WORCESTER COUNTY. 5191

injury thereto, and as well as by ordinances to provide penalties for inju-
ries thereto.

1908, ch. 733. 1920 Code, sec. 33.

34. The Mayor and Council once in each year shall make a general
levy of taxes on the assessable property of the town to meet the corporate
expenses, requirements and purposes of the town, such taxes not to exceed
the rate of twenty-five cents on every one hundred dollars of assessed-
property, for the current expenses alone. If the said Mayor and Council
in their discretion at any time deem it necessary or advisable to increase
the said tax rate to a sum not to exceed fifty cents on every one hundred
dollars, they shall submit such proposed increased rate to the vote of the
qualified citizens of said town at either a regular or special election, and
if said question shall be submitted to the vote of the people under the
power hereby granted, then there shall be printed on the ballots the words
"for an increase in the tax rate to (here shall be printed the proposed rate)
cents on every one hundred dollars," and "against the increase of tax
rate"; and if a majority of the votes cast shall be against the increase-
of the tax rate, the said tax rate shall not be increased, but if a majority
of the votes cast be for the increase in the tax rate, then the Mayor and
Council shall be and they are hereby authorized to make such general levy
at the rate so authorized by said vote. If any vote should be taken under
the power hereby granted, then the judges of election shall embody the-
result thereof in their returns of said election, which said returns shall
be certified as in this Act provided for elections of the Mayor and Coun-
cil. Should any special election be held under the powers granted in this
Section, then the same shall be held after the same notice and under the
same regulations as hereinafter provided for a special election on the-
question of a bond issue for the town of Berlin. The levy shall be made
in each year between the first day of August and the first day of Septem-
ber; and whenever the Mayor and Council shall make the yearly levy
they shall cause to be made out a list of the persons, firms or corporations,
or associations chargeable with the taxes levied, together with the aggre-
gate assessment of each such person, firm, corporation or association in
real and personal property, and they shall add thereto a copy of the ordi-
nance, resolution or rule of the Mayor and Council by which the said levy
of taxes was made and the rate of the said levy signed by the Mayor and
secretary and with the corporate seal thereto affixed, and they shall deliver
the same to the tax collector of said town and it shall be a sufficient war-
rant" to him to collect the said taxes; provided, that if on account of death
or from any other extraordinary cause the Mayor and Council should be
unable to make the levy before the first day of September in any year
they may make the same later, but not later than the first of November;
the taxes so levied shall become due and payable on the first day of the
next calendar month after the day in which the said levy is made, and
from and after that date on which they so fell due they shall bear interest;
the real and leasehold property charged in the assessment books of the