CARROLL COUNTY. 697

naid ordinance in one of the newspapers published at West-
minster for four successive weeks prior to such election.

SEC. 234. The assessment mentioned in the preceding sec-
tions shall be a lien on the property on which the assessment
is made until the same be paid; and may be collected in any
of the methods and ways for collecting taxes after the expira-
tion of ninety days from the date of the said assessment.

SEC. 235. A tenant for ninety-nine years, or for ninety-nine
years renewable forever, or the executor or administrator of
such tenant, or the guardian of an infant owner, or a mort-
gagor in possession, shall be deemed and taken as an owner for
the purpose of any application to the Mayor and Common
Council of Westminster authorized by these aforegoing sec-
tions; and a tenant for ninety-nine years, or for ninety-nine
years renewable forever, and the executors or administrators
of such tenant, or the guardian of an infant owner, or a mort-
gagee in possession, shall be deemed and taken as the proprie-
tor or owner of the estate or property assessable within the
meaning of this Act in reference to streets and sidewalks, gut-
ters and curbing, as well as for all other purposes and objects
by it authorized.

ASSESSMENT.

SEC. 236. Whenever they think the public interest requires
it, the Mayor and Common Council of Westminster may cause
an assessment to be made of all property in the city, real, per-
sonal and mixed, which is subject to assessment for county and
State taxes under the general laws of this State, whether
the owners thereof reside within or without the city; and they
may prescribe the manner in which such assessment shall be
made; and provide for hearing appeals and adjusting all dif-
ferences in valuation and disputes in relation to such assess-
ment; make transfers and abatements and do all other acts and
things necessary for making and completing such assessment;
and may provide for the annual assessment of property not
included in the last general assessment. The assessment here-
tofore made under any ordinance passed by said corporation
shall be chargeable with taxes levied for the use of the corpora-
tion ; and the Mayor and Common Council may provide by or-
dinance for the increase or abatement of any erroneous assess-
ment. And for the encouragement of a new industry they may
abate in whole or in part the assessment upon any property,
machinery or tools belonging to a manufacturing corporation
or individuals, for such period of time as they may determine,
not exceeding ten years.