1218 LAWS OF MARYLAND. [CH. 498

the same may be taxed to the occupant thereof, and if there be
no occupant, to unknown owner. The person or persons making
the assessment or revision shall report to the council as soon as
practicable the result of their labors, and the council shall at the
first regular meeting thereafter hear and determine all appeals
or complaints in regard thereto, adjourning from time to time
so long as may be necessary for that purpose. Notice of such
hearing shall be posted up two weeks before the date thereof
in at least five conspicuous places in the town. After all appeal
and complaints, if any, have been heard and determined, the
Council, by an ordinance to be passed not later than the
fifteenth day of June, following the ordering of the assessment
or revision, shall adopt such assessment or revised assessment
for the ensuing year. The assessment or revised assessment
shall derive all its validity from the ordinance of the council
adopting the same without regard to any defects, or irregu-
larities in the proceedings of the persons originally, making the
assessment or revision.

SEC. 5. And be it further enacted, That Section 18 of the
Public Local Laws of the State of Maryland, title an Act to
incorporate the town of Brentwood, Maryland, as enacted by the
Act of the General Assembly of 1922, Chapter No. 153, pro-
viding for the publication of notice of annual tax levy is hereby
repealed and re-enacted with amendments, with the addition of
Sub-sections 18-A, 18-B, 18-C, 18-D and 18-E, providing for
the sale of property for delinquent taxes, construction of side-
walks, curbs, gutters and road bed for the public benefit, of such
cost to be assessed against the abutting property, authority to
borrow money on the credit of the town and the issuance of cer-
tificates of indebtedness in such sum or sums not to exceed
$10, 000 at any one time, to pay for the cost of such improve-
ments and for regulating the method of assessment and pay-
ment for the same, and the granting of public franchises or
easements.

18. (a) And be it further enacted, That it shall be the duty
of the Town Treasurer as soon as the annual tax levy is made
and placed in his hands for collection to give notice by adver-
tisement in one newspaper published in the county, and proceed
to the collection of taxes through the town of Brentwood, and all
taxes levied in pursuance of the preceding section shall be a
lien on any and all property of the person, company or corpora-
tion against whom they may be levied and the taxes for each
year are payable on the first day of July next succeeding the