ART. 10.] CAMBRIDGE. 991

assessments, of which sittings they shall give two weeks' notice in
one of the county papers, and shall hear evidence under oath to
lie administered by the mayor, or, in his absence, by one of the
other members of the board, and shall have authority to increase
or diminish any assessment as may seem to them just; provided,
that no assessment shall be changed without the concurrence of at
least three of the said commissioners.

1882, ch 216.

68. It shall be the duty of said commissioners to report to the
board any property in their respective wards which is liable to
assessment, and which is not upon the assessment books, and of
the bailiff likewise, to report any such property in the town; and
the commissioners shall put a valuation upon the same, and place
it upon the assessment books.

Ibid.

69. To encourage manufactories in said town, the commis-
sioners are authorized to exempt plant used in manufacturing or
manufacturing establishments, from taxation for town purposes for
the period of five years.

Ibid.

70. Whenever the commissioners shall levy a tax for the cor-
porate purposes of the town, they shall make out an alphabetical
list of the persons 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 warrant and list, shall deliver to each person therein
named an account of the taxes payable by such person; and unless
the said taxes shall be paid within twenty days after such account
shall have been rendered, the bailiff may collect the same by dis-
tress and sale of the goods and chattels of the delinquent by
advertisement in four public places in the ward in which the
goods and chattels are located; or, if there be no goods and
chattels, by the sale of his real estate, and then his mode of pro-
cedure shall conform to the existing laws governing the sale of
real or leasehold estate for county and State taxes; and the bailiff
shall, within four months after the receipt of the said warrant and
list, account for and pay the sums collected to the commissioners,
under a penalty of twenty-five dollars in each case.