1208 LAWS OF MARYLAND. [CH. 713

1062. The Council is hereby authorized to levy each
year a tax on all property, real and personal, within
the corporate limits of the Town of Somerset, the assessed
valuation placed on such property to be the same as
that in use by Montgomery County for taxing pur-
poses. The tax thus levied by the Council shall not exceed
the rate of one dollar on each one hundred dollars' worth
of property as so assessed, which levy shall be made by
resolution of the Council passed not later than the first day
of July, in each year; provided, that before such levy is
made the Council shall in each year cause to be made a
detailed estimate exhibiting the various items of liability
and expenditure, including the requisite amount for all
expenses during said year and cause the same to be pub-
lished at least three times, once a week, in the official
journal of the town, or in a county newspaper; and after
hearing and considering objections thereto by taxpayers,
if any, may revise said detailed estimate in their discre-
tion, and shall fix and assess for the ensuing year such rate
of taxation not exceeding one dollar on each one hundred
dollars' worth of assessed property as hereinbefore pro-
vided, as they shall deem necessary, together with the other
revenue of the town, to meet said adopted estimates of lia-
bilities and expenditures; said adopted detailed estimates
together with the adopted rate of taxation, shall be pub-
lished twice in the official journal of the town, or in a
county newspaper, and the final adoption of the detailed
estimates shall thereby be and become the appropriation
for the respective purposes as therein stated, and the Coun-
cil shall not audit nor shall the clerk draw or sign any
check or order in payment of any claim or the Mayor
countersign same, unless the appropriation therefor shall
have been duly made in accordance with this sub-title.
The Council shall annually prepare and publish not later
than the first day of May in the same manner as is above
provided for the publication of the detailed estimate of the
liabilities and expenditures, a parallel statement of the
appropriation and the expenditures under said appropria-
tions of the funds of the corporation.

1063. All taxes levied by the Council shall be due and
payable at the office of the clerk and treasurer as soon as
they are levied. The ordinances providing for the levying
of taxes shall of themselves constitute the authority for the
same, and no other warrant or evidence of authority shall
be required. If any taxes due from any person or cor-
poration are not paid before the first day of October follow-
ing, there shall be added on that day a penalty of one-half
of one per centum thereof, and a like penalty of one-half of