PHILLIPS LEE GOLDSBOROUGH^ GOVERNOR. 1037

158-C. And be it enacted, That the Council shall, on or be-
fore the first day of October annually levy upon the assessable
property subject to taxation for City purposes a sum sufficient
for all general purposes, not to exceed fifty cents on the one
hundred dollars of the assessed value of such property, and such
sums as have been heretofore authorized or that may be here-
after authorized by Act or Acts of the General Assembly of
Maryland for the liquidation and payment of the indebtedness
of the City of Salisbury, or any bonds thereof and interest
hereon, issued or to be issued under the authority of law here-
tofore or hereafter passed. The taxes so levied shall from the
time of the levy be a lien upon the real and personal property
of the person by whom they are owing; provided, however, that
the said Clerk of Salisbury may seize and take and sell any
property of the owner for the purpose of enforcing the pay-
ment of such taxes due and owing. And the said taxes may be
collected either by sale as herein provided or as other debts are
collected under the laws of this State. The said taxes shall bear
interest from the first day of January next succeeding the levy,
and all taxes not paid and in arrears after the said first day
of January shall be collected as herein provided.

158-D. And be it enacted, That all property located in
the said City and all property owned by residents of said
City or corporations having their principal office therein, assess-
able for the purpose of State and County taxes as now or
hereafter shall be provided, and all franchises and easements
held and exercised in said City or hereafter granted, shall be
taxed for the purpose and expenses of said City. The Council
on or before their first meeting in July, in the year nineteen
hundred and eighteen, and every five years thereafter, or as
often 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 residing in said City, a copy of which
oath shall be returned to the Council, that he will well and
truly, without partiality or prejudice perform the duties of
assessor, and diligently value and assess at a fair marketable
price, all property subject to taxation in said City. They shall
value and assess all the assessable and taxable property in the
City, and shall return to the Council their lists showing thereon
each piece or parcel of real estate so described that it may be
identified and its assessed value, and, separately, the improve-
ments thereon and their assessed value, and the items of per-