WM. T. HAMILTON, ESQUIRE, GOVERNOR.

639

the valuation, if not received from the said president

and commissioners when tendered, may, at any time

thereafter, be received without costs by the owner

or his legal representatives.

SEC. 18. And be it enacted, That the said president

and commissioners shall have power to levy and

collect taxes in said town not exceeding in any one

levy and col-

year twenty cents on the hundred dollars on the

lect taxes.

assessable property of said town; and they shall once

in every ten years, or oftener, if they think proper,

appoint an assessor, who shall, under oath, assess

and value the property in said town in the same

manner and with like authority as county assessor;

provided, that the assessable value hereafter for the

purposes of taxation shall be only two-thirds of the

actual value of the property situated in said town,

but shall not include real or personal property sit-

uated beyond its boundaries, nor personal property

only constructively in said town, though owned by

persons residing in the said town of Cecilton; and,

provided further, that in assessing any of the lands

within the said town which may be occupied and

used as farms, or may be a part or parts of farms,

How valued

such lands shall be valued and assessed as lots of

and assessed.

four acres of ground with the buildings and improve-

ments thereon, and shall not be valued and assessed

by the number of acres therein.

SEC. 19. And be it enacted, That if any owner of

property assessed within said town shall feel ag-

grieved by the assessment so made, he may appeal

Right of ap-
peal.

to the president and commissioners, who may make

such deduction from the valuation of his property

as they deem reasonable and just.

SEC. 20. And be it enacted, That the said presi-

dent and commissioners may, from time to time,

Appoint, offi-

under such conditions as they may by their ordi-

cers.

nances direct, appoint such officers as they may

deem necessary to carry into effect their ordinances ;

and at the time of electing said commissioners, and

in the manner hereinbefore provided for their elec-

tion, there shall be elected a town bailiff, who shall

Elect town-

be removable by said commissioners for neglect of

bailiff.

duty or malfeasance in office, who shall be ex officio

collector of the town tax, and shall, within said

town, have all the authority of a constable; and of

the persons voted for at said election for town bailiff