ALBERT C. RITCHIE, GOVERNOR. 881

and Collector of Taxes shall apportion the assessment on any
such property liable to taxation for municipal purposes, on the
basis of the State and County assessment; and whenever prop-
erty subject to taxation for municipal purposes has been omit-
ted from the State and County assessment the Board of Alder-
men of Frederick, sitting as a Board of Equalization and Re-
view as hereinafter set forth, is hereby authorized to value and
assess the same for municipal purposes. Provided however that
before adopting any such assessment or apportionment The
Mayor and Aldermen of Frederick shall give notice, once a
week for two successive weeks, by advertisement inserted in
some newspaper published in Frederick City, notifying all per-
sons liable to assessment and taxation in Frederick, that the
Board of Aldermen, sitting as a Board of Equalization and
Review, will meet at the time and place specified in said notice
for the purpose of considering the adoption of the State and
County assessment on taxable property in Frederick City for
municipal purposes, and for the purpose of hearing any ap-
peals, which they are hereby authorized to hear, from the ap-
portionments made by the City Register and appeals from valu-
ations placed on omitted property, and that all persons interested
will be given an opportunity to be heard before said assessments
shall be finally adopted. The Board of Aldermen is hereby
authorized and empowered to sit as a Board of Equalization
and Review, for the purposes set forth in this Act, and the
the powers of said Board shall be confined to verifying the
State and County assessment on property in Frederick City
and making the municipal assessment conform thereto and con-
sidering the adoption of the apportionments made by the City
Register and Collector of Taxes and the assessments made by
the Board of Equalization and Review on property omitted
from the State and County assessment. The City Register and
Collector of Taxes shall place the name and address of every
person subject to assessment and taxation, the property assessed
to each and the value thereof upon the Tax Ledger, and he
shall also enter thereon, from time to time, all transfers and
abatements; provided however that his failure to do so shall
not invalidate any ordinance that may hereafter be passed,
providing for the levy and collection of taxes. The Mayor and
Aldermen of Frederick is hereby authorized to pass all ordi-
nances, resolutions and motions, and to do all other things
necessary to carry out the provisions of this Act.

Approved April 9, 1924.