ALBERT C. RITCHIE, GOVERNOR. 319

shall be a lien upon the real property on or against which they
are assessed and levied; provided, however that the said col-
lector may seize, take and sell any property, real or personal,
of the owner, as State and County taxes are now collected, for
the purpose of enforcing the payment of such taxes due and
owing, and said taxes may be otherwise collected by sale as
set forth in this Act or may be collected as other debts are
collected under the law of the State. Said taxes shall bear
interest from the first day of January next succeeding said levy,
and all taxes not paid and in arrears after the first day of
January succeeding said levy, may be collected by advertise-
ment and sale; provided that the said collector shall give
twenty days notice to the taxpayers of his intention to do so,
by hand-bills or by advertisement in some newspaper published
in said City.

SEC. 86. All property located in the said city and all pro-
perty owned by residents of said city or corporations having
their principal office therein, assessable for the purpose of State
and County taxes as now or hereafter shall be provided, all fran-
chises and easements held and exercised in said city, or here-
after granted shall be taxed for the purpose of paying the
expenses of said city.

The Council, whenever they deem the public interests require
it, shall cause an assessment to be made of all real and per-
sonal property within the corporate limits of said city, subject
to assessment for State and County taxes, and shall appoint
three taxpayers residents of said city, and men of good judg-
ment, to assess said property. Each of said assessors before
entering upon their duties as such, shall take and subscribe to
an oath before a Justice of the Peace of the State of Mary-
land residing in said city, a copy of which oath shall be re-
turned to the Council, that they will well and truly, without
partiality or prejudice, perform the duties of assessors, and
diligently value and assess at a fair market price, all property
subject to taxation in said city. They shall value and assess
the real estate and improvements thereon separately, describing
such real estate so that the same may be indentified, and list
all other property. The Council may provide, by ordinance,
further for the manner of conducting said assessments and for
the assessors obtaining information, and provide penalties for
the non-observance of the same. The assessors within thirty
days from date of appointment, unless the time be extended
by the Council, shall, return the assessment made by them to