ART. 7.] UNIONTOWN. 759

basis for the first collection, but the burgess and commissioners
may at any time thereafter authorize and cause au assessment to
be fairly made, and from time to time in such manner as they
shall provide by an ordinance therefor.

1876, ch. 303.

207. The burgess and commissioners shall provide for levying
and collecting an annual tax on dogs and bitches, not less than
fifty cents nor more than one dollar for every dog, and not less
than three dollars nor more than five dollars for every bitch be-
longing to or kept by any of the inhabitants of the town therein
or within the corporate limits, to be paid by the owner or keeper
thereof, as other town taxes are, and may authorize and compel
the bailiff or constable to kill any dog or bitch found running at
large within the town or corporate limits, whose owner cannot be
ascertained, or, who being known, shall neglect or refuse to pay
the taxes imposed by this section.

Ibid

208. They shall annually appoint a treasurer, being one of the
said commissioners, or otherwise, who shall have power to collect
said taxes, and to distrain therefor if the same are not paid, by
the authority of the burgess and commissioners, in the same man-
ner that the collector of the county assessment, by the authority
of the county commissioners, has to distrain for county taxes
assessed and unpaid; provided, that the said treasurer shall not
be required to call personally on the taxpayers to collect said
taxes, but shall give public notice of the time where said taxes are
due and payable, and the place in the town when they can be
paid, and may distrain therefor as aforesaid, at any time after
sixty days thereafter, if not paid; and the said treasurer shall
keep an accurate account of the receipts and disbursements of the
funds of the corporation in a well bound book, and shall pay out
the same only on the order of the burgess, or in his absence, of
three of the commissioners, and countersigned by the clerk, and
shall annually report by a written or printed statement in detail
to the burgess and commissioners, showing the condition of the
finances of the said corporation, giving the several sums received
and expended, and from whom received, and for what account,
and for what particular purpose expended, and to whom paid;