ALBERT C. RITCHIE, GOVERNOR. 1217

shall receive and confine any person so committed. The right
of appeal from the judgment of the police magistrate shall
not extend to any case where the fine imposed does not exceed
five dollars, and when judgment is entered in such cases it
shall be final and conclusive upon all parties.

SEC. 4. And be it enacted, That Section 17 of the Public
Local Laws of the State of Maryland entitled an Act incorpo-
rating the town of Brentwood, Maryland, approved April 13,
1922, providing for the levying of taxes and the collection of
the same be and the same is hereby repealed and re-enacted
with amendments so as to read as follows:

17. Be it further enacted, That the Mayor and Council
shall have power to levy on or before the 30th day of June for
each year, the tax year commencing the first day of July, taxes
at such rates as they may find necessary for anticipated ex-
penses for the coming fiscal year, not to exceed twenty cents on
the one hundred dollars assessed valuation and taxes so received
shall be deposited in the general fund and be applied in defray-
ing the current expenses of the town. In addition to the above
mentioned levy the Mayor and Council are authorized and em-
powered to levy not to exceed the sum of ten cents on the one
hundred dollars assessed valuation for the sole purpose of con-
tracting for the maintenance of an efficient street lighting serv-
ice. All taxes received under this special levy shall be de-
posited in a fund to be known as the Street Lighting Fund to
be applied solely to the operating of a street lighting system.

On or before the first day of May in each year, the council
shall by resolution appoint one or more persons, whose duty it
shall be either to make a new assessment of all real and personal
property within the limits of said town according to such regu-
lations as the council may prescribe, or to raise the present as-
sessment where unimproved property has been improved within
the last year; (1 ) by adding thereto any property subject to
taxation not appearing in the previous assessment; and (2) by
ascertaining as far as may be, all changes of ownership up to
the date of such revision, to the end that all property may be
assessed and taxed in the names of the legal owners thereof at
the time of the annual assessment or revision; provided, Low-
ever, that in the case of property passing by descent or prop-
erty in course of administration under a will or otherwise, it
shall be sufficient to assess and tax the same to the estate of the
deceased owner; and provided further, that if the ownership
of any property cannot by reasonable diligence be ascertained,
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