JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 811

whether adult, infant, non compos, feme covert or
otherwise; and if said tax cannot be made out of the
personal property of said person, then the same may
be collected out of the rents of his, her or their real
property by judgment and attachment, or the col-
lector may sell real estate for payment of taxes due
thereon by complying with same requirements as
county collectors are directed to comply with by the
General Laws of this State, in order to sell real
estate for the payment of State and county taxes.
51. The collector shall collect and pay over to the
city treasurer of said city at least twenty-five per
centum of the levy placed in his hands for collection
quarterly, dating from the date of said levy, and shall	Collector to
give bond conditioned accordingly; and on all taxes	give bond.
remaining unpaid for sixty days after the same shall
have been levied he shall charge and collect interest
from the date of levy at the rate of six per cent, per
annum, to be accounted for with the tax ; and said col-
lector shall also collect all water rents due said city,	Collect water rents.
and shall receive for the collection thereof the same per
centage as shall be allowed him for the collection of
city taxes ; and in all suits by the said Mayor and City
Council upon the bond of said collector for any neg-
lect of duty, or for his default in not collecting any
tax or water rent placed in his hands according to
law, or for a breach of his duty in not paying over
money collected by him, proof of the delivery of the
levy list shall be sufficient prima facia evidence
to entitle said Mayor and City Council to recover
judgment in such suit, unless the said collector shall
show that he has discharged his duty in such case
according to law.
52. It shall be the duty of said collector to assess
from time to time, subject to an appeal to said City Council, any property in said city liable to taxation, and which shall come to his knowledge as having	Assess all property.
been omitted from the assessment books of said city,
and all property brought into said city from time to
time and becoming subject to taxation.
53. Said Mayor and City Council shall have the
power to make contracts, exempting from city taxa-	Power to ex-
tion the real and personal property or capital stock	empt.
of any manufacturing company or enterprise de-