3464 ARTICLE 16.

The Council shall, annually, prepare and publish, not later than the
first day of May of each year, a parallel statement of the appropriations,
and the expenditures under said appropriations, of the funds of the town.
The Council shall also cause to be made from time to time, during the
said three-year periods, assessments of improvements made and of other
property not contained in the general assessment list. And they shall
make such other provisions as in their judgment may be necessary to carry
into full force and effect the assessments herein provided for.

The Mayor and Town Council are authorized from time to time to
incur corporate indebtedness for the purpose of making any public im-
provement for municipal purposes within said town, as said Mayor and
Town Council may determine, provided, however, that any indebtedness
so incurred, together with any outstanding indebtedness theretofore in-
curred under this authority, shall at no time exceed a sum greater than
two and one-half per cent, of the assessed valuation, real and personal,
of said Town of Kensington as the same appears on its assessment and levy
books. The Mayor and Town Council is hereby authorized to levy a spe-
cial loan redemption tax, for the payment of any debt so incurred, or for
the redemption of any evidence or evidence of indebtedness, as the case
may be, with such annual interest thereon, not exceeding six per cent, per
annum, as may be contracted to be paid, which special loan redemption
tax shall be in addition to the municipal tax of said Town of Kensington
as now provided by law.

1906, ch. 800, sec. 17. 1912, ch. 790. sec. 359.

526. All taxes levied by the council shall be due and payable imme-
diately upon the levy thereof at the office of the clerk, and the ordinance
providing for the levy of taxes shall of itself constitute the authority for
the same, and no other warrant or evidence of authority shall be required;
within ninety days after the levying of any tax by the council the clerk
shall return to the council a full and complete list of all taxpayers who are
delinquent, with a description of the property and the amount of tax due
from each; and if the taxes due from any person, persons or corporation
shall not be paid before the first day of September following then shall be
added on that day a penalty of one per centum thereof and a like penalty
of one per centum on the first day of each succeeding month until such
taxes and penalties shall be paid. The clerk shall, not later than the first
day of the following April, proceed to advertise the property named in
said list for sale, and to sell the same at public auction for the amount of
taxes, penalties, interest and costs due on each piece of property, whether
for the year current or for previous years, after publication and notice
of the time and place of sale, for at least three weeks, in some newspaper
published in said town. The notice of the sale shall state the time and
place of the sale, the name or names of the persons or corporations to whom
each piece of property is assessed and the total amount of taxes, penalties
and costs due from each person or corporation computed to the day of sale.