ART. 21.] EASTON. 1857

to the sum so estimated, and the same shall be considered as the
assessment until altered by the said commissioners sitting to hear
appeals and correct errors.

P. L. L., (1860,) art. 20, sec. 45.

59. The president or other proper officer of banking and other
private corporations, whose stock standing in the name of any
individual or company on the books of said bank or corporation,
is liable to be valued and assessed against such person or com-
pany owning said stock, under the provisions of this sub-title of
this article, shall make ont and deliver to the said assessor an
account of stock so standing as aforesaid in such corporation; and
the same shall be verified by the oath of the proper officer of the
corporation; or the said assessor may require that the stock books
of said corporation shall be opened to him for his inspection.

Ibid. sec. 46.

60. The taxes to be levied on the property made liable to be
valued and assessed by this sub-title of this article, shall be liens
on the real estate of the person so indebted from the day on
which the tax lists shall be delivered to the collector appointed
and authorized to receive and collect the same; but no sale of
real estate shall be made until after the personal estate of the
said taxpayer, within the limits of said town, shall have been first
taken and sold for the payment thereof.

Ibid. sec. 47.

61. The assessor, when appointed by the commissioners of the
said town, shall qualify as soon as convenient thereafter, and
shall, within sixty days from the date of his qualification, return
the valuation and assessment required by him to be made to the
said commissioners, unless further time shall be granted to him
by the -corporate authorities of the said town, which they are
hereby empowered in their discretion to grant.

Ibid. sec. 48.

62. The said assessor shall, by all lawful means, inform
himself of all assessable property, real or personal, in said town,
and value the same, and return to the commissioners a list of all
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