1092 LAWS OF MARYLAND.

ceived for taxes not deposited, and the new collector shall suc-
ceed to and have all the powers to collect and enforce the pay-
ment of any taxes so remaining unpaid as the old collector, and
he shall keep a separate account of such collections, and his
bond shall be liable therefor in same manner as if he had been
appointed to collect the same in the first place.

82. The books and accounts of said clerk, treasurer or col-
lector shall be audited on or before the first day of October,
January, April and July in each year by a competent person
or persons to be appointed by the Mayor. The Mayor or the
Council may order an audit of same at any time he or they
deem proper so to do by a competent person or persons ap-
pointed by him or them, or may personally inspect the said
books and accounts at any time, and the said officers shall sub-
mit all their books and accounts for such examination.

83. The said collector shall keep a lookout for all property
not assessed, improvements and property that may be brought
into .the limits of the city or owned by residents thereof liable
to taxation, and report the same to the Council in each year
prior to each annual levy, and the Mayor, with the approval of
the Council, may appoint special assessors and provide for pay-
ment for their service and prescribe their duties, and shall also
report such new property as may be brought to his notice by
other persons.

84. The Council shall in each and every year at least two
weeks before making the levy, add to and include in the assess-
ment all taxable property omitted by the assessors and all prop-
erty acquired and improvements made since the assessment;
and in case of property of any kind not assessed the Council
may place same on the assessement and tax books for the four
preceding levies if same have been omitted that long, or for
such length of time not exceeding four years as same have been
omitted from taxation, and the said back taxes shall be a lien
on such property and enforceable against the owners in same
manner as if said property has 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 regard to changes
or assessments, if any, up to seven days prior to making their
levy. The Council may at any time change, increase or de-
crease the valuation 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.

85. The Council shall on or before the first .day of October
annually levy upon the assessable property subject to taxation