LLOYD LOWNDES, ESQUIRE, GOVERNOR.

pany on the books of said bank or corporation, is liable to be
valued and assessed against said person or persons or 'company
owning the said stock, under the provisions of this act, shall
make out and deliver to the said assessor or assessors an account
of such stock so standing as aforesaid in such bank or corpora-
tion, and the same shall be verified by the oath of the proper
officer of the bank or corporation; or the said assessor or
assessors may require that the stock books of said bank or
corporation shall be open to him or them for his or their
inspection.

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SEC. 21. And be it enacted, That the taxes to be levied on
the property made liable to be valued and assessed by this act,
shall be liens on the real estate of the person so indebted from
the day on which the tax list shall be delivered to the said
bailliff or person appointed and authorized to receive and col-
lect the same; but no sale of real estate shall be made until
after the personal estate of said tax-payer within the limits of
said town shall have been first taken and sold for the payment
thereof.

Taxes to be
liens.

SEC. 22. And be it enacted, That the said commissioners
may annually levy upon the assessable property within said
town by a direct tax, not exceeding twenty-five cents in the
one hundred dollars, such sum aa they may deem necessary for
the purpose of defraying and settling the expenses likely to be
incurred by them on behalf of said corporation, and the said
commissioners may apply and appropriate the funds arising
from such tax, as well as other funds and moneys belonging to
said corporation in their discretion, in paying the costs and
expenses of opening, closing, extending, paving and improving
streets, alleys and grounds; for providing street lamps and
lighting the same, fire machinery and apparatus; for removal
of garbage, obstructions and nuisances; for setting pumps and
wells for drainage for restricting the spread of contagions
diseases; for the payment of their officers or employees reason-
able salaries, and for such other purposes as, in their judgment,
benefit and subserve the public interest.

Levy of taxes.

SEC. 23. And be it enacted, That the said commissioners shall
as soon after the expiration of the time for hearing appeals as
is practicable, proceed to ascertain the amount necessary to be
levied for the use of the said corporation and the rate of taxa-
tion, and shall cause to be made and delivered to the bailiff a
book containing an alphabetical list of the taxpayers in said
town, together with the aggregate assessment of each and the
ratu of taxation and the amount of taxes due and owing from
each taxpayer under said levy and assessment.

List of tax-
payers.