5276 ARTICLE 24.

assessment to the Mayor and Council, and any one feeling aggrieved at
the valuation of his or her property by said assessors may at any time
within thirty days after such return, appeal from such valuation to the
Council, who, on good cause shown, may make any change or alteration
in said assessment which they think proper and right; and all taxpayers
may inspect the books of assessment or any other of the public record
books of said town free of charge. It shall be the duty of the Council
from time to time to add and include in the assessment all taxable prop-
erty omitted by the assessors, all property acquired since the assessment
or brought into the town since the assessment, and all improvements made
upon real estate in said town since the assessment, and the Council shall
value any property that has not been placed on the assessment books, and
they shall also value any improvements made; but before entering the
same on the assessment books, they shall give notice to the party or par-
ties concerned to appear and show cause, if any they, have, why the said
property and improvements should not be entered on the assessment books,
as they have valued the same. If the party or parties fail to appear, or
if on appearing they fail to show cause to the satisfaction of the Council,
the Council shall cause the said property or improvements to be entered

on the assessment books at such value as they think, and the facts shall
be noted on the minute book. And in each year, at least twenty days
before the general levy is made, the Council shall sit on three successive
days to correct the assessment, as well as to pass upon all bills and ac-

counts against the town for current expenses during the preceding year;
they shall give notice of said sitting at least twenty days before the first

day thereof, either by handbills posted in a number of conspicuous places
in said town, or by advertisements published in some newspaper printed
in said town; they shall at said sittings hear application for a change in
any assessment already entered in the assessment book, and they may in
advance notify any person or persons to show cause why their respective
assessments shall not be changed. They may also give notice to any party
or parties that they propose to assess him, her or them with property not
on the assessment book or for improvement made to property. In all cases
affecting property already on the assessment book where applications have
been made or notice has been given of proposed changes the Council shall
have authority to increase or diminish any assessment as may seem right
to them. And the Council shall have power to administer oaths to any
person or persons coming before them in relation to the assessment of
property, or to any other witness produced before them, said oath to be
administered by any one of the Councilmen; and in case of disagreement
among the Councilmen the concurrence of the majority of them shall be
necessary for the passage or adoption of an assessment or any other mat-
ter, and in the matter of assessment of property and changing assessments
or revaluing the same as well as in the matter of passing bills against the
town for its current expenses the action of the Council shall be valid with-
out the approval of the Mayor. And the Mayor and Council may provide
for an entire new assessment of the taxable property of the town once in
ten years but not oftener.