2196 ARTICLE 10.

being made or have been made in and upon the real and leasehold prop-
erty in said town, and they shall report said improvement to the board.

The Commissioners shall value any property that has not been placed
on the assessment books, and they shall also value such improvements, but
before entering the same on the assessment books they shall give notice to
party or parties concerned to appear and show cause, if any they have,
why the said property and improvements should not be entered on the
assessment book, as they have valued the same. If the party or parties
fail to appear, or if, on appearing, they fail to show cause to the satisfac-
tion of the board, the Commissioners shall enter said property and im-
provements on the assessment book at such value as they judge right. And
they shall direct the Town Clerk to make an entry of the fact on the min-
ute book.

1900, ch. 339, sec. 67. 1914, ch. 680, sec. 67.

85. In each year, at least twenty days before the general levy is made,
the Commissioners of Cambridge shall sit on three successive days, to cor-
rect assessments. They shall give notice of said sittings by advertisement,
published before the first sitting, once a week, for three successive weeks,
in one or more newspapers published in said city. They shall, at said sit-
tings, hear application for a change in any assessment already entered in
the assessment book, and they may in advance notify any parties to show
cause why their respective assessments shall not be changed.

At this meeting the clerk, treasurer and collector shall have ready and
read to the Commissioners of Cambridge a list of all new property which
he thinks should be assessed and taxed, and the Commissioners of Cam-
bridge shall decide as to the valuation of said property. The clerk, treas-
urer and collector shall then mail a notice to the person whose assessment
has been so increased, stating the amount of increase in the said assess-
ment and summoning such person to appear before the Commissioners of
Cambridge at their next regular meeting (giving date) and show cause
why said assessment shall not stand as made. If such person fails to ap-
pear, the said property shall be entered on the assessment books, provided,
such person, so assessed, may appeal to the Circuit Court for Dorchester
County at any time within 15 days from the date of the regular meeting
at which said person was summoned to appear and show cause why such
property should not be assessed, according to said notice.

That after the sittinga for the correction of tax accounts and the mak-
ing of the appropriations and levy for the ensuing fiscal year, the person
to whom property is assessed at the time of the making of the levy shall
be held responsible for the whole tax charged to him, provided he has
property of sufficient amount to cover said tax. After the levy has been
made, the taxes must be adjusted between buyer and seller of any prop-
erty for that tax year, and any part or class of property held by the seller
shall be held as responsible for the whole tax bill charged to him, and the
clerk, treasurer and collector shall have to locate and hold the original
property so named in the tax record as liable and responsible for the taxes,