JOHN WALTER SMITH, ESQ., GOVERNOR.

passage of the order, and the lien may be enforced by scire
facias, or bill in equity, as in the case of mechanics' liens.
If the property effected, and on account of which the assess-
ment was made, is not sufficiently described for identification,
the description may be perfected in the writ of scire facias, or
bill of equity. A writ of scire facias shall be issued, except
in the case of infants, in the case of each person who has not
paid his assessment, but if in case of the same property, two
or more persons are together liable to pay the same sum, one
scire facias shall suffice for all of such parties. But all the
assessments may be adjusted under the same bill and decree
in a court of equity. The property of infants shall be equally
affected with that of adults under said assessment, but in case
of infants the proceeding must be by bill of equity — assess-
ment. The judgment under scire facias, or the decree in
equity, shall set forth the priority which the order of the
Commissioners holds and possesses in the premises. Under
the decree the payment of the lien may be compelled by the
execution or by appointment of trustee. The adjusters shall
be paid fifty cents per day while performing the duty herein
imposed on them.

THE; COLLECTION OF TAXES.

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72. One month after the annual levy for corporate purposes,
has been made and declared; the taxes levied therein shall
become due and in arrears, and payment thereof may be
enforced as herein provided. Every person or party who
shall pay his or her taxes within one month after the levy-
list shall be delivered to the Town Collector shall be allowed
a discount of 3 per cent, thereon, and this discount shall be
allowed to the Town Collector in his settlement with the
Town Treasurer; provided, the taxes on which the allow-
ance is claimed shall be paid to the Town Treasurer
within ten days after the said month expires. The taxes
levied shall bear interest from and after the end of four months
from the date of the levy.

Collection of
taxes.

The real and leasehold property charged in the assessment
book of the town, to any person or persons, party or parties, shall
be bound for the taxes which may be levied on or against, or on
account of said property and for all taxes that may be levied
against said person or persons, party or parties, and all such
taxes shall be a lien on said real and leasehold property, and
shall, as a lien, have priority over all other adverse liens,
claims, rights, titles and interests, whosoever may have said
property in charge or possession. It shall be the duty of a

Real and
leasehold
property.