PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1461

poses, and they may levy a tax thereon not exceeding thirty
cents on the one hundred dollars' worth of assessable property.

P. L. L. 1888, art. 16, sec, 155.

422. Any person may appeal from the valuation of the
assessor to the commissioners, who shall meet on the first Mon-
day in June after any such assessment, and remain in session
as long as may be reasonable, to hear and determine such
appeals, and shall give reasonble notice of any such meeting,
and shall increase or abate such assessment as they may deem
best.

Ibid. sec. 156.

423. Whenever the commissioners shall levy a tax, they
shall cause to be made out an alphabetical list of the persons
charged therein, and shall cause to be affixed thereto the respec-
tive sums to be collected from such persons, and a warrant
to the chief bailiff to collect the same.

1904, ch. 146, sec. 18.

424. That the chief bailiff shall within ten days after the
receipt of such list and warrant render to each person named
therein an account or tax bill showing the amount due by him,
if he be a resident of the town, and if he be a non-resident
of the town, and in consequence thereof cannot coveniently be
served with said account or tax bill, the chief bailiff shall
publish such account or tax bill in some newspaper printed
and published in Montgomery county stating the amount there-
of, at the cost of the said taxpayer, and unless said taxes and
costs are paid within thirty days after the service of said tax
bill or publication of said account or tax bill where advertise-
ments may be had, then the said chief bailiff shall proceed to
advertise the property named in said list upon which taxes
have not been paid for sale, and to sell the same at public
auction for the amount of taxes, interest and costs, due on each
piece or parcel of property, whether the same be due for
one tax levy or more, and after publication and notice of the
time and place of sale in some newspaper printed and published"
in Montgomery county for at least three weeks. The notice of
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 and penalties and costs due from each
person computed to the day of sale. Sub-divided property shall
be designated by lot, block and sub-division. Property not sub-
divided shall be briefly described so as to identify the land to be
sold.