ART. 12.] OAKLAND. 1279

in his hands for collection, quarterly, dating from the date of said
levy, and shall give bond conditioned accordingly; and on all
taxes remaining unpaid for sixty days after the same shall have
been levied, he shall charge and collect interest from the date of
the levy at the rate of six per cent, per annum, to be accounted
for with the tax; and in all suits by the said mayor and council
upon the bond of said bailiff or collector, for any neglect of duty,
or for his default in not collecting any tax placed in his hands
according to law, or for breach of his duty in not paying over
money collected by him, proof of the delivery of the levy list
shall be sufficient prima facie evidence to entitle said mayor and
council to recover judgment in such suit, unless the said bailiff or
collector shall show that he has discharged his duty in such case
according to law; it shall be the duty of the said bailiff or collector
to assess from time to time, subject to an appeal to said council,
any property in said town liable to taxation, and which shall come
to his knowledge as having been omitted from the assessment
books of said town, and all property brought into said town from
time to time, and becoming liable to taxation.

1886, ch. 290.

186. The mayor and council shall have power to provide by
ordinance for the laying out, opening, extending, widening,
straightening or re-locating of any street or alley, or parts thereof,
which in their opinion the public welfare or convenience may
require; to provide for ascertaining whether any and what
amount in value of damages will be caused thereby for which
the owner or possessor of any property through which said street
or alley-way may pass, ought to be compensated, by the appoint-
ment of commissioners to assess the same, the number of said
commissioners to be designated by the council; to provide for
assessing and levying, either generally upon the whole assessable
property within the town, or specially on the property of persons
benefited, the whole or any part of the damages and expenses
which shall be incurred in laying out, opening, extending, widen-
ing, straightening or re-locating such street or alley, or parts
thereof, and grading the same; to provide for collecting and
paying the compensation awarded to any person before any such
street or alley, or part thereof, shall be laid out, opened, extended,