396 LAWS OF MARYLAND. [CH. 200

assessors who shall have the same qualifications as the Mayor.
It shall be their duty after having qualified by taking an oath
before any officer of the State of Maryland duly authorized to
take acknowledgments, to faithfully, honestly and impartially
perform their duties as such assessors, to assess all the real,
personal and mixed property within the town of Mount Rai-
nier, each piece of land to be assessed separately with the
improvements thereon in the name of the actual owner at the
full value as nearly as they are able to determine, and the
personal property to be assessed in the name of the actual
owner at its full value. Such assessments shall be made by
said assessors promptly upon their appointment, at such rea-
sonable compensation to said assessors as may be fixed by the
Mayor and Common Council. As soon as such assessment is
completed, the said assessors shall return the 'same to the Town
Clerk and Treasurer in a form showing the name of the party
assessed, the property with which he is assessed, and the
amount of the assessment of each piece of property. The
Town Clerk and Treasurer shall thereupon notify the owners
of the properties assessed, in case such owners are known, of
the amounts respectively assessed against them, by placing
notices in the United States mail with sufficient postage pre-
paid, addressed to them at their last known post-
office address; in case the owners or any of them
are unknown, such notices shall be left or set up
upon the premises assessed, and the placing of such notice in
the mail or the leaving it or setting it up upon the premises,
as the case may be, is hereby declared to be sufficient notice of
said assessment. If the owner of any property assessed shall
feel aggrieved by such assessment he may appeal to the Mayor
and Common Council within ten days from the giving of the
notice above provided for. The Mayor and Common Coun-
cil is hereby constituted a Board of Appeal and Equaliza-
tion of such assessment and may make such deduction from
or addition to such assessment after hearing as to them may
seem reasonable and just. After all of such appeals shall have
been heard the assessment lists as corrected shall be transferred
in alphabetical order to an assessment book by the Town Clerk
and Treasurer, which book shall be the basis for levying all
taxes in said town. The Mayor and Common Council may
provide by ordinance for certain days within each year at
which assessments may be corrected by them; on such days
they may sit as a Board of Equalization and Review and may