PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1525

time necessary, and to insure the observance of such ordinances
in addition to the action of debt or such, other civil remedies as
may exist in such cases by law for the recovery of the penalties
thereunto affixed, they may affix thereto such reasonable fines,
not exceeding fifty dollars in any case as to them may appear
right, and in default of the payment of any fine imposed, they
may provide for the imprisonment of the offenders for a period
not exceeding thirty days or until the fine is paid; provided,
that no ordinance shall be adopted, except by yea and nay vote,
and the names of the members of the council voting for and
against the same, shall be entered in the minutes; the Mayor
and council shall have power in their discretion to appropriate
money to aid in promoting the efficiency of the public schools
located within the limits of the town.

1896, ch. 310, sec. 15.

584. The fiscal year shall begin on the first day of July of
each year, and shall be known by the name of the calendar year
in which it begins.

Ibid. sec. 16A.

585. As soon as may be after the passage of this act and
on or before the 15th day of March in each succeeding year,
the council shall, by resolution, appoint one or more persons,
whose duty it shall be either to make a new assessment of all
real and personal property within the limits of the town accord-
ing to such regulations as the council may prescribe, or to raise
the present assessment (1) by making such changes or correc-
tions therein as may be deemed just and proper; (2) by adding
thereto any property subject to taxation not appearing in the
previous assessment, and (3) by ascertaining, so far as may be,
all changes of ownership up to the date of such revision, to the
end that all property may be assessed and taxed in the names
of the legal owners thereof at the time of the annual assessment
or. revision; provided, however, that in the case of property
passing by descent or property in course of administration
under a will or otherwise, it shall be sufficient to assess and tax.
the same to the estate of the deceased owner; and provided,
further, that if the ownership of any property cannot by rea-
sonable diligence be ascertained, the same may be taxed to the
occupant thereof, and if there be no occupant, to unknown
owner, (b) The person or persons making the assessment or
revision shall report to the council as soon as practicable the
result of their labors, and the council shall at the first regular
meeting thereafter hear and determine all appeals or complaints
in regard thereto, adjourning from time to time so long as may
be necessary for that purpose. Notice of such hearing shall be