98 LAWS OF MARYLAND. [CH. 76

General Assembly of Maryland passed at its January Session
in the year 1910 and to re-enact said sections with amend-
ments.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 236 and 237 of Article 7 of the Code of
Public Local Laws, title "Carroll County, " sub-title "West-
minster", be and the same is hereby repealed and re-enacted
with amendments so as to read as follows:

ASSESSMENT.

SEC. 236. Whenever it thinks the public interest re-
quires it, the Mayor and Common Council of Westminster may
cause a new assessment or re-assessment to be made of
all property in the City, real, personal and mixed, which is
subject to assessment for either County or State taxes un-
der the general or local laws of this State, whether the own-
ers thereof reside within or without the city; and it shall
prescribe the manner in which such assessment shall be made,
and provide for hearing appeals and adjusting all differences in
valuation and disputes in relation to such assessment; make
transfers and abatements and do all other acts and things
necessary for making and completing such assessment. It may
provide by resolution for the annual assessment of property
not included in the last general assessment and making abate-
ments. The assessments heretofore made under any ordinance
or resolution passed by said corporation shall be chargeable with
taxes levied for the use of the corporation; and the Mayor and
Common Council may provide by ordinance or resolution for
the increase of abatement of any erroneous assessment. And
for the encouragement of a new industry it may abate in whole
or in part the assessment upon any property, machinery or
tools belonging to a manufacturing corporation or individuals,
for such period of time as it may determine not exceeding ten
years.

ANNUAL TAX.

SEC. 237. The Mayor and Common Council of West-
minster, may levy annually a general tax on the property in
said corporation assessed as aforesaid, not exceeding forty
cents on every one hundred dollars of the assessed value
thereof, which shall be a lien on said property, real personal
and mixed, of the tax payers of said city, respectively, until
paid; and interest shall be chargeable on such taxes after thirty
days from the time when the same are due and payable; and
they shall be due and payable thirty days from the date of