SOMERSET COUNTY. 1093

for city purposes a sum sufficient for all general purposes, not
to exceed fifty cents on the one hundred dollars of the assessed
value thereof; and such assessments as have been heretofore
specially authorized or that may be hereafter authorized by
any Act or Acts of the General Assembly of Maryland for the
liquidation and payment of the indebtedness of said city or
the improvement thereof, or any bonds thereof and the interest
thereon issued or to be issued under authority of law heretofore
or hereafter passed, which said taxes OF assessments when as-
sessed and levied shall be a lien upon the real, personal and
mixed property against which they are assessed; provided, how-
ever, that the said collector may seize, take and sell any prop-
erty, real or personal, of the owner for the purpose of enforcing
the payment of such taxes due and owing, and said taxes shall
be collected either by sale, as set forth in this Act, or may be
collected as other debts are collected under the laws of the
State. Said taxes to bear interest from the first day of January
succeeding the levy, and all taxes not paid and in arrears after
the first day of January next succeeding said levy may be col-
lected by advertisement and sale; provided, that said collector
shall give twenty days' notice to the taxpayers of his intention
so to do.

86. All property located in the said city and all property
owned by residents of said city or corporations having their
principal office therein, assessable for the purpose of State and
County taxes as now or hereafter shall be provided, all fran-
chises and easements held and exercised in said city, or here-
after granted, shall be taxed for the purpose and the expenses
of said city. The Council on or before their first meeting in
August, in the year 1910, and as often thereafter as they may
deem necessary, shall appoint three taxpayers, residents of said
city and men of good judgment, to assess said property. Each
of said assessors before entering upon their duties as such, shall
take and subscribe to an oath, before a justice of the peace re-
siding 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 assessors, and diligently
value and assess at a fair market price, all property subject to
taxation in said city. They shall value and assess the real es-
tate and improvements thereon separately, describing such real
estate so that the same may be identified, and list all other prop-
erty. The Council may provide, by ordinance, further, for the
manner of conducting said assessment and for assessors obtain-
ing information and provide penalties for non-observance of
same. The assessors within thirty days of date of appointment,
unless time be extended by the Council, shall return the assess-
ment made by them to the Council under their hands, and the