HENRY LLOYD, ESQURE, GOVERNOR.

tax cannot be made out of the personal prop-
erty of such person or corporation, then the
same may be collected out of the rents of his,
her, their or its real estate by judgment and
attachment, or the Bailiff or Collector may sell
such real estate for payment of taxes by com-
plying with the 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.

SEC. 119. The Bailiff or Collector shall col-
lect and pay over to the town Treasurer at least
twenty-five per centum of the levy placed in
his hands for collection quarterly, dating from

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the date of said levy, and shall give bond con-
ditioned accordingly, and on all taxes remaining
unpaid for sixty days after the same shall
have been levied, he shall charge and collect
interest from the date of the levy at the rate
of six per cent, per annum, to be accounted for
with the tax; and in all suits by the said
Mayor or Council upon the bond of said Bailiff
or Collector, for any neglect of duty, or for
his default in not collecting any tax placed in
his hands according to law, or for breach of
his duty in not paying over money collected
by him, proof of the delivery of the levy list
shall be sufficient prima facie evidence to en-
title said Mayor and Council to recover judg-
ment in such suit, unless the said Bailiff or
Collector shall show that he has discharged
his duty in such case according to law; it
shall be the duty of the said Bailiff or Collector
to assess from time to time, subject to an ap-

Interest.

peal to said Council, any property in said town
liable to taxation and which shall come to his
knowledge as having been omitted from the
assessment books of said town, and all prop-
erty brought into said town from time to time,
and becoming liable to taxation.

SEC. 120. The Mayor and Council shall have
power to provide by ordinance, for the laying
out, opening, extending, widening, straighteri-

Prima facie.