1638 MONTGOMERY COUNTY. [ART. 16.

1888. ch. 339.

190. The council may, whenever they think the public interest
requires it, cause an assessment to be made of all real and personal
property within the corporate limits of said town, subject to
assessment for county or State taxes, and they may prescribe the
tnanner in which such assessment shall be made, and provide for
adjusting all differences in relation to such assessment, and do all
other things necessary for making such assessment; provided, such
assessment shall not exceed the assessment for State and county
purposes; and provided further, that no land included within the
corporate limits or corporate outlines of said town, except houses
and gardens, shall be taxed for corporation purposes so long as
said land shall be used for agricultural purposes; and the council
may levy a tax on the assessable property within the corporate
limits of said town, not exceeding in any one year twenty cents in
the one hundred dollars' worth of assessable property.

Ibid.

191. Any person may appeal from the valuation made by the
assessor to the council at their next regular or quarterly meeting,
and said council shall remain in session as long as may be reason-
able to hear and determine such appeals, and shall give reasonable
notice of such meeting, and may abate or increase the assessment
as may seem just.

Ibid.

192. Whenever the council shall levy a tax they shall cause to
be made out an alphabetical list of the persons charged therewith,
and shall cause to be affixed thereto the respective sums to be col-
lected from each person, and a warrant to the bailiff to collect the
same.

Ibid.

193. The bailiff shall, within thirty days after the receipt of
such list and warrant, render to each person named therein an
account of the tax; and if he cannot render to any person such
account by reason of his non-residence, or otherwise, he shall pub-
lish such account in some newspaper in said town at the expense
of the taxpayer; and may, unless the same be paid within thirty
days after the delivery or publication of such account, collect the
same, with all costs, by distress or execution and sale of the real