224                         LAWS OF MARYLAND.                 [CH. 106

in no instance exceed the assessment of the same for county
purposes. Any person may appeal from the valuation of the
assessors to the council, which shall meet upon the third Mon-
day of May after said assessment and remain in session from
day to day, as long as may be necessary, to hear and determine
said appeals. Reasonable public notice of the time and place
of said meetings shall be given. After all appeals or com-
plaints shall have been heard and determined, the council, by
an ordinance to be passed not later than the last day of June
following the ordering of the assessment, shall adopt such as-
sessment or revised assessment, as the case may be, as the
assessment for the ensuing year. The said assessment shall
derive all its validity from the ordinance of the council adopt-
ing the same, without regard to any defects or irregularities
in the proceedings of the persons originally making the assess-
ment. Also on or before the said last day of June in each year
the council shall by ordinance levy the general taxes for the
fiscal year next ensuing, which taxes shall not exceed fifty cents
($. 50) on each one hundred dollars of assessed valuation of
real and personal property in the said town; provided, how-
ever, that this provision shall not prevent the levying of a spe-
cial road tax (in addition to the aforesaid general tax) as pro-
vided in Chapter 45, Laws of Maryland, 1929. All taxes
chargeable against any person or corporation shall be a first
lien, prior to all other liens or incumbrances whatsoever, upon
all real and personal property of such person or corporation.
The council shall keep and annually publish a tabular state-
ment of the receipts and expenditures of the funds of the
town, and such other matters connected with the government
and regulation of the town affairs as it may deem necessary
and proper.

429. All taxes levied by the council shall be due on the first
day of July of the fiscal year for which levied, and are payable
at the office of the clerk and treasurer of said town. The
ordinance providing for the levying of taxes shall of itself
constitute the authority for the same, and no other warrant or
evidence of authority shall be required. On or before the
first day of September of each year the clerk and treasurer
shall prepare a full and complete list of all taxes in arrears,
with a description of the property and the amount of taxes due
from each owner, and a penalty of one per centum of such taxes
in arrears shall be added on said first day of September, and a
like penalty of one per centum on the first day of each sue-