880 LAWS OF MARYLAND.

and proper to examine for the purpose of obtaining information
to make or complete said assessment. The said assessors within
thirty days of the date of their appointment, unless the time be
extended by the commissioners, shall return the assessment
made by them to the commissioners under their hand, and the
commissioners shall cause at least one week's notice of the re-
turn of the same to be given in one or more newspapers pub-
lished in said town, naming a time not to exceed ten days in
which they shall receive and hear objections. The return of the
assessors shall be open to the inspection of taxpayers, and any-
one feeling aggrieved at the action of the assessors in assesing
his property may within the time limited appear before said
commissioners, who may upon hearing order or change any as-
sessment appealed from, either by decreasing or increasing the
same. The commissioners at any time, of their own motion or
on petition of any taxpayer, when they shall deem the assess-
ment of any owner's property to be wrong, may cause such
owner to appear before them at a certain time to be named in
said notice, at which time they may assess, add to, decrease or
increase the assessment of the owner so notified; and said com-
missioners shall have power and authority to require the owner,
possessor or claimant of any property liable to assessment to
give them such full and accurate statement of his property as
may be necessary to enable said commissioners to ascertain the
value thereof, the same to be under the oath of such person; and
if any person being the owner, possessor or claimant of any
property liable to assessment hereunder shall fail, neglect or
refuse within the time limited by said notice to render such
statement, the said commissioners, upon their own knowledge
and upon such information as they may be able to obtain with
reference thereto, shall value said property at the full cash
value thereof, and the same shall be considered as the assess-
ment until altered by said commissioners sitting to hear ap-
peals and correct errors; and the commissioners may levy a tax
on the assessable property within the corporate limits of said
town not exceeding one hundred cents on the one hundred dol-
lars' worth of assessable property.

SEC 2. And be it enacted, That this Act shall take effect
from the date of its passage.

Approved April 11,1910.