876 LAWS OF MARYLAND. [CH. 395

Council shall sit for the purpose of hearing appeals from said
Board of Assessors, and shall upon the conclusion of said hear-
ing or hearings, alter, amend or ratify the said assessments and
transmit the same with a certificate of the rate of taxes to the
treasurer of said town, said rate of taxation not at any time to
exceed twenty-five cents per one hundred dollars of the as-
sessed valuation. The treasurer, upon receiving assessment
and rate of taxation shall give notice by posting in public
places or by advertising in some newspaper once, that the said
taxes are due and payable and will be received by him on cer-
tain days and at a certain place to be named in said notice or
notices. All taxes are due and payable on the first day of
July in each and every year and if not paid on or before the
first day of July shall bear interest at the rate of one per
centum per month until paid and if not paid on or before the
first day of January next following, the treasurer shall make
up a list of the unpaid taxes, and shall advertise the same in
some newspaper published in Prince George's County once in
each of three successive weeks, and give notice in said adver-
tisement that on a day to be named therein, not later than one
month from the date of the first insertion therein, he will sell
the properties therein named to the highest bidder for cash.
All properties so sold may be redeemed by the owner thereof
or his assigns within two years of said date of sale, and in the
event of the non-redemption of the same as herein provided, the
Mayor and Council shall deliver to the purchaser thereof a
deed for said property so sold and the said deed so given shall
be presumptive evidence that all the requirements of the law
have been complied with in making such sale. All taxes duly
levied, after the transmittal of the list to the treasurer as in
this section hereinbefore provided, shall be a first lien upon the
property against which they are assessed.

Said assessors and the Mayor and Common Council shall
have the right at any time to place on the assessment real es-
tate or personal property, not included therein or on improve-
ments made or erected after the making of said assessments,
except household goods as mentioned above shall not be as-
sessed.

The Common Council to fix the compensation of said asses-
sors, said compensation not to exceed twenty-five dollars per
annum each.

SEC. 2. And be it further enacted, That this Act shall be
submitted to a vote, and all the citizens above the age of