30 LAWS OF MARYLAND. [CH. 27

county taxes as now or hereafter shall be provided, and the per-
sonal property of ordinary business corporations of the State of
Maryland, when valued by the State Tax Commission, and as
apportioned to the City of Salisbury by the said State Tax
Commission under the provisions of Article 23, Section 88C
of the Annotated Code of Maryland, and all franchises and
easements held and exercised in said city or hereafter granted,
shall be taxed for the purpose and expenses of said city. The
Council on or before their first meeting in July, in the year
nineteen hundred and twenty-three, and every five years there-
after, or as often as they may deem necessary, 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 his duties as such, shall take and subscribe
to an oath before a Justice of the Peace residing in said
city, a copy of which oath shall be returned to the Council,
that ho will well and truly, without partiality or prejudice,
perform the duties of assessor, and diligently value and assess
at a fair marketable price, all property subject to taxation in
said city. They shall value and assess all the assessable and

taxable property in the city and shall return to the Council
their lists showing thereon each piece or parcel of real estate
so described that it may be identified, and its assessed value,
and, separately, the improvements thereon and their assessed
value, and the items of personal property and their assessed
value. The Council may provide by ordinance further for
the manner of conducting said assessment and for assessors ob-
taining information and provide penalties for non-observance
of same. The assessors, within thirty days of the date of their
appointment, unless the time be extended by the Council, shall
return to the Council their lists showing their assessment,
which lists shall be under their hands. The said return shall
be open to the inspection of taxpayers, and the Council shall
cause at least one week's notice of the return to be given in one
or more newspapers published in the said city, naming in the
said notice a time, of not less than seven nor more than ten
days' continuous duration, during which any person feeling
aggrieved by the assessments made by the assessors may file
with the Clerk of Salisbury their objections in writing. And
the Council before levying any tax shall notify each such ob-
jector of a time, not less than seven days after such notice
is given, and a place where his objection will be heard and
acted upon by the Council, at which time and place the said
objector may appear in person or by attorney and state his