1C88 ARTICLE 6.

1896, ch. 178, sec. 21.

496. The taxes to be levied on the 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 110 sale of real estate shall be made until after the personal
estate of said taxpayer within the limits of said town shall have been
first taken and sold for the payment thereof.

1896, ch. 178, sec. 22. 1922, ch. 237.

497. The said Commissioners may annually levy upon the assessable
property within said town by a direct tax, not exceeding forty cents on
the one hundred dollars, such sum as they may deem necessary for the
purpose of defraying and settling the expenses likely to be incurred by
them on behalf of said corporation, and the said Commissioners may
apply and appropriate the funds arising from such tax, as well as other
funds and moneys belonging ro said corporation in their discretion, in
paying the costs and expenses of opening, closing, extending, paving and
improving streets, alleys and grounds; for providing street lamps and
lighting the same, fire machinery and apparatus; for removal of garbage,
obstructions and nuisances; for setting pumps and wells for drainage for
restricting the spread of contagious diseases; for the payment of their
officers or employees reasonable salaries, and for such other purposes as,
in their judgment, benefit and subserve the public interest.

1896, ch. 178, sec. 23.

498. The said Commissioners shall as soon after the expiration of
the time for hearing appeals as is practicable, proceed to ascertain the
amount necessary to be levied for the use of the said corporation and the
rate of taxation, and shall cause to be made and delivered to the bailiff
a book containing an alphabetical list of the taxpayers in said town,
together with the aggregate assessment of each and the rate of taxation
and the amount of taxes due and owning from each taxpayer under said
levy and assessment.

1896, ch. 178, sec. 24.

499. Immediately upon the receipt by him of the book specified in
the preceding section, the bailiff shall proceed to collect all taxes levied
by the said Commissioners and pay over the same when required so to
do by the said Commissioners to the treasurer of said corporation; and if
any person shall neglect or refuse to pay said taxes on demand, then the
bailiff shall furnish to such person an account showing the aggregate of
his tax, or if he be absent, deliver the same at the place of his last resi-
dence; and unless the same be paid to the bailiff within thirty days after
such account shall be delivered, the bailiff may seize and sell the property
assessed; or if the same be goods and chattels, and cannot be found as
conveniently, may seize and sell any other of the goods and chattels, land
or tenements of the person or persons so refusing or neglecting to pay