1038 LAWS OF MARYLAND.

sonal property and their assessed value. The Council may pro-
vide by ordinance further for the manner of conducting said
assessment and for assessors obtaining information and provide
penalties for non-observance of same. The assessors, within
thirty days of the date of their appointment, unless the time
be extended by the Council, shall return to the Council their
lists showing their assessment, which lists shall be under their
hands. The said return shall be open to the inspection of tax-
payers, and the Council shall cause at least one week's notice
of the return to be given in one or more newspapers published
in the said City, naming in the said notice a time, of not less
than seven nor more than ten days continuous duration, during
which any person feeling aggrieved by the assessments made by
the assessors may file with the Clerk of Salisbury their objec-
tions in writing. And the Council, before levying any tax,
shall notify each such objector of a time, not less than one week
after such notice is given, and a place where his objection will
be heard and acted upon by the Council, at which time and
place the said objector may appear in person or by attorney
and state his objection, and the Council, having heard the ob-
jector, if he appear, and having considered his objection, may
alter or change the assessment objected to either by increasing
or decreasing the same.

No person shall be assessed whose property does not amount
to two hundred dollars in the aggregate.

The Council, at any time, on its own motion or on petition
of any taxpayer, when it shall deem the assessment of any
owner's property to be wrong, may cause such owner to be
notified by the Clerk of Salisbury to appear before the Council
at a certain time to be named in said notice; provided, that if
such owner voluntarily appear such notice to him shall not be
necessary, at which time the said Council may assess, add to,
decrease, or increase the assessment of the owner so notified or
appearing. The Council may provide by ordinance means for
compelling owners of property to furnish a list of same and
the value, under oath, and prescribe penalties for failure to
make return of such list.

Anyone feeling aggrieved by the action of the Council in
the assessment of his property may appeal to the Circuit Court
of Wicomico County, who shall hear the same de novo, and the
Court's action shall be final, and the Court may award costs
in its discretion.