ALBERT C. RITCHIE, GOVERNOR. 37

objection, and the Council, having heard the objector, if he
appear, and having considered his objection, may alter or
change the assessment objected to either by increasing or by
decreasing the same.

No person shall be assessed whose property does not amount
to Two Hundred Dollars in the aggregate.

The Council, at any time, on its own motion or on petition
of any taxpayer, when it shall deem the assessment of any
owner's property to be wrong, may cause such owner to be
notified by the Clerk of Salisbury to appear before the Council
at a certain time to be named in said notice; provided, that
if such owner voluntarily appear such notice to him shall not
be necessary, at which time the said Council may assess, add

to, decrease or increase the assessment of the owner so notified
or appearing. The Council may provide by ordinance means
for compelling owners of property to furnish a list of same and
the value, under oath, and prescribe penalties for failure to
make return of such list.

Anyone feeling aggrieved by the action of the Council in the
assessment of his property may appeal to the Circuit Court
for Wicomico County, which shall hear the same de novo, and
the Court's action shall be final, and the Court may award costs
in its discretion.

158L. The Mayor and Council of Salisbury are hereby
authorized and empowered to borrow on the faith and credit
of the city and for the use of the city any sum or sums of
money, in all not exceeding in the aggregate the sum of Twen-
ty-Five Thousand Dollars, and may issue notes or other evi-
dence of indebtedness for the same, and in such sums and
payable at such times as they may prescribe by ordinance or
otherwise; provided, that the payment of said notes or other
evidence of indebtedness issued under authority of this section
and the interest thereon must be paid by the Mayor and Coun-
cil from the general taxes levied for the use of the city under
the power conferred by its charter, the levying or collecting
of any special tax for the payment of such notes or other evi-
dence of indebtedness being expressly prohibited.

SEC. 2. And be it further enacted by the General Assembly
of Maryland, That this Act shall take effect June 1, 1922.

Approved March 14th, 1922.