ROBERT M. McLANE, ESQUIRE, GOVERNOR.

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procedure shall conform to the existing laws governing
the sale of real or leasehold estate for county and state

Mode of pro-
cedure.

taxes; and the bailiff or bailiffs shall, within four

months after the receipt of the said warrant and list,

account for and pay the sum collected to the commis-

sioners, under a penalty of twenty-five dollars in each

case; all taxes levied as aforesaid shall bear interest

after four months from the date when the tax 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 fail-

ure to do so his bond shall at once be put in suit.

SEC. 19. Any person who shall pay his taxes levied

as aforesaid within thirty days after the tax list is

placed in the hands of the bailiff for collection, shall

Entitled to dis-
count.

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

which discount shall be allowed the bailiff in his set-

tlement with the commissioners.

SEC. 20. The tenant or occupant of any house or

parcel of land in said town shall be chargeable with

the taxes thereon, and may collect the same from the

Who is charge-
able.

owner, or deduct the same from the rent due, or to

become due, and shall be entitled to a credit to that

extent on his or her rent.

SEC. 21. The said commissioners may assess and

levy a tax, not exceeding two dollars each, for any dog

belonging to or kept by any of the inhabitants of the

town, to be recovered and collected as other taxes, and

may compel the bailiff to kill any dog within the town

Dog tax.

whose owner cannot be ascertained, or whose ostensible

owner shall fail to pay or evade the payment of the

said tax; and they shall adopt such by-laws as will

effectually enforce the provisions of this section.

SEC. 22. The said commissioners may cause the side-

walks or footways in said town to be paved whenever

and in such manner as they may think proper, and

may require the owner of real or leasehold property to

pave such part of the sidewalks or footways as may

border on his or her ground or property; and if the

owner of any such property shall refuse or neglect to

Pave sidewalks

have the same paved for a longer time than, thirty

days after notice thereof by the bailiff, the commis-

sioners may have the same paved at his or her expense,

and may collect the cost of such pavement from such

owner in the same manner as other debts are collected,