1784 SOMERSET COUNTY. [ART. 20.

will make and return a true valuation of property as required by
the preceding section, and a certificate of such oath shall be pre-
served in the minute book of the commissioners; the president
shall give two weeks' notice in one of the county papers, of any
general assessment, with the names of the assessors.

1886, ch. 506.

71. The town commissioners shall have, annually, three succes-
sive sittings a't least thirty days before the annual levy, after
notice given of such sitting for at least two weeks, and shall hear
evidence under oath to be administered by the president of the
board, or in his absence by one of the other commissioners, tend-
ing to show any inequality or omission in the assessment, in order
that such town commissioners may report every such irregularity
or omission in the assessment, to the county commissioners, to
the end that the same may be corrected according to law.

Ibid.

72. It shall be the duty of each town commissioner to report
to the board any property liable to assessment which is not upon
the assessment books of the county; and it shall be the duty of
the bailiff to report any such property which may have been
omitted or may not be on the assessment book of the county;
and said board shall report all such unassessed property to the
county commissioners in order that the same may be assessed
according to law.

Ibid.

73. Said commissioners are authorized to exempt plant used
in manufacturing, or manufacturing establishments, from taxa-
tion for town purposes for the period of five years.

Ibid.

74. Whenever they shall levy a tax for the corporate purposes
of said town, they shall make out an alphabetical list of the per-
sons chargeable therewith, with the sums payable by each annexed,
and shall also annex thereto a warrant to the bailiff to collect the
said tax; and the bailiff, within thirty days after receiving such
warrants and list, shall deliver to each person therein named an
account of the taxes payable by such person, and unless the said