DOECHESTER COUNTY. 2201

giving a reasonable time for the owner to appear and show cause why
the same should not be made, and after such notice and the expiration of
the time therein given for cause to the contrary to be shown, the Com-
missioners shall then proceed to make the said improvements, as though
the notice hereinbefore mentioned to be served upon the owner had been so
served, any other notice, which is required to be given to a resident owner,
in the course of any such proceedings as herein provided for, in the case
of a non-resident, or unknown owner, shall be inserted at least once in
a newspaper, published in the City of Cambridge, after which such pub-
lication shall have the same effect as personal service.

And should any land or property, to be affected by any such improve-
ment, be in custodia legis, in the hands of any trustee, administrator or
executor, then the said improvement shall be made only after a petition
to the court having the jurisdiction over the said land, and an order from
the court authorizing the said improvement to be made, and should the
court pass such order, then the cost of the improvement shall be paid by
the land and property ahead and prior to all other charges and claims
against the same or interest therein, or it is to be regarded and treated
as State, county or city taxes.

At any time during the proceedings by the Commissioners under the
power hereby granted, the Commissioners and the owner of any land
affected by such proceedings, may compose and adjust the matter of the
said improvement, at any stage of the same, as to the cost thereof, after
the same is made but before the cost is paid.

TAXES.

1900, ch. 339, sec. 72. 1914, ch. 680, sec. 72.

89. On the first day of July next following the annual levy, the taxes
levied therein shall become due and in arrears, and payment thereof may
be enforced as herein provided. Every person who shall pay his or her
taxes within one month after the levy-list shall be delivered to the clerk,
treasurer and collector, on or before the first day of October, shall be al-
lowed a discount of 3 per cent, thereon, and this discount shall be allowed
to the clerk, treasurer and collector in his settlement with the Commis-
sioners of Cambridge, provided the taxes on which the allowance is
claimed shall be paid to the clerk, treasurer and collector within ten days
after the said first day of October.

The real and leasehold property charged in the assessment books of the
city to any person, shall be bound for the taxes which may be levied on or
against, or on account of said property, and for all taxes that may be
levied against said person, and all such taxes shall be a lien on said real
and leasehold property, and shall, as a lien, have priority over all other
adverse liens, claims, rights, titles and interests, whosoever may have said
property in charge or possession. It shall be the duty of a person who dis-
poses of such property, and of the person who purchases or acquires the
same, to see that a transfer is made on the assessment books of the city,