5194 ARTICLE 24.

and the burden of proof shall be on the exceptants to show the same to
be invalid; whenever real estate shall be thus sold for taxes by the col-
lector, the owner thereof, prior to the sale, may redeem the same by pay-
ing into Court, to be paid to the purchaser thereof within the period of
twelve calendar months from the day of such sales, the amount of the
purchase money, with twenty-five per cent, added thereto and all costs
which may be incurred by the collector or the purchaser in reporting or
ratifying said sale; and the purchaser of such real estate, if the said sale-
be confirmed, shall receive a deed therefor from the tax collector; and if
the purchaser should die before having received the deed the tax collector-
shall convey the real estate to the devisees or heirs of the purchaser; and
if the tax collector should die, remove or refuse to make a deed the Court
ratifying such sale may appoint a special agent to execute a deed to the
purchasers; whenever any personal property shall be removed from the
town while any town taxes levied thereon shall remain due, in arrears
and unpaid, the tax collector shall have power to pursue said property
and to collect said tax wherever the same may be found in the State, as
if the said property had remained in the said town.

1908, ch. 733. 1920 Code, sec. 34.

35. All property, real, personal and mixed, of all kinds and descrip-
tions whatsoever that may be within the corporate limits of Berlin, belong-
ing to the inhabitants, firms, incorporated bodies or unincorporated asso-
ciations, either residing in or doing business in said town, and also all
property, real, personal and mixed of all kinds and descriptions what-
ever that may be within the corporate limits of said town, belonging to
any person or persons, firm, incorporated body or unincorporated asso-
ciation not located or residing within said town, and also all judgments,
personal securities, stocks and other personal property owned by residents.
of said town and not exempt from taxation under the general laws of
this State, shall be subject to taxation for municipal purposes; the present
assessment of property shall remain in force as the basis for levying town
taxes of all kinds until such time as a new assessment shall be made under
the provisions of this section. The Mayor and Council may, after the
passage of this Act, as soon as in their judgment the same is necessary,
cause by ordinance a new assessment to be made of the taxable property
of Berlin, all such assessments to be made by three persons, citizens and.
voters of the said town, who shall be appointed by the Mayor and with
the consent and approval of the Council, and the assessors, in making such
assessment, shall value all property on the basis of its cash value or esti-
mated cash value. Before proceeding to act, each assessor shall make and
subscribe before the Mayor the same oath required by Article 1, Section
6, of the Constitution. In the discharge of their duty the assessors shall
be entitled to administer oaths to the persons to be assessed, and to re-
quire them to answer all questions propounded to them under oath; and
the assessors shall be entitled to enter the premises of all persons to be
assessed, for the better performance of their duties. When assessing the