PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1121
be qualified voters of the said town, who shall constitute a
board of assessors, and whose duty it shall be, after having
qualified by taking an oath to faithfully, honestly and imparti-
ally perform their duties as such assessors, to assess each and
every piece of land separately with the improvements thereon,
and all personal property within the said town, in the name of
the actual owner, at a fair cash value at public sale, as near as
they may be able to determine the same, and showing in the
said assessment each piece of land and the improvements thereon
separately, with the assessed value of each, and the name of
the actual owner thereof, when the same can be obtained and in
case of personal property the assessed value and the name of
the owner thereof. Immediately upon completion of the said
assessment the Board of Assessors shall give notice of the fact
to the Mayor, who will give notice of the fact by causing notice
thereof to be posted in three conspicuous places in said town,
or by notice published in a newspaper or newspapers published
in said town, or both, which said notices shall state that the
assessment books will be open for inspection on three evenings
from 7.30 o'clock to 10 o'clock, at the City Hall within three
weeks from the date of said notice. And if any owner of any
property so assessed shall feel aggrieved by said assessment he
may appeal to the Mayor and City Council, which is hereby
constituted a board of final appeal and equalization of said
assessment, within fifteen days from the last inspection day.
The said Mayor and City Council may make such deduction
from and addition to the assessments made by the board of
assessors as may to it seem reasonable and just for the purpose
of equalization. They may also remit taxes when the same
have been illegally imposed. And the said assessors shall each
receive for their services such reasonable compensation as may
be fixed by the Mayor and City Council. It shall be the duty
of the treasurer, during the month of April in each and every
year in which there is no general assessment, to assess all
improvements and new property, not assessed at the last gen-
eral assessment, and report the same to the Mayor and City
Council, which shall have the power to revise the lists and the
same general powers as heretofore conferred in cases of general
assessments.
Tax Levy.
SEC. 223. The said Mayor and City Council shall, during
the Month of May, in each and every year, levy the taxes
authorized to be levied by law, and shall deliver to the collector
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