FRANK BROWN, ESQUIRE, GOVERNOR.

595

SEC. 16. And be it enacted, That they may, from time to

time, cause an assessment to be made of all the property,

Assess-

real and personal, in the town, by three persons appointed

ment

by them, and may levy a tax thereon for general purposes,

not exceeding in any one year, more than forty cents, nor

less than twenty -five cents, and before the tax rate shall be

increased beyond the sum of twenty -five cents on each one

hundred dollars of assessable property, the question of the

increase and the amount thereof, shall be submitted to the

voters of said town, who may at a general corporation, or

at a special election, to be held after ten days' notice,

change the maximum rate of taxation, at no time, however,

to exceed forty cents on each one hundred dollars of assess-

able property.

SEC. 17. And be it enacted, That any person may appeal

from the valuation made by the assessors to the mayor and

Appeal.

councilmen, and the said mayor and conncilmen shall meet

at the council chamber on the first Monday in July in each

year, in whole or by a committee of three of its members,

and remain in session two days or longer if necessary, for

the purpose of hearing and determining such appeals, and

shall give notice of such meetings, iu such manner as they

shall prescribe, and upon failure so to meet, the said mayor

and councilmen, unless prevented by sickness or unavoidable

accident, shall each forfeit the sum of five dollars, and they

may at each meeting examine the party appealing, or any

other person on oath, touching the particulars or value of

the property assessed, and may reduce or increase the

assessment as may seem just.

SEC. 18. And be it enacted, That whenever they shall levy.

List of tax

a tax, the mayor and councilmen shall make out an alpha-

payers.

betical list of the persons chargeable therewith, and shall

affix the respective sums to be collected from each person,

and annex to the said list, a warrant to the bailiff to collect

the same ; and all taxes levied upon real or leasehold estate,

shall be a lien thereon from the date of such levy.

SEC. 19. And be it enacted, That the bailiff shall within

ten days after the receipt of such warrant, and list render

Taxes—

to each person named therein, an account of his tax; and

when pay-

if the said tax be paid to the said bailiff within thirty days

able.

after the receipt by him, of the list and warrant aforesaid,

a discount of two per centum shall be allowed the taxpayer,

which deduction shall in each case be noted by the bailiff

upon the receipt given to said taxpayer ; and if the said tax

shall not be paid within thirty days after the delivery of

such account, either in person, or by leaving the same upon

the premises with the tenant, the said tax shall bear interest