ART. 8.] CECILTON. 805

clerk at the expense of the president and commissioners. If said
inquisition be set aside, the court may direct another to be taken
in the same manner as the first.

1882, ch. 408.

70. Every inquisition shall describe the property taken' or the
bounds of the land condemned, and the quantity or duration of
the interest in the same therein valued; and such valuation, when
paid or tendered to the owner of the property or his legal
representatives, or in case no damages shall be assessed, the con-
firmation of said inquisition shall entitle the president and com-
missioners to the estate, use and interest in the same so valued
for the purposes aforesaid as fully as if the same had been con-
veyed by the owner; and the valuation, if not received from the
said president and commissioners when tendered, may at any
time thereafter be received without costs by the owner or his
legal representatives.

Ibid.

71. The president and commissioners shall have power to levy
and collect taxes in the town not exceeding in any one year
twenty cents on the hundred dollars on the assessable property
of the town; and once in every ten years, or oftener if they think
proper, they shall appoint an assessor, who shall, under oath, assess
and value the property in the town in the same manner and with
like authority as county assessors; provided, that the assessable
value hereafter for the purposes of taxation shall be only two-
thirds of the actual value of the property situated in the town,
but shall not include real or personal property situated beyond its
boundaries, nor personal property only constructively in the town,
though owned by persons residing in the town; and provided
further, that in assessing any of the lands within the town which
may be occupied and used as farms, or may be a part or parts of
farms, such lands shall be valued and assessed as lots of four
acres of ground with the buildings and improvements thereon,
and shall not be valued and assessed by the number of acres
therein.

Ibid.

72. If any owner of property assessed within the town shall
feel aggrieved by the assessment so made, he may appeal to the