130 SALMON v. CLAGETT.—3 BLAND.

Salmon, for any advances he may hereattei make, or may have
heretofore made for or to the said Thomas Clagett; and also for
any endorsements which the said Chaileh Salmon may have here
totoie, or shall hereafter execute for or on amount of the said
Thomas Clagett, have agieed to execute and deliver these pie

selling the pioperty of complainants for the payment of taxes assessed
thereon, when the Ordinance under which the taxes were levied is invalid,
or the proceedings of the officers are not sn puisuance of the Ordinance or
of the statute in such case made and provided Holland A Case, 11 Md 186,
Bouldin's Case, 15 Md 18 Porter's Case, 18 Md 384 Moale's Case, 61 Md
234 Hansom s Case 61 Md 462

The failure of the City Commissioner to advertise for proposals to do the
work of grading a street in as many newspapers as the Ordinance directed,
is such a depaiture from a substantial and important provision introduced
for the benefit and protection of the pioperty owners as entitles them to an
injunction to lestrain the collection of the tax imposed upon them to piy
the cost of the work done Balto v. Johnson 62 Md 225 Assessments
for grading &c a street, imposed in advance of its condemnation as a high
way, aie illegal and void, and their collection should be peipetually en-
joined Balto v Hook, 62 Md 371

There is a distinction between an ordinance to open and condemn a street,
where private property is taken for public use by the right of eminent do-
main, and an ordinance imposing a tax or assessment for the repaving of a
street already opened Balto v J H Hospital, 56 Md 29 Provisions for
notice oi gi\ing the right of hearing or an appeal to the Courts and a jury
trial are not essential to a valid exercise of the taxing power in the latter
case If no such provisions are required by Act of Assembly, nor embodied
in the ordinance equity will not interfere by injunction with the enforcing
of the assessment, for the power to determine when a special assessment
shall be made, on what basis it shall be apportioned, oven what district it
shall extend and whether the particular improvement will confer a benefit
upon property in the immediate locality beyond that which will accrue
therefrom to property more remote, or to the public generally, is a power
confided to the legislative department to be exeicised subject to such pro
visions, and under such restrictions only as the law makers may see fit, in
each case, to prescribe Ibid, 31

Where the City Collector is about to advertise and sell property assessed
for benefits for opening a street under an ordinance which was void because
not in substantial conformity with the notice, equity has jurisdiction, on
the application of a property holder, to restrain the execution Bait v
Grand Lodge, 44 Md 437 But in this case it was held that complainant had
lost his right to proceed in equity by acquiescence and laches In Annapolis ,
v Harwood, 82 Md 471, the municipality was restrained from collecting an
assessment for paving a street, when the entire expense was imposed upon
the owners of property binding thereon, because the ordinance was un-
authorized under any Act of Assembly In Balto v Little Sisters of the
Poor 56 Md 402, an application to restrain the collection of assessments for
benefits in opening a street, on the giound of the alleged invalidity of the
ordinance, was refused In Brooks v Bolt , 48 Md 265, application to re-
strain collection of benefits assessed on property adjacent to the city limits
was refused Where the Legislature, in the exercise of its constitutional
authority, extends the taxable limits of a city, equity will not restrain the
collection of taxes imposed by the municipal authority upon property within