FRANK BROWN, ESQUIRE, GOVERNOR.

105

least five days, commencing on the second Monday of May

in each year, and nine hours each day, and twenty days'

public notice of such sitting shall be given by advertisement

in each of the newspapers of said city.

72. Whenever the mayor and city council shall levy any

tax, they shall cause to'be made out an alphabetical list of

Taxes

the persons chargeable therewith and affix the respective

how levied.

sums to be collected from each person, and shall specify the

amount levied for general purposes and the amount levied

for interest, and the amount, levied for the sinking fund

provided for the redemption of the bonds and funded debt

of the city as separate items, in accordance with the ordi-

nances of said city now existing and issued, or to be issued

in pursuance of any act of the Legislature, and annex to the

said list a warrant to the collector to collect the same, and

the said collector shall within thirty days after the receipt

of such warrant and list render to each person named therein

an account of his, her or their tax, and may, unless the

same be paid within thirty days after the delivery of such

account collect the same by distress and the sale of goods

and chattels of the delinquent, and said collector shall

account for the amount of such assessment with the mayor

and city council, and shall make monthly returns and pay-

ments in the manner directed by said council of all taxes

collected by him under penalty of double the amount thereof.

And said collector shall, within one year after said warrant

aud list are placed in his hands, make a complete settle-

ment of all his collections and of all the taxes levied as

aforesaid, aud the bond of any collector who shall not have

settled as aforesaid, within one year from the time of

receiving said warrant and list, shall be put in suit for the

recovery of what shall be found to be due to the city. And

he shall not be allowed for any insolvent or uncollectable

taxes, unless the same shall have been allowed him within

six months after the receipt of said warrant and list.

74. The collector shall collect and pay over to the city

treasurer of said city, at least twenty-five per centum of the

Tax col-

levy placed in his hands tor collection, quarterly, dating

lector-
duty of

from the date of said levy, aud shall give bond conditioned

as follows : Now the condition of this obligation is such

that whereas the above bound ———— has been elected Col-

lector of Taxes of the city of Cumberland ; now, therefore,

if the said ———— during his continuance in said office, and

until his successor shall have been duly elected and quali-

fied, shall, in all things, diligently and faithfully discharge

the duties thereof, and shall well and truly account for, and

pay over, agreeably to the charter of the city and the