146 ARTICLE 1.

1890, ch. 132, sec. 17. 1892, ch. 425, sec. 17.

402. Any person may appeal from the valuation made by the assessors
to the Mayor and Councilmen, and the said Mayor and Councilmen shall
meet at the council chamber on the first Monday in July in each year,
in whole or by a committee of three of its members, and remain in session
two days or longer if necessary, for the purpose of hearing and determining
such appeals, and shall give notice of such meetings, in such manner as they
shall prescribe, and upon failure so to meet, the said Mayor and Coun-
cilmen, unless prevented by sickness or unavoidable accident, shall each
forfeit the sum of five dollars, and they may at each meeting examine
the party appealing, or any other person on oath, touching the particu-
lars or value of the property assessed, and may reduce or increase the
assessment as may seem just.

1890, ch. 132, sec. 18. 1892, ch. 425, sec. 18. 1914, ch. 42, sec. 18.

403. Whenever they shall levy a tax, the Mayor and Councilmen shall
make out an alphabetical list of the persons chargeable therewith, and
shall affix the respective sums to be collected from each person, and annex
to the said list a warrant to the Clerk to collect the same; and all taxes
levied upon real or leasehold estate shall be a lien thereon from the date
of such levy.

1890, ch. 132, sec. 19. 1892, ch. 425, sec. 19. 1914, ch. 42, sec. 19.

404. The Clerk shall within ten days after the receipt of such war-
rant and list, render to each person named therein, an account of his tax;
and if the said tax be paid to the said Clerk within thirty days after the
receipt by him of the list and warrant aforesaid, a discount of two per
centum shall be allowed the taxpayer, which deduction shall in each case
be noted by the Clerk upon the receipt given to said taxpayer; and if the
said tax shall not be paid within thirty days after the delivery of such
account, either in person, or by leaving the same upon the premises with
the tenant, the said tax shall bear interest at the rate of six per centum
per annum from the date of the levy; and the said Clerk shall collect the
same by distress and sale of the goods and chattels of the delinquent, or
by levy on, and sale of the real estate, if there be no or not sufficient per-
sonal property, and he shall have the same power to distrain for taxes
and make sales thereunder as is now provided for collectors of State and
County taxes, or he may proceed as hereinafter provided.

1890, ch. 132, sec. 20.

405. The bailiff shall account for the amount of such assessment with
the Mayor and Councilmen within three months from the receipt of such
warrant and list, and pay the sums collected, under penalty of double the
amount thereof, to the treasurer of said town.