PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1421

provisions for assessments of improvements made and of other
property not contained in the general assessment list, and they
shall make such other provisions as may in their judgment be
necessary to carry into full force and effect the assessment
herein provided for.

1906, ch. 826, sec. 16.

294. (a) That all corporation taxes be due as soon as they
are levied; and if not paid on or before the first day of Sep-
tember of the year in which they are levied, shall bear inter-
est from that date until paid at the rate of six per cent, per
annum, and at any time after the first day of January next
succeeding the levy, and not before, payment may be enforced
by sale as herein provided; (b) that it shall be the duty of the
clerk and treasurer as soon as the annual levy is made and
placed in his hands, to give notice thereof to property owners
by sending them bills by mail or otherwise; and all persons
who are assessed on the corporation books of said town, which
notice and bill shall state the time from which taxes bear inter-
est ; and shall warn all taxpayers of their liability to be pub-
lished as delinquent taxpayers, and to have their property
sold unless the taxes with which they are charged are paid on
or before the first day of January next ensuing; (c) that imme-
diately after the first day of January in each and every year
the clerk and treasurer shall make an alphabetical list of all
taxes due and in arrears upon the books of the corporation,
which shall contain the name or names of the person or per-
sons or body corporate assessed upon which taxes are due and
in arrears, a brief description of the property and such refer-
ences as to conveyances as will render the same easy for identifi-
cation, and the amount of taxes levied and in arrears, with
interest and cost accrued thereon to the day of sale; to which
list shall be appended a notice that if said tax or taxes are not
paid on or before the second Monday in May next ensuing,
together with the interest accrued thereon and the proportion-
ate cost of advertising and fees, the clerk and treasurer will
proceed at the hour of ten o'clock A. M. on said second Monday
in May, in front of the town hall door, to offer each and every
piece and parcel of land for sale to the highest bidder for
cash, which said list and notice shall be published in some
newspaper in Montgomery county for four consecutive weeks
prior to the second Monday in March; and on said second
Monday in May the said clerk and treasurer shall, at the hour
and place named in the advertisement, proceed to sell any
and all such pieces or parcels of land premises beginning with
the first parcel on said list and so on in order upon which