ART. 10.] EAST KEW MARKET. 1021

sale of the goods and chattels of the delinquent, by advertisement
in four public places in the said town; or, if there be no goods
and chattels, by sale of his real estate, and then his mode of pro-
cedure shall conform to the existing laws governing the sale of
real or leasehold estate for county and States taxes; and the bailiff
or bailiffs shall, within four months after the receipt of said
warrant and list, account for and pay the sum collected, to the
commissioners, under a penalty of twenty-five dollars in each-
case; all taxes levied as aforesaid shall bear interest after four
months from the date when the tax list is placed in the hands of
the bailiff or bailiffs for collection; and the bailiff or bailiffs shall
collect and pay over any levy placed in his or their hands, within
four months after the receipt of said warrant and list, and upon
his or their failure to do so his or their bond shall at once be put
in suit.

1884, ch. 520.

155. Any person who shall pay his taxes levied as aforesaid
within thirty days after the tax list is placed in the hands of the
bailiff for collection, shall be entitled to a discount of five per
cent, thereon, which discount shall be allowed the bailiff in his
settlement with the commissioners.

Ibid.

156. The tenant or occupant of any house or parcel of land
in said town shall be chargeable with the taxes thereon, and may
collect the same from the owner, or deduct the same from the rent
due or to become due, and shall be entitled to a credit to that
extent on his rent.

Ibid.

157. The commissioners may assess and levy a tax, not exceed-
ing two dollars each, for any dog belonging to or kept by any of
the inhabitants of the town, to be recovered and collected as other
taxes, and may compel the bailiff to kill any dog within the town
whose owner cannot be ascertained, or whose ostensible owner
shall fail to pay, or evade the payment of the said tax; and they
shall adopt such by-laws as will effectually enforce the provisions,
of this section.