WICOMICO COUNTY. 5097

he will well and truly, without partiality or prejudice, perform the duties
of assessor, and diligently value and assess at a fair marketable price, all
property subject to taxation in said city. They shall value and assess all
the assessable and taxable property in the city and shall return to the
Council their lists showing thereon each piece or parcel of real estate so
described that it may be identified, and its assessed value, and, separately,
the improvements thereon and their assessed value, and the items of per-
sonal property and their assessed value. The Council may provide by
ordinance further for the manner of conducting said assessment and for
assessors obtaining information and provide penalties for non-observance
of same. The assessors, within thirty days of the date of their appoint-
ment, unless the time be extended by the Council, shall return to the
Council their lists showing their assessment, which lists shall be under
their hands. The said return shall be open to the inspection of taxpayers,
and the Council shall cause at least one week's notice of the return to be
given in one or more newspapers published in the said city, naming in
the said notice a time, of not less than seven nor more than ten days' con-
tinuous duration, during which any person feeling aggrieved by the
assessments made by the assessors may file with the Clerk of Salisbury
their objections in writing. And the Council before levying any tax shall
notify each such objector of a time, not less than seven days after such
notice is given, and a place where his objection will be heard and acted
upon by the Council, at which time and place the said objector may
appear in person or by attorney and state his objection, and the Council,
having heard the objector, if he appear, and having considered his objec-
tion, may alter or change the assessment objected to either by increasing
or by decreasing the same.

No person shall be assessed whose property does not amount to Two
Hundred Dollars in the aggregate.

The Council, at any time, on its own motion or on petition of any tax-
payer, when it shall deem the assessment of any owner's property to be
wrong, may cause such owner to be notified by the Clerk of Salisbury to
appear before the Council at a certain time to be named in said notice;
provided, that if such owner voluntarily appear such notice to him shall
not be necessary, at which time the said Council may assess, add to, de-
crease or increase the assessment of the owner so notified or appearing.
The Council may provide by ordinance means for compelling owners of
property to furnish a list of same and the value, under oath, and prescribe
penalties for failure to make return of such list.

Anyone feeling aggrieved by the action of the Council in the assess-
ment of his property may appeal to the Circuit Court for Wicomico
County, which shall hear the same de novo, and the Court's action shall
be final, and the Court may award costs in its discretion.
Salisbury v. Jackson, 89 Md. 520.

1908, ch. 310, sec. 158E (p. 1114). 1912, ch. 636, sec. 158E. 1927, ch. 138, sec. 158E.

293. The Mayor and Council of Salisbury shall have power to pass

all by-laws and ordinances not contrary to law, as they may deem neces-