6 LAWS OF MARYLAND. [Ch. 2

SECTION 1. Be it enacted by the General Assembly of Mary-
land That Sections 115, 118, 125, 145, 147 and 148 of Offutt's
Code of the local laws of Baltimore County of the edition of
1916. said sections being numbers 113, 116, 123, 145 and 146
of Offutt's Code of the Public Local Laws of Baltimore County
of the edition of 1915, legalized by Chapter 16 of the Acts of
1914, so as to change the fiscal year of Baltimore County and
to make the same begin on the first day of January in each and
every year, be and the same arc hereby repealed and re-
enacted with amendments, so as to read as follows, that is to
say:

SECTION 115. There shall be five County Commissioners of
Baltimore County who shall hold office for the term of four
years and shall be eligible for re-election. They shall each re-
ceive an annual salary of twenty-four hundred dollars and no
more for any purpose whatsoever, payable monthly by the
Treasurer of said county ; and they are required to meet for
the transaction of public business, at their office at Towson on
Tuesday, Wednesday and Thursday of each week, and as much
oftener as a proper discharge of their official duties may re-
quire and they shall meet daily from the first Tuesday in
October in each year until the annual levy is made. Said
Board of County Commissioners shall perform all the duties of
the Highways Commission of Baltimore County, and shall
have all and singular the powers and authority conferred upon
the Highways Commission of Baltimore County Chapter 465
of the Acts of 1904 and the several amendments and supple-
ments thereto.

SECTION 118. They shall levy the State and county taxes
for said county on or before the first clay of November of each
year.

SECTION 125. For the collection of taxes in Baltimore
County the valuation of property subject to taxation in said
county (as it shall appear upon the assessment books on the
first day of November in each and every year) shall be final
and conclusive and constitute the basis upon which taxes for
the ensuing fiscal year shall be assessed and levied; pro-
vided, that this provision shall not apply to property liable to
taxation in Baltimore County which may have escaped taxa-
tion or which may have been omitted in the regular course of
valuation ; but such property shall be valued and assessed and