JOHN WALTER SMITH, ESQ., GOVERNOR.

cases, shall be guilty of a misdemeanor. When a general
assessment is about to be made, the Mayor, before the assessors
begin work, shall give notice thereof and of the names of the
assessors once a week in two successive weeks in one or more
of the weekly newspapers published in said town.

INTERMEDIATE ASSESSMENTS.

535

66. From time to time the several Commissioners in their
respective wards and the Town Collector, the chief bailiff and
the sub-bailiffs, as opportunities occur in the said town, shall
ascertain the existence of any property liable to taxation for
corporate purposes, whatever be its kind or description, which
is not entered on the assessment book of said town, and they
and each of them shall report to the Board of Commissioners
the facts as to said property. They shall also observe what
improvements are being made or have been made in and upon
the real and leasehold property in said town, and they shall
report said improvement to the board.

Intermediate
assessments.

The Commissioners shall value any property that has not
been placed on the assessment books, and they shall also value
such improvements, but before entering the same on the
assessment books they shall give notice to party or parties
concerned to appear and show cause, if any they have, why the
said property and improvements should not be entered on the
assessment book, as they have valued the same. If the party
or parties fail to appear, or if, on appearing, they fail to show
cause to the satisfaction of the board, the Commissioners shall
enter said property and improvements on the assessment book
at such value as they judge right. And they shall direct the
'Town Clerk to make an entry of the fact on the minute book.

ANNUAL CORRECTION OF ASSESSMENTS.

Commission'rs
shall value
property not
on assessment
books,

67. In each year, at least twenty days before the general
levy is made, the Commissioners shall sit on three successive
days to correct assessments. They shall give notice of said
sittings by advertisement, published before the first sit-
ting, once a week for three successive weeks, in one or more
newspapers published in said town. They shall, at said sit-
tings, hear application for a change in any assessment already
entered in the assessment book, and they may in advance
notify any parties to show cause why their respective assess-
ments shall not be changed. They may also give notice to
any party or parties that they propose to assess him, her or
them with property, not on the assessment book, or for im-
provements in property. In all cases, affecting property already

Annual
correction of
assessments.