KENT COUNTY. 3231

of said town, and shall have power to require any persons so offending to
give security to keep the peace, or in default thereof may commit said
person to the county" jail for not more than thirty days, and in addition
thereto may for the commission of said offenses impose a fine on such per-
sons of not more than twenty-five dollars; and such person in default of
payment thereof may be committed to the county jail for a period of not
more than thirty days; all fines, penalties and forfeitures under the sub-
title of this Article, and not otherwise provided for, shall be recoverable
before a justice of the peace of said county in the name of the commis-
sioners and applied to the benefit of said town, and in all such proceedings
the bailiffs shall have the same power to proceed in the same manner and
have the same fees as constables, and for police duty shall be entitled to
the same fees as constables, and all process shall be returnable before some
justice of the peace resident in the same town.

1890, ch. 386, sec. 162. 1898, ch. 233, sec. 162. 1906, ch. 95, sec. 162. 1916, ch. 305.

1920, ch. 418.

274. The Commissioners may cause an assessment and valuation to be
made, by two good men to be selected and sworn by them, of all real and
personal property of said town (bank stock, notes and other evidences of
debt excepted), to be made between the first day of May and the first day
of June in each year, and may annually levy on the property assessed
such sums as may be necessary for the improvement and maintenance of
said town, not exceeding fifteen hundred dollars in any one year, and
within thirty days after the assessment is completed, the assessment roll
shall be made out and posted in a conspicuous place in said town, and the
parties so assessed shall have the right of appeal to the said Board of
Commissioners from the assessment and valuation so as aforesaid made,
and such appeal shall be heard by the said Board of Commissioners at
such times as they may specify, by public notice of the days and dates
of such appeals. The Commissioners may also appoint a Collector of
Taxes, who shall give bond for the faithful performance of his duties;
and said Collector shall pay over to the Treasurer of said Board of Com-
missioners at the end of each month all money collected during the month.
The Collector of said town shall in each year allow a discount of five per
cent, on all taxes levied under this section, paid on or before August 31st,
four per cent, on all taxes paid in September; three per cent, on all taxes
paid in October; two per cent, on all taxes paid in November; and one
per cent, on all taxes paid in December. On the first day of January in
each year taxes shall be deemed to be in arrears, and interest shall be
charged and collected from August the first of the previous year until
paid; and immediately after the first day of January the Collector of
Taxes shall deliver to each delinquent who has not prior thereto received
the same, an account of his assessment and the taxes and interest due them,
with a notice and warning thereto attached, that unless payment be made
in full within thirty days from the delivery of said notice the same will
be collected by a process of law; and the Collector may at any time be-