32 LAWS OF MARYLAND. [CH. 21

Section 16. That the Mayor and Council of Federalsburg
in the month of July shall have power to levy annually a tax on
the assessable property of said town for the general purposes
of said corporation not exceeding in any one year Eighty Cents
(80$) on each One Hundred Dollars ($100. 00) worth of said
assessable property which shall be a lien on all of said property,
real, personal and mixed, within said town until paid, and said
taxes shall be due and payable on or before the first day of
August, and interest shall be chargeable on such taxes after
thirty (30) days from the time when the same are due and
payable.

Section 17. That whenever the Mayor and Council of
Federalsburg think the public interest requires it, they may
cause an assessment to be made of all property in the town, real,
personal or mixed, which is subject to assessment for County
and State taxes under the general laws of this State, whether
the owners thereof reside within or without the town, and they
may prescribe the manner in which such assessment may be
made and provide for the hearing of appeals of adjusting all
differences and valuation and disputes in relation to such assess-
ments, make transfers and abatements, and do all other acts
and things necessary for making and completing such assess-
ment, and may provide for the annual assessment of property
not included in the last general assessment, and the Mayor and
Council of Federalsburg may provide by ordinance for an in-
crease or abatement of any erroneous assessment, and for the
encouragement of a new industry they may exempt in whole
or in part the assessment upon any property, machinery or tools
belonging to a manufacturing corporation, partnership or in-
dividual for suck a period of time as they may determine not
exceeding ten years.

Section 18. That the Mayor and Council of Federalsburg
shall in their discretion have the power in causing an assess-
ment to be made of all the property, real, personal and mixed,
within the corporate limits of said town, to accept, the value
placed by the State and County assessment upon the said re-
spective classes of property within the corporate limits of said
town.

Section 19. That as soon as the Mayor and Council shall
proceed to ascertain the amount to be levied for the use of said
corporation and shall fix the annual rate of taxation the Clerk