ART. 1. ] CUMBERLAND. 37

1878, ch. 484

74. The collector shall collect and pay over to the city treasurer
of said city at least twenty-five per centum of the levy placed 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
levy at the rate of six per cent, per annum, to be accounted for
with the tax; and said collector shall also collect all water rents
due said city, and shall receive for the collection thereof the same
percentage as shall be allowed him for the collection of city taxes;
and in all suits by the said mayor and city council upon the bond
of said collector for any neglect of duty, or for his default in not
collecting any tax or water rent placed in his hands according to
law, or for a breach of his duty in not paying over money col-
lected by him, proof of the delivery of the levy list shall be
sufficient prima facie evidence to entitle said mayor and city
council to recover judgment in such suit, unless the said collector
shall show that he has discharged his duty in such case according
to law.

Ibid.

75. It shall be the duty of said collector to assess from time to
time, subject to an appeal to said city council, any property in
said city liable to taxation, and which shall come to his knowledge
as having been omitted from the assessment books of said city,
and all property brought into said city from time to time and
becoming subject to taxation.

1882, ch 360.

76. Said mayor. and city council shall have the power to make
contracts exempting from city taxation the real and personal
property or capital stock of any manufacturing company or enter-
prise desiring to locate in said city, and as an inducement to the
same to locate therein; provided, that such contract to exempt
the same shall be limited as to time, and shall not exceed ten
years.

1878, ch. 484.

77. All bonds executed to the said mayor and city council of
Cumberland, for the faithful discharge of the duties of the sev-