EDWIN WARFIELD, ESQ., GOVERNOR.

447

all the assessable property owned by said parties under oath.

and if any person shall feel aggrieved at the valuation and as-

Right of ap-
peal for ag-

sessment of his property by said assessors, he may, at any time

grieved par-

within two weeks from the return of the said assessment, appeal

ties.

from such valuation to the Mayor and Common Council, who,

on good cause shown, may make any alteration in said assess-

ment which they may think proper and right ; and all persons

interested may inspect, free of charge, the books of assessment.

SEC. 13. And be it enacted, That as soon after the expiration

of the time for hearing appeals as is practicable the said Mayor

Municipality
to act.

and Common Council shall proceed to ascertain the amount

necessary to be levied for the use of said corporation and the

rate of taxation; and after the rate of taxation is fixed, the

treasurer shall at once mail or deliver to each taxpayer a notice

containing his aggregate assessment, the rate of taxation and

the amount of taxes due and owing from him under said levy

and assessment, which taxes shall forthwith be paid to said

treasurer.

SEC. 14. And be it enacted, That the taxes levied on the

property so made liable to be valued and assessed shall be

Liens on real
estate.

liens on real estate of the persons so indebted from the day on

which the levy shall be made by the Mayor and Common Coun-

cil, but no sale of real estate shall be made until after the per-

sonal estate of such taxpayer within the limits of said town

shall have been first taken and sold for the payment thereof.

SEC. 15. And be it enacted, That if within four months from

the date of such levy made by the Mayor and Common Council

Delinquent
taxpayers.

as aforesaid all taxes be not paid, the treasurer shall at once

make out a list of all the delinquent taxpayers, together with the

amount of taxes due and owing by each, and deliver the same

to the bailiff, who shall immediately, upon the receipt by him

of such list, proceed to collect all such unpaid taxes levied by

the said Mayor and Common Council, and pay over the same

to the treasurer of said corporation ; and if any person shall ne-

glect or refuse to pay said taxes on demand, then the bailiff

shall furnish to such person an account showing an aggregate

of his tax, or, if he be absent, deliver the same at the place of

his last residence, or, if an non-resident, mail the same to his

last known address ; and unless the same be paid to the bailiff

within thirty days after such account shall be delivered or

mailed, the bailiff may seize any of the goods and chattels, land

Bailiff's duty.

and tenements of the person so refusing or neglecting to pay,

after giving at least twenty days' notice of the time and place