CITY OF CUMBERLAND. 295

to making the city assessment conform thereto, and to give effect to any
transfers of property which may have been reported to the County Com-
missioners of the State Tax Commission during the period between the
preceding January first and April first; and the said Mayor and City
Council shall not sit as said Board of Equalization and Review for more
than three days; and during said sittings as said Board at least three
members of the City Council shall be present.

1922, ch. 96, sec. 60.

60. Upon the termination of their sittings as a Board of Equalization
and Review said Mayor and City Council shall turn over said tax ledger
to the City Auditor, and it shall be the duty of the City Auditor within
two weeks thereafter to submit to the said Mayor and City Council a
statement giving the estimated amount of the tax for each purpose for
which taxation is permitted, and also a statement of the revenue received
from license, police fines and all other sources, not including taxes, during
the preceding year, and also a statement of the appropriations made for
the preceding year, together with the amounts expended for each depart-
ment for which an appropriation was made. Upon the receipt of said
Auditor's statement as above set out, it shall be the duty of the said
Mayor and City Council to call a special meeting for the purpose of con-
sidering the same and fixing the tax rate for the current year, and within
two weeks after said tax rate is fixed, the City Auditor shall calculate
the amount of tax due on each assessment in the tax ledger and place the
same in the hands of the City Tax Collector, together with the warrants
to collect the same.

1922, ch. 96. sec. 61.

61. The said Mayor and City Council shall pass ordinances fixing the
tax rate for the current year not later than May 25th in each year.

1922, ch. 96. sec. 62.

62. The said Collector shall within thirty days after the receipt of
such warrant and list, render to each person named therein an account
of his, her or their tax; and may, unless the same be paid within thirty
days after the delivery of such account, collect the same by distress and
the sale of goods and chattels of the delinquent, and said collector shall
account for the amount of such assessment with the Mayor and City
Council and shall make monthly returns and payments in the manner
directed by said Council of all taxes collected by him under the penalty
of double the amount thereof, and the said collector shall, within one
year after said warrant and list are placed in his hands make a complete
settlement of all his collections and of all the taxes levied as aforesaid.
And the bond of any collector who shall not have settled as aforesaid,
within one year from the time of receiving said warrant and list, shall
be put in suit for recovery of what shall be found to be due to the city.
And he shall not be allowed for any insolvent or uncollectable taxes,