1020 DORCHESTER COUNTY. [ART. 10.

1884, ch. 520.

152. They may cause an assessment to be made, from time to
time, by one person appointed by them, of all the property, real,
personal and mixed, of all kinds and descriptions whatever, within
the corporate limits of the said town, and such other property as
follows the person of the owner, liable by law to be valued and
assessed and chargeable with taxes in this State; and in making

said assessment, the said property shall be valued at its cash value,
and it shall be chargeable according to such valuation for the cor-
porate purposes of said town; provided, that the tax levied on
aaid property shall not exceed in any one year twenty cents on
the hundred dollars of the assessed value thereof; and provided
further, any person aggrieved by said assessment shall have an
appeal to said commissioners, who are empowered to increase or
abate assessments; said assessor shall have authority to administer
oaths to persons to be assessed, and take a list of their assessable
property, under oath.

Ibid.

153. Every assessor, before he proceeds to act, shall make oath
before the president that he will make and return a true valuation
of property, as required by the preceding section; and a certificate
of such oath shall be preserved on the minute-book of the com-
missioners ; the president shall give two weeks' previous notice of
proposed assessment, by handbills posted in two or more conspic-
uous places within the limits of said town; said notice shall also
contain the name of the assessor appointed.

Ibid.

154. Whenever the commissioners shall levy a tax for the cor-
porate purposes of said town, they shall make out an alphabetical
list of the persons chargeable therewith, with the sums payable
by each person annexed thereto, and shall also annex thereto a

warrant to the bailiff or bailiffs to collect the said tax; and the
bailiff or bailiffs, within thirty days after receiving such warrant
and list, shall deliver to each person therein named an account of
the taxes payable by such person; and unless the said taxes shall
be paid within twenty days after such account shall have been
rendered, the bailiff or bailiffs may collect the same by distress and