320 LAWS OF MARYLAND. [CH. 132

the Council under their hands, and the Council shall cause at
least one week's notice of the return of the same to be given
in one or more newspapers published in said city, naming a
time, not to exceed ten days, in which they will receive and
hear objections. The return of the assessors shall be open to
the inspection of taxpayers, and any one feeling aggrieved at
the action of the assessors in assessing his or her property may
within the time limited in said notice appear before said Coun-
cil, who may on hearing alter or change any assessment ap-
pealed from by decreasing or increasing the same.

No person shall be assessed whose property does not amount
to one hundred dollars in the aggregate. The Council at any
time of its own option or on petition of any taxpayer, when
they shall deem the assessment of any owner's property to be
wrong, may cause the owner to be notified by the Clerk to
appear before them at a certain time to be named in said
notice at which time they may adjust, add to, decrease or in-
crease the assessment of the owner notified. The Council may
provide by ordinance means for compelling owners of pro-
perty to furnish a list of same and the value, under oath, and
prescribe penalties for failure to make return or schedule of
same.

SEC. 2. And be it further enacted, That nothing in this Act
shall be construed to release any person or persons or corpora-
tions from the payment of any taxes now owing by him, her, it
or them to the Mayor and Council of Crisfield; nothing herein
shall affect the tenure of office of the present Mayor and Council
of Crisfield, who by virtue of their election, or appointment, shall
hold office until their successors are duly elected and qualified;
nothing herein contained shall be construed to release any
person or persons corporation or corporations, from any
debt or obligation now due by him, her, it or them, to the
Mayor and Council of Crisfield, and nothing herein contained
shall affect in any manner whatsoever the rights, actions, choses,
in action, suits, either at law or in equity, obligations, prop-
erties and effects of the corporation known as the Mayor and
Council of Crisfield.

SEC. 3. And be it further enacted, That this Act shall take
effect from the first day of June 1922.

Approved April 13th, 1922.