. [CH. 258

amount of furniture shall be exempt from taxation. Said as-
sessors, before proceeding to act, shall take an oath before any
officer of the State of Maryland duly authorized to take ac-
knowledgments, to faithfully, honestly and impartially perform
their duties as said assessors, and the fact of their taking said
oaths shall be certified to the Commissioners of Sudlersville by
the officer before whom same shall be made.

Said assessors shall assess each parcel of land separately with
the improvements thereon in the name of actual owner at the
full value as nearly as they shall be able to determine, and shall
assess all personal property in the name of the actual owner at
its full value. Said assessments shall be completed before the
first day of September, and as soon as said assessment shall be
completed the assessors shall return the same to the Commis-
sioners of Sudlersville in a form of showing the name of the
party assessed, the property with which he is assessed, and the
amount of the assessment of each piece of property.

The Commissioners shall thereupon notify the owners of the
property assessed, in case such owners are known, of the
amounts assessed against them, by placing notices in the United
States Mail, with sufficient postage prepaid, addressed to them
at their last known Post Office address; in case the address of
any owner shall be unknown, such notices shall be posted on the
front of the Municipal Building in the town. "The giving of
the notices in the manner above set forth is hereby declared to
be sufficient legal notice of said assessment.

If the owner of any property shall feel aggrieved by such as-
sessment he may appeal to the Commissioners within fifteen
days from the giving of the notice above provided for. The
Municipal officers or commissioners are hereby constituted a
Board of Appeal and Equalization of such assessment and may
make such deduction from or addition to such assessment, after
hearing, as to them may seen reasonable and just.

Before the first day of October the assessment list as corrected
shall be transferred in alphabetical order to an assessment book
by said Commissioners, and said book shall be the basis for
levying all taxes in said town. The Commissioners may pro-
vide by ordinance for certain days within each year at which
assessment may be corrected; on such days they may sit as a
Board of Equalization and Review, and may make transfers
and abatements, and increase, decrease or correct any assess-
ment which they may find to be at such time improper. Said
Commissioners are authorized to pay said assessors, after each
assessment has been completed, a fair compensation for their