PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1387

or corporation, (b) Taxes may be collected by distraint or
by suit, at law or in equity, or by sale of real property, in the
manner hereinafter prescribed; but no distraint or attempt to
distrain, or otherwise, to collect from personalty, shall be a
prerequisite to a valid sale of real property according to the
methods provided in the subsequent provisions of this charter,
(c) Taxes and assessments shall be paid to the treasurer of the
town. The actual incumbent of the treasury office is author-
ized to collect all taxes and assessments due at the time he
.assumes his office, as well as those falling due during his term
of office; and no treasurer shall be authorized to make any col-
lections whatever after the end of his term, (d) The ordinance
levying the taxes shall of itself constitute the treasurer's author-
ity for proceeding to collect the same, and no other warrant or
evidence of authority shall be required, (e) It shall not be
.necessary to make any demand for taxes or to render to the
parties chargeable therewith any tax bills; but it shall be the
duty of each person chargeable with taxes to attend at the
office of the treasurer and pay the same sometime between the
first day of July and the first day of November in each year.

Ibid. sec. 17.
223. On or before the first day of July in each year the

council shall, by ordinance, levy the general taxes for the fiscal
year next ensuing, which taxes shall not exceed fifty (50c.)
on each hundred dollars of assessable property; such taxes shall
be due immediately on the levy thereof; and if the taxes due
from any person or corporation shall not be paid before the
first day of November following there shall be added on that

clay a penalty of one per centum thereof, and a like penalty of
one per centum on the first day of each succeeding month until
such taxes and penalties shall be paid, (b) On or before the
third Monday in April of each year, but not earlier than the
first day of April, the treasurer shall offer at public sale, at
some place within the town to be designated in his public notice

of sale, all real property which is then subject to a lien for delin-
quent taxes under the provisions of this charter, whether for
the year then current or for previous years, or so much thereof
as may be necessary to pay the delinquent taxes due from the
owners thereof, respectively, with penalties and costs, includ-
ing the proportional cost of giving notice, by advertisement or
posted notices as hereinafter provided; provided, however, that
the taxes for the present year may be collected as now provided
for by law. (c) The notice of the sale shall state the time and
place of sale, the name or names of persons to whom each piece
of property is assessed and the total amount of taxes, penalties