2202 ARTICLE 10.

and no one shall be entitled to a notice for taxes, due and in arrear, on
property which is not charged to such person.

On the first Monday in September in each year, the clerk, treasurer and
collector shall have ready what is known, as the Tax Collection Book, set-
ting forth in alphabetical form the name: of the taxpayer, also the amounts
of real and personal property or bonds or other taxable property assessed
to him, and the amount of taxes due or. same in accordance with the last
named levy. The clerk, treasurer and collector shall make out a state-
ment of each amount on the tax records, setting forth the total amount of
property charged to each person, the tax rate, and the amount of taxes
due. These statements shall be mailed between the first and sixteenth
days of September next following the date of the annual levy, to the re-
spective taxpayers, in an envelope with the return printed notice on same,
and in case the statement so mailed is not returned, it shall be considered
as delivered, the same as if it had been delivered in person. In case any
statement is returned to the clerk, treasurer and collector, he shall make
all reasonable effort to better locate the person and remail or deliver the
statement of his tax account. If the clerk, treasurer and collector, after
due diligence, is unable to find the person to whom the said statement is
addressed, he shall post one copy of said statement on the property, and
one statement at the City Hall door, and such posting of said statement
shall be due notice. When property is taxed to more than one person a
notice to one shall be a notice to all.

During the week preceding the first day of September, of each year, the
clerk, treasurer and collector shall announce by advertisement in some
newspaper published in Cambridge, at least twice, that the town tax col-
lection books will be open, and that taxes will be payable on September
first and that a discount of three per cent. (3%) will be allowed on all tax
accounts paid during the month of September.

On the first day of July next following any levy, all unpaid taxes will
be considered as due and in arrears, but no interest shall be charged on
any tax account if the same be. paid on or before January first next fol-
lowing any levy. In the settlement of any tax account after that date,
interest at the rate of six per cent. (6%) shall be charged from the pre-
ceding first day of July to the date of payment, and the amount of said
interest shall be added to and made part of said taxes. Between the 14th
and 21st days of January nest following any levy, the clerk, treasurer and
collector shall prepare and have published one time in some newspaper
published in Cambridge an alphabetical list of all delinquent taxpayers,
together with the amount of taxes due from each opposite the name of
each such delinquent. Such notice shall state that unless said taxes and
all expenses are paid on or before the first Tuesday in April following, the
said taxes will be collected by law. A copy of this publication shall be
posted in front of the City Hall and five such notices as aforesaid shall be
posted in five conspicuous places in each of the five wards of Cambridge.
This publication in a newspaper and posted copies as aforesaid shall be
considered as a final notice to all delinquent town taxpayers.