PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 805

whose duty it shall be to make a new assessment or revise the
present assessment of all real property within the corporate
limits subject to taxation; such persons shall as soon thereafter
as practicable report to the council the result of their labors,
and the council shall thereupon publish such assessment by post-
ing for at least ten days in at least five conspicuous places in
said town, and by mailing a copy of the same to each owner of
realty so assessed at the last known address of such owner or if
the address be unknown by posting on the premises so assessed;
such notice shall also apprise those interested that all com-
plaints and appeals in regard thereto will be heard and deter-
mined by the council sitting in regular or special session at a
place and time therein specifically stated, which shall not be
earlier than the 15th day of June nor within ten days of the
posting or mailing of such notices.

SEC. 24. And be it enacted, That after the determination
of such appeals by a decision which shall be final, the Council
shall by ordinance on or before the 15th day of July in each
year adopt such assessment or modification thereof as the assess-
ment which shall apply until a new assessment or revision be
made under the provisions of this act, and shall by ordinance
levy a tax for the fiscal year, which tax shall become due imme-
diately upon the levy thereof.

SEC. 25. And be it enacted, That if the taxes of any prop-
erty owner shall not be paid by the first day of January there
shall be added 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 are paid.

SEC. 26. And be it enacted, That on or before the third
Saturday in June of each year, but not before the fifteenth day
of June, the Treasurer shall, after giving notice for two suc-
cessive weeks by posting in at least five conspicuous places in
said town of the time, place of the sale, the name of the delin-
quent taxpayer, the description of the property, and the amount
of the delinquent tax and penalties computed to the day of the
sale, offer at public sale at some place within said town, all
real property which is then subject to a lien for delinquent
taxes, or so much thereof as may be necessary to pay the delin-
quent taxes due from the owner thereof with accrued penalties
and costs, and shall continue the sale from day to day until all
the taxes are paid or until each piece of property has been
offered at least twice, and any taxes then remaining unpaid
with penalties and costs shall be extended upon the tax books