DORCHESTER COUNTY. 2195

the case he ought to make the arrest without delay, said officer may make
the arrest without a warrant. In any such case he may take the party to
the county jail until morning. If it be made after 8 o'clock at night or
on Sunday, upon the request of the sheriff, the officer making the arrest
shall have authority to give him a commitment authorizing him to hold
the party till, at some hour on the following day if not Sunday, he can
be taken before a magistrate, which commitment shall protect the sheriff
from all liability. The chief bailiff and sub-bailiff, and any policeman
of said town shall be entitled to take recognizance of a party so arrested,
as a justice of the peace might do for the party's appearance before a
justice of the peace by 2 o'clock P. M. on the day following the arrest,
if not made on Sunday, or by 2 o'clock P. M. Monday, if made on Sunday.
Any policeman while assigned to duty during the daytime shall perform
any ministerial service directed by the Commissioners, and any policeman
may be assigned to any duty mentioned in the charter or ordinance.

ASSESSMENTS.

1900, ch. 339, sec. 65. 1916, ch. 694, sec. 65.

83. The Commissioners of Cambridge may cause an assessment to be
made from time to time, by three persons appointed by it of all the prop-
erty real, personal and mixed, of all kinds and descriptions whatsoever,
that may be within the corporate limits of Cambridge, belonging to the
inhabitants, firms, incorporated bodies and unincorporated associations
thereof, or to any person, firm, incorporated bodies or unincorporated as-
sociations, doing business therein. The Commissioners of Cambridge
may at its annual session for the correction of assessments, or at any other
time, place upon the tax books all, such property as would be liable to as-
sessment at any general assessment; provided that one hundred dollars'
worth of property of each person assessed be exempt from taxation. No
abatement of taxes of any kind shall be made by the Commissioners of
Cambridge or by any individual Commissioner at any time except at the
annual meeting, for that purpose provided by the Charter of Cambridge.
The assessors and the Commissioners of Cambridge in making any assess-
ment shall value the property on the basis of its cash value or estimated
cash value.*

1900, ch. 339, sec. 66.

84. From time to time the several Commissioners in their respective
wards and the Town Collector, the chief bailiff and the sub-bailiffs, as op-
portunities occur in the said town, shall ascertain the existence of any
property liable to taxation for corporate purposes, whatever be its kind
or description, which is not entered on the assessment book of said town,
and they and each of them shall report to the Board of Commissioners the
facts as to said property. They shall also observe what improvements are

*This section not mentioned in title or enacting clause of ch. 694. 1916.