EMERSON C. HARRINGTON, GOVERNOR. 821
person was summoned to appear and show cause why such
property should not be assessed, according to said notice.
Section 330F. That after the sittings for the correction of
tax accounts and the making of the appropriations and levy
for the ensuing fiscal year, the person to whom property is
assessed at the time of the making of the levy shall be held
responsible for the whole tax charged to him, provided he
has property of sufficient amount to cover said tax. After
the levy has been made, the taxes must be adjusted between
buyer and seller of any property for that tax year, and any
part or class of property held by the seller shall be held as
responsible for the whole tax bill charged to him, and the
Clerk shall have to locate and hold the original property so
named in the tax record as liable and responsible for the taxes,
only in such cases as to where the property remaining in the
name of the person to whom it was assessed and charged at
the time of the making of the levy is not of sufficient amount
to cover the tax bill. Then, in that event, the Clerk shall pro-
ceed to locate and hold such property as responsible for the
tax bills to the amount and value as it is assessed on the tax
records at the time said levy was made.
Section 330G. They shall also give notice- to any person
that they propose to assess him or her with property. In all
cases affecting property already entered on the assessment
book where applications have been made, or notice has been
given, or proposed changes, the Commissioners of Hurlock
shall have authority to increase or diminish any assessment,
as may seem right. In cases either for changing the assess-
ments already on the assessment book, or for making addi-
tions thereto, the Commissioners of Hurlock may hear evi-
dence on oath to be administered by one of the Commissioners,
but no assessment already on the assessment books shall be
changed at said sittings without the concurrence of two or
more of the Commissioners,
Section 330H. Each Commissioner shall receive (for his
services under this Section, and also when sitting as a board
of review) the sum of three dollars per day for each day
that he is present from 9 A. M. to 12 M. and from 1 P. M.
to 5 P. M. In case of any general assessment of the property
in Hurlock, the Commissioners of Hurlock shall sit as a board
of review to hear complaints and to make adjustments. Said
sitting shall not continue more than five days for any one
general assessment. On the first day of July next following
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