MONTGOMERY COUNTY. 3441

tailed estimate of liabilities and expenditures; said revised detailed esti-
mate, together with the new rate of taxation, shall be published twice in
a newspaper and printed in Montgomery County; and the adoption of the
said revised detailed estimate shall thereby be and become the appropria-
tion of the respective amount for the respective purposes therein stated;
and the council shall not audit, nor shall the clerk draw or sign any check
in payment of any claim unless appropriation therefor shall have been
duly made in accordance with this Act; and said check shall be counter-
signed by the Mayor of said town. The council shall annually prepare and
publish not later than the first Friday of November in each year a parallel
statement of the appropriations and the expenditures under said appro-
priation of the funds of the town; the council shall also cause to be made
from time to time during the said three years provisions for assessments
of improvements made and of other property not contained in the general
assessment list, and they shall make such other provisions as may in their
judgment be necessary to carry into full force and effect the assessment
herein provided for.

1906, ch. 826, sec. 16. 1912, ch. 790, sec. 294.

469. (a) All corporation taxes are due as soon as they are levied; and
if not paid on or before the first day of September of the year in which
they are levied, shall bear interest from that date until paid at the rate
of six per cent, per annum, and at any time after the first day of January
next succeeding the levy, and not before, payment may be enforced by sale
as herein provided; (b) that it shall be the duty of the clerk and treasurer
as soon as the annual levy is made and placed in his hands, to give notice
thereof to property owners by sending them bills by mail or otherwise;
and all persons who are assessed on the corporation books of said town,
which notice and bill shall state the time from which taxes bear interest;
and shall warn all taxpayers of their liability to be published as delinquent
taxpayers, and to have their property sold unless the taxes with which
they are charged are paid on or before the first day of January next en-
suing; (c) that immediately after the first day of January in each and
every year the clerk and treasurer shall make an alphabetical list of all
taxes due and. in arrears upon the books of the corporation, which shall
contain the name or names of the person or persons or body corporate as-
sessed upon which taxes are due and in arrears, a brief description of the
property and such references as to conveyances as will render the same
easy for identification, and the amount of taxes levied and in arrears, with
interest and cost accrued thereon to the day of sale; to which list shall be
appended a notice that if said tax or taxes are not paid on or before the
second Monday in May next ensuing, together with the interest accrued
thereon and the proportionate cost of advertising and fees, the clerk and
treasurer will proceed at the hour of ten o'clock A. M. on said second
Monday in May, in front of the town hall door, to offer each and every
piece and parcel of land for sale to the highest bidder for cash, which said
list and notice shall be published in some newspaper in Montgomery