1656 ARTICLE 6.

assessor or assessors, he may appeal from such valuation to the said Com-
missioners at any time within two weeks from the return of said assess-
ment, and upon good cause being shown, the said Commissioners may
make any alteration in said assessment which they may deem proper and
right, or take from and add to the same; and for the purpose of hearing
and determining the appeal provided for by this section, the said Com-
missioners shall give five days' previous notice of time and place of hear-
ing of such appeals by advertisement, to be posted at the postoffice and at

one other public and conspicuous place in said town.

1929, ch. 38, sec. 18.

402. All property, real, personal and mixed, bonds, stocks and private
securities of all kinds and descriptions whatsoever, within the limits of
the town of Marydel, or owned by the inhabitants thereof, and not perma-
nently located beyond the limits thereof, by law liable to be valued and
assessed and chargeable with taxes in this State, shall be valuel at its
cash value and chargeable according to such valuation with the public
assessment for the use and purposes of the said corporation; any assessor
or assessors appointed by the Commissioners of said town shall have the
power and authority to require the owner or owners, possessors or claim-
ants of any property made liable to valuation and assessment, to give him
or them a full and accurate statement in writing of his, her or their prop-
erty as may be necessary to enable the assessor or assessors to ascertain
the value thereof, the same to be under the oath of such person or persons,
to be administered by the assessor or one of the assessors.

1929, ch. 38, sec. 19

403. If any person or persons shall wilfully refuse, or after ten days'
notice shall neglect to render such statement of his, her or their property
or effects in any part thereof, as he, she or they are required to furnish,
upon the requisition of the assessor or assessors for said corporation, the
said assessor or assessors shall then upon his or their own knowledge, and
upon the best information he or they can obtain, value the property of such
person or persons to the utmost sum he or they believe the same to be
worth in cash; and in his or their return of said valuation, he or they

shall certify the refusal or neglect of the owner or owners, possessor or

claimants of such property, and the said Commissioners shall assess such
person according to the sum so estimated, and the same shall be consid-
ered as the assessment until altered by the said Commissioners, sitting
to hear appeals and to correct errors.

1929, ch. 38, sec. 20.

404. The taxes to be levied on th& property made liable to be valued
and assessed by this Act, shall be liens on the real estate of the person so
indebted from the day on which the tax list shall be delivered to the said
bailiff or person appointed and authorized to receive and collect the same;
but no sale of real estate shall be made until after the personal estate of the