1402 LAWS OF MARYLAND. [CH. 680

without deducting from the amount thereof all and every sum
or sums due or owing to said town for taxes or otherwise by
the holder of said claim, and no assignment of such claim to
avoid such deduction shall be valid.

94. The treasurer of the town of Bel Air shall at all times
inform himself by all lawful means of all lawful property,
stock or investments in said town liable to taxation and not
included in the list of assessments, and of all new buildings
and improvements, and of all property created or acquired
since the last revised assessment, and he shall value the same
at the full cash value thereof, and shall make return thereof
to the Town Commissioners; and for the purpose of this section
the said treasurer shall be clothed with the power of general
assessor of said town, and shall receive a fee of twenty-five
cents for each assessment made by him of new or missed prop-
erty, and his valuation shall be subject to revision and correc-
tion by the said Town Commissioners, whose decision shall be
final. Before any assessment made as aforesaid shall become
valid, five days' notice thereof in writing shall be given to the
owner of the property to be assessed, and if such owner be not
found within the limits of said town, then the same shall be
given to the person in possession of the property to be assessed
or in whose custody the same may be, or if it be land and
no one is in the apparent occupancy thereof, then such notice
shall be posted upon such land.

95. It shall be the duty of said treasurer as soon as the
annual levy is made and placed in his hands to give notice
thereof by advertisement inserted in one newspaper published
in said town for two weeks, stating the time from which said
taxes bear interest, and the place at which they are to be paid,
and the days upon which he will be present for the purpose
of collecting the same, and warning all taxpayers of their lia-
bility to be published as delinquent and to have their said
property sold, unless the taxes with which they are charged be
settled within the time required by law.

96. It shall be the duty of the said treasurer to attend, in
person, or by deputy, at the office of said Town Commissioners,
or such other place as said Town Commissioners shall desig-
nate in said town, at least one day in each week between the
time said taxes are placed in his hands for collection and the
first day of October of the current year to collect and receive
said taxes.