1646 LAWS OF MARYLAND [CH. 723

for any purpose, in excess of the amounts appropriated for
that general classification of expenditure pursuant to this
charter. Any contract, verbal or written, made contrary
to this charter shall be null and void.

Checks:

341-4-3. All checks issued in payment of salaries or other
municipal obligations shall be issued and signed by the
Clerk-Treasurer and shall be counter-signed by some mem-
ber of the Council designated by the Council for that pur-
pose.

Taxable Property:

341-44. All property, both real and personal, within the
corporate limits of the city, or which may have a situs there
by reason of the residence of the owner therein, shall be
subject to taxation for municipal purposes, and the assess-
ment used shall be the same as that for State and County
taxes. The rate of tax shall not exceed Seventy-Five Cents
on the One Hundred Dollars of assessed valuation. No
authority is given by this section to impose taxes on any
property which is exempt from taxation by any Act of the
General Assembly.

Budget Authorizes Levy:

341-45. From the effective date of the budget, the amount
stated therein as the amount to be raised by the property
tax shall constitute a determination of the amount of tax
levy in the corresponding tax years.

Notice of Levy:

341-46. Immediately after the levy is made by the Coun-
cil in each year, the Clerk-Treasurer shall make out and
mail or deliver in person to each taxpayer or his agent at
his last known address a bill or account of the taxes due
from him. This bill or account shall contain a statement
of the amount of real and personal property with which
the taxpayer is assessed, the rate of taxation and the
amount of taxes due, and the date on which the taxes will
bear interest. Failure to give or receive any notice required
by this section shall not relieve any taxpayer of the
responsibility to pay on the dates established by this
charter all taxes levied on his property.

When Taxes are Overdue:

341-47. The taxes provided for in the previous sections
of this charter shall be due and payable on the first day of