3398 ARTICLE 16.

if the ownership of any property cannot by reasonable diligence be ascer-
tained, the same may be taxed to the last known owner thereof. The per-
son or persons making the assessment or revision shall report to the Council
as soon as practicable the result of their labor. The Clerk to the Council
shall immediately upon the filing of said report, notify every person the
assessment of whose property is either increased or diminished by said
report of the fact, and amount of such increase or decrease, and of the
time and place of the meeting of the Council hereinafter provided for.
Such notice to be served by the Bailiff or Clerk of said town on all such
persons residing in said town, and as to such persons not residing in said
town, the Clerk shall mail such notice to the last known postoffice address
of such non-residents. The Council shall, at the first regular meeting
after the filing of the report above mentioned, hear and determine all ap-
peals or complaints in regard thereto, adjourning from time to time so long
as may be necessary for that purpose, except that no complaint will be
heard later than the 15th day of June. Notice of such hearing shall be
posted up two weeks before the date thereof, in at least five (5) conspic-
uous places in the town. After all appeals and complaints, if any, have
been heard and determined, the Council by an ordinance, to be passed not
later than the first day of July following the ordering of the assessment
or revision, shall adopt such assessment or revised assessment as the assess-
ment for the ensuing year. The assessment or revised assessment shall
derive all its validity from the ordinance of the Council adopting the
same without regard to any defects or irregularities in the proceedings of
the persons originally making the assessment or revision.

1914, ch. 351, sec. 16.

365. All taxes chargeable against any person or corporation shall be
a first lien, prior to all other liens or incumbrances whatsoever upon all
personal and real property of such person or corporation. Taxes may be
collected by distraint, or by suit at law or in equity, or by sale of real
property, in the manner hereinafter prescribed, but no distraint or at-
tempt to distrain, or otherwise to collect from personalty, shall be prere-
quisite to a valid sale of real property according to the methods provided
in the subsequent provisions of this Charter. Taxes and assessments shall
be paid to the Treasurer of the town. The actual incumbent of the treas-
ury office is authorized to collect all taxes and assessments due at the time
he assumes his office, as well as those falling due during his term of office;
and no Treasurer shall be authorized to make any collection whatever
after the end of his term. The ordinance levying the taxes shall of itself
constitute the Treasurer's authority for proceeding to collect the same,
and no other warrant or evidence of authority shall be required. It shall
not be necessary to make any demand for taxes or to render to the parties
chargeable therewith any tax bills; but it shall be the duty of each person
chargeable with taxes to attend at the office of the Treasurer and pay the
same some time between the first day of July and the first day of Novem-
ber in each year.