5096 ARTICLE 23.

had been assessed in the first place. The Council shall give at least two
weeks' notice in one or more newspapers published in said city of the
time of making their levy and of the time for making changes and addi-
tions to the assessments, and shall hear all complaints in regards to
changes or assessments, if any, up to seven days prior to making their
levy. The Council may at any time change, increase or decrease the valua-
tion of any property, by giving the owner or owners thereof, or his, her
or their agent, notice in writing of their intention so to do, at least ten
days before doing so.

1908, ch. 310, sec. 158C (p. 1113). 1914, ch. 620, see. 158C. 1916, ch. 265, sec. 158C.

1927, ch. 138, sec. 158C.

291. The Council shall, on or before the first day of October, annually
levy upon the assessable property subject to taxation for City purposes
a sufficient sum for all general purposes, not to exceed sixty-five cents on
the one hundred dollars of the assessed value of such property, and such
sums as have been heretofore authorized or that may be hereafter author-
ized by Act or Acts of the General Assembly of Maryland for the liquida-
tion and payment of the indebtedness of the City of Salisbury, or any
bonds thereof and interest thereon, issued or to be issued under the author-
ity of law heretofore or hereafter passed. The taxes so levied shall from
the time of the levy be a lien upon the real and personal property of the
person by whom they are owing; provided, however, that the said Clerk
of Salisbury may seize and take and sell any property of the owner for
the purpose of enforcing the payment of such taxes due and owing. And
the said taxes may be collected either by sale as herein provided or as other
debts are collected under the laws of this State. The said taxes shall bear
interest from the first day of January next succeeding the levy, and all
taxes not paid and in arrears after the said first day of January shall be
collected as herein provided.

1908, ch. 310, sec. 158D (p. 1113). 1914, oh. 620, sec. 158D. 1922, ch. 27, sec. 158D.

292. All property located in the said city and all property owned by
residents of said city or corporations having their principal office therein,
assessable for the purpose of State and county taxes as now or hereafter
shall be provided, and the personal property of ordinary business corpora-
tions of the State of Maryland, when valued by the State Tax Commission,
and as apportioned to the City of Salisbury by the said State Tax Com-
mission under the provisions of Article 23, Section 108 of the Annotated
Code of Maryland, and all franchises and easements held and exercised
in said city or hereafter granted, shall be taxed for the purpose and ex-
penses of said city. The Council on or before their first meeting in July,
in the year nineteen hundred and twenty-three, and every five years there-
after, or as often as they may deem necssary, shall appoint three tax-
payers, residents of said city and men of good judgment, to assess said
property. Each of said assessors before entering upon his duties as such,
shall take and subscribe to an oath before a Justice of the Peace residing
in said city, a copy of which oath shall be returned to the Council, that