WM. T. HAMILTON, ESQUIRE, GOVERNOR.

325

bailiffs 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.

57. To encourage manufactures in said town, the

commissioners are hereby authorized to exempt

plant used in manufacturing or manufacturing es-

Exempt plant.

tablishments from taxation for town purposes for

the period of five years.

58. Whenever the commissioners shall levy a tax

for the corporate purposes of said town, they shall

make out an alphabetical list of the persons charge-

Alphabetical

able therewith with the sums payable by each an-

list.

nexed, and shall also annex thereto a warrant to

the bailiff or bailiffs, to collect the said tax, and the

bailiff or bailiffs, 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 or bailiffs may collect the

same by distress 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 of

his real estate and then his mode of procedure shall

conform to the existing laws governing the sale of

real or leasehold estate for county and State taxes,

and the bailiff or bailiffs shall, within four months

after the receipt of the said warrant and list, account

Account for
collections.

for and pay the sums collected to the commissioners

under a penalty of twenty-five dollars in each case.

59. Any person who shall pay his taxes levied as

aforesaid within thirty days after the tax list is

Entitled to

placed in the hands of the bailiff for collection, shall

discount.

be entitled to a discount of five per cent, thereon,

which discount shall be allowed the bailiff in his

settlement with the commissioners.

60. All taxes levied as aforesaid shall bear inter-

est after four months from the date when the tax

Bear interest.

list is placed in the hands of the bailiff for collection,

and the bailiff or bailiffs shall collect and pay over

any levy placed in his or their hands within four

months after the receipt of said warrant and list,

and upon his failure to do so his bond shall at once

be put in suit.