1674 LAWS OF MARYLAND. [CH. 774

The advertisements and costs of sale shall be same as
provided for the sale of real estate for taxes. All sales of
personal property for non-payment of taxes thereon shall
be made on or before the second Saturday of February next
succeeding the year for which said taxes shall be due.

343A. On or before the fifteenth day of May, 1939, and
on or before the fifteenth day of May of each third year
thereafter, the Commissioners of Queenstown shall appoint
three assessors, residents and taxpayers of said town, who
shall, under the direction of said Commissioners, make an
assessment of all property, real and personal, in said town,
now subject to taxation by the County Commissioners of
Queen Anne's County, but with this exception, however,
that no amount of furniture shall be exempt from taxa-
tion. Said assessors, before proceeding to act, shall take
an oath before any officer of the State of Maryland duly
authorized to take acknowledgements, to faithfully, hon-
estly and impartially perform their duties as said assessors,
and the fact of their taking said oaths shall be certified to
the Commissioners of Queenstown by the officer before
whom same shall be made.

Said assessors shall assess each parcel of land sepa-
rately with the improvements thereon in the name of the
actual owner at the full value as nearly as they shall be
able to determine, and shall assess all personal property
in the name of the actual owner at its full value. Said
assessments shall be completed before the first day of
September, and as soon as said assessment shall be com-
pleted the assessors shall return the same to the Com-
missioners of Queenstown in form, showing the name of
the party assessed, the property with which he is assessed,
and the amount of the assessment of each piece of
property.

The Commissioners shall thereupon notify the owners
of the property assessed, in case such owners are known,
of the amounts assessed against them, by placing notices in
the United States mail, with sufficient postage prepaid,
addressed to them at their last known Post Office address;
in case the address of any owner shall be unknown, such
notices shall be posted on the front of the Municipal Build-
ing in the town. The giving of the notices in the manner
above set forth is hereby declared to be sufficient legal
notice of said assessment.

If the owner of any property shall feel aggrieved by
such assessment he may appeal to the Commissioners with-
in fifteen days from the giving of the notice above pro-
vided for. The Municipal Officers or Commissioners are
hereby constituted a Board of Appeal and Equalization of