228 LAWS OF MARYLAND. [CH. 96

ary 1st and April 1st. It shall also be his duty to complete
said Tax Ledger as above provided for, and to report the same
to the Mayor and City Council not later than May first of each
year.

58. It shall be the duty of the Tax Collector of said city
to fill out tax cards for all property transferred on the State
and county tax books, or transferred by the State Tax Commis-
sion, and to have said cards completed and reported to the City
Auditor on or before April fifteenth in each year, and also to
prepare tax cards for all new assessments on the State and
county books or reported to him by the State Tax Commission,
and to have the same completed and reported to the City Audi-
tor on or before April fifteenth of each year; said Mayor and
City Council shall have the power and authority to provide
compensation for the persons doing or assisting in doing the
above work.

59. It shall be the duty of the said Mayor and City Coun-
cil, on the first Tuesday after the first day of May in each year
to sit as a Board of Equalization and Review to equalize and
review the assessments on said tax ledger; but the powers of
the Mayor and City Council under this section shall be con-
fined to verifying the State and county assessment and the
assessment of the State Tax Commission for the same property
and to making! the city assessment conform thereto, and to give
effect to any transfers of property which may have been re-
ported to the County Commissioners of the State Tax Commis-
sion during the period between the preceding January first and
April first; and the said Mayor and City Council shall not sit
as said Board of Equalization and Review for more than three
days; and during said sittings as said Board at least three
members of the City Council shall be present.

60. Upon the termination of their sittings as a Board of
Equalization and Review said Mayor and City Council shall
turn over said tax ledger to the City Auditor, and it shall be
the duty of the City Auditor within two weeks thereafter to
submit to the said Mayor and City Council a statement giv-
ing the estimated amount of the tax for each purpose for which
taxation is permitted, and also a statement of the revenue re-
ceived from license, police fines and all other sources, not in-
cluding taxes, during the preceding year, and also a statement
of the appropriations made for the preceding year, together
with the amounts expended for each department for which an