CALVERT COUNTY. 661

lector, in collecting said taxes, shall have full power to dis-
train for the same in the same manner as the collectors of State
and county taxes; provided, that the tax so levied shall not
in any one year exceed 75 cents on each $100 of assessed valua-
tion.

SEC. 21. And be it enacted, That the Town Council shall
from time to time make or cause to be made an assessment of
the real property within the town limits for the purpose of
taxation, and shall amend said assessments as and when it
deems justice requires a readjustment; provided, that all un-
improved lots within said corporate limits west and north of a
line extending from the southern boundary of the town north
along Pittsburg avenue to Richmond avenue; thence to Bay
avenue, and thence north to the northern boundary line, where
such unimproved lots shall be found to constitute 75 per cent,
or more of the total area within the block, shall be valued for
taxation as agricultural property and not as town lots; and
further provided, that lots entirely unsuited for building pur-
poses shall be held for purposes of taxation to have no value.

SEC. 22. And be it enacted, That the fiscal year shall begin
on the first day of July of each year and shall be known by the
name of the calendar year in which it begins.

SEC. 23. And be it enacted, That as soon as may be after the
15th day of May in each year, when passage of this Act, and
hereafter, before a reassessment may be deemed by it to be de-
sirable, the Council shall appoint two or more, persons, whose
duty it shall be to make a new assessment or revise the present
assessment of all real property within the corporation limits
subject to taxation. Such persons shall as soon thereafter as
practicable report to the Council the result of their labors, and
the Council shall thereupon publish such assessment by posting
for at least ten days in at least five conspicuous places in said
town, and by mailing a copy of the same to each owner of
realty so assessed at the last known address of such owner; or,
if the address be unknown, by posting on the premises so as-
sessed. Such notice shall also apprise those interested that
all complaints and appeals in regard thereto will be heard and
determined by the Town Council, sitting in regular or special
session at a place and time therein specifically stated, which
shall not be earlier than the 15th day of June, nor within ten
days of the posting or mailing of such notices.

SEC. 24. And be it enacted, That after the determination of
such appeals by a decision which shall be final, the Council
shall by ordinance, on or before the 15th day of July in each
year, adopt such assessment or modification thereof as the as-
sessment, which shall apply until a new assessment or revision