940 LAWS OF MARYLAND.

Council shall once a year, before fixing and deciding upon
amount of taxes and licenses to be assessed for the ensuing
year, cause to be made out a detailed estimate exhibiting the
items of liability and expense during said year, and shall cause
the same to be publicly displayed or posted in printed or writ-
ten form, in some conspicuous place in said town, for not less
than two consecutive weeks, and after hearing and considering
objections thereto by the owners of said property in said town,
if any such shall be made, shall revise said detail estimate and
fix and assess for the ensuing year such rate of taxation not
exceeding the rate hereinbefore stated, and the adoption of
said revised detailed estimate shall thereby be and become the
appropriation of the respective amounts for the respective pur-
poses therein stated; and the clerk shall not draw or sign any
check or checks in payment of any claim or other indebtedness
of the town unless the said claim or indebtedness has been
approved and ordered paid by the Council, and the aforesaid
check or checks countersigned by the Mayor. The Council shall
designate a financial institution or depository in which the
clerk shall promptly deposit to the credit of the town all re-
ceipts or moneys from any source whatsoever, and all claims
and other indebtedness shall be paid by check as herein pro-
vided, and not otherwise. The Council shall annually prepare
and display or post not later than the first day of June each
year a parallel statement of the appropriations and the expen-
ditures under said appropriations of the funds of the town.
The Council shall also cause to be made from time to time
during the said five-year periods assessments of improvements
made and of other property not contained in the general assess-
ment list, and they shall make such other provisions as in their
judgment may be necessary to carry into full force and effect
the assessments herein provided for. All taxes levied by the
Council shall be due and payable immediately upon the levy
thereof at the office of the clerk, and the ordinance providing
for the levy of taxes shall of itself constitute the authority for
the same, and no other warrant or evidence of authority shall
be required; within ninety days after the levy of any tax by
the Council the clerk shall return to the Council a full and
complete list of all taxpayers who are delinquent, with a de-
scription of the property and the amount of tax due from each,
and if the taxes due from any person, persons or corporation
shall not be paid before the first day of October following, then
there shall be added on that day a penalty of one per centum
thereof, and a like penalty of one per centum on the first day
of each succeeding month until such taxes and penalties shall
be paid. The clerk shall on or after the first day of the follow-
ing April proceed to advertise the property named in the said