LLOYD LOWNDES, ESQUIRK, GOVERNOB.

ment or revision; provided, however, that in the case of prop-
erty passing by descent or property in course of administration
under a will or otherwise, it shall be sufficient to assess and tax
the same to the estate of the deceased owner; and provided,
further, that if the ownership of any property cannot by reason-
able diligence be ascertained, the same may be taxed to the
occupant thereof, and if there be no occupant, to unknown
owner, (b). The person or persons making the assessment or
revision shall report to the council as soon as practicable the
result of their labors, and the council shall at the first regular
meeting thereafter hear and determine all appeals or complaints
in regard thereto, adjourning from time to time so long as may
be necessary for that purpose. Notice of such hearing shall
be posted up two weeks before the date thereof in at least tive
conspicuous places in the town. (a). After all appeal and com-
plaints, if any, have been heard and determined, the council,
by an ordinance to be passed not later than the first day of July
following the ordering of the assessment or revision, shall adopt
such assessment or revised assessment as the assessment for the
ensuing year. (d). The assessment or revised assessment shall
derive all its validity from the ordinance of the council adopt-
ing the same without regard to any defects or irregularities in
the proceedings of the persons originally making the assessment
or revision.

17 (a). All taxes chargeable against any person or corporation

567

shall be a first lien, prior to all other liens or incumbrances
whatsoever upon all personal and real property of such person
or corporation, (b.) Taxes may be collected by distraint, or by
suit at law or in equity, or by sale of real property, in the
manner hereinafter prescribed; but no distraint or attempt to
distrain, or otherwise to collect from personalty, shall be a
prerequisite to a valid sale of real property according to the
methods provided in the subsequent provisions of this charter,
(c.) Taxes and assessments shall be paid to the Treasurer of
the town. The actual incumbent of the treasury office is
authorized to collect all taxes and assessments due at the time
he assumes his office, as well as those falling due during his
term of office; and no Treasurer shall be authorized to make
any collection whatever after the end of his term, (d.) The
ordinance levying the taxes shall of itself constitute the Treas
urer's authority for proceedings to collect the same, and no
other warrant or evidence of authority shall be required, (e.)
It shall not be necessary to make any demand for taxes or to
render to the parties chargeable therewith any tax bills; but it

Collection of
taxes.