ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

397

SEC. 165. It shall be the duty of the treasurer, together with

two assessors to be appointed by the board of commissioners, to

assess annually, before each annual levy of taxes upon the same,

and within such time as the board of commissioners shall fix, each

and every piece of land separately, with the improvements there-
on, and all personal property within said town, and a fair cash

To assess.

value at public sale as near as they may be able to determine the

same, and showing in said assessment, in the case of land, each

piece of land and the improvements thereon, separately with the

assessment value thereof, and the name of the owner thereof,

when said name can be obtained, and in case of personal prop-

erty, the assessed value and the name of the owner thereof; and

for such services the said treasurer and assessors shall receive such

reasonable compensation as the board of commissioners of said

town may fix by law before the assessment.

166. Immediately after the completion of said assessment, said

treasurer shall notify the president of the board of commissioners,
who shall give public notice of the facts by posting notice there-

of in three conspicuous places in said town, and said assessment

Appeal.

shall thereupon be open to the, inspection of all citizens of said

town; and if any owner of said property so assessed shall feel

aggrieved by said assessment, he may appeal to the board of com-

missioners of said town within fifteen days after the posting; and
the said board of commissioners are hereby constituted a final

board of appeal and equalization of said assessment, and as such

are empowered with a politic view for the government and bene-

fit of the community, to make such deductions from and addi-

tions to the assessment made by the assessor as may be reasonable

and just, and correct errors or illegal assessments; upon the per-

fection and final completion of said assessment roll, the board of

commissioners shall levy a tax upon all the property embraced

therein, not exceeding fifteen cents per annum, per hundred dol-

Tax.

lars of the valuation thereof, and shall deliver to the treasurer

their warrant for the collection thereof, which shall be collected

as provided in the act of which this an amendment.

SEC. 2. And be it enacted, That this act shall take effect from

Effective.

the date of its passage.

Approved April 3, 1890.