EDWIN WARFIELD, ESQ., GOVERNOR.

1415

shall be published twice in a newspaper and printed in
Montgomery county ; and the adoption of the said revised
detailed estimate shall thereby be and become the appro-
priation of the respective amount for the respective pur-
poses therein stated ; and the Council shall not audit,
nor shall the clerk draw or sign any check in pay-
ment of any claim unless appropriation therefor shall
have been duly made in accordance with this Act ; and
said check shall be countersigned by the Mayor of said
town. The Council shall annually prepare and publish

CHAP. 826.

not later than the first Friday of November in each year a
parallel statement of the appropriations and the expenditures
under said appropriation of the funds of the town ; the
Council shall also cause to be made from time to time during
the said three years provisions for assessments of improve-
ments made and of other property not contained in the gen-
eral assessment list, and they shall make such other pro-
visions as may in their judgment be necessary to carry into
full force and effect the assessment herein provided for.

SEC. 16. And be it enacted, (a) That all corporation taxes
be due as soon as they are levied ; and if not paid on or

Statement
published

before the first day of September of the year in which they
are levied, shall bear interest from that date until paid at the
rate of six per cent, per annum, and at any time after the
first day of January next succeeding the levy, and not before,
payment may be enforced by sale as herein provided ; (6)
that it shall be the duty of the clerk and treasurer, as soon
as the annual levy is made and placed in his hands, to give
notice thereof to property owners by sending them bills by
mail or otherwise ; and all persons who are assessed on the
corporation books of said town, which notice and bill shall
state the time from which taxes bear interest ; and shall
warn all taxpayers of their liability to be published as
delinquent taxpayers, and to have their property sold
unless the taxes with which they are charged are paid
on or before the first day of January next ensuing ;
(c) that immediately after the first day of January in
each and every year the clerk and treasurer shall make
an alphabetical list of all taxes due and in arrears upon
the books of the corporation, which shall contain the name or
names of the person or persons or body corporate assessed

When taxes
are due and
payable.