760 LAWS OF MARYLAND. [CH. 454
SEC. 549. Be it enacted, That the said Council shall on or
before twelfth day of May, in each and every year cause an
assessment to be made of all property, real and personal,
within said town, by an assessor or assessors, to be appointed
and paid by the Council, which said assessment shall not ex-
ceed the assessment of the same for county purposes. The
assessment shall be returned by said assessor or assessors to
the Council on or before the 20th day of May. The Council
shall give notice by posting the same, in at least three con-
spicuous places in said town, and by advertisement inserted.in
the official journal of the town, or in some newspaper published
iu Montgomery County, one in each of two successive weeks,
before the first day of June, iu each year, that said assess-
ment returns will be in the hands of the clerk and open to
inspection by any person interested on and after the 25th day
of'May, and that the Council will meet on the first Monday
in June, then next ensuing to hear and determine all appeals
or complaints which may be made with reference to sucn
assessment. The Council shall remain in session from day
to day as long as may be reasonable, to hear and determine
such appeal or complaints and may thereupon increase or
abate said assessment as they may deem just, and upon the
completion of the revision of the assessment, the Council shall
levy a tax governed by said revised assessment, not to exceed
the rate one dollar, on each one hundred dollars' worth of
property as so assessed, which levy shall be made by resolu-
tion of the Council passed not later than the first day of
July, in each year; provided, that before such levy is made
the Council shall in each year cause to be made a detailed esti-
mate exhibiting the various items of liability and expenditure,
including the requisite amount for all expenses during said
year and cause the same to be published at least three times,
once a week, in the official journal of the town, or in a county
newspaper; and after hearing and considering objections
thereto by taxpayers, if any, may revise said detailed estimate
in their discretion, and shall fix and assess for the ensuing
year such rate of taxation not exceeding one dollar on each one
hundred dollars' worth of assessed property as hereinbefore
provided, as they shall deem necessary, together with the other
revenue of the town, to meet said adopted estimates of liabili-
ties and expenditures; said adopted detailed estimates together
with the adopted rate of taxation, shall be published twice in
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