EDWIN WARFIELD, ESQ., GOVERNOR.

489

shall feel aggrieved by the valuation and assessment of his
property by said assessors, or a majority of them, he may

CHAP. 284

appeal from such valuation to the said commissioners at any
time within two weeks from the return of said assessment,
and upon good cause being shown the said commissioners,
. in their discretion, may make any alteration in said assess-
ment which they may deem proper and right, or take from
or add to the same; and for the purpose of hearing and
determining the appeal provided for in this section the said
commissioners shall give five days' notice of the time and
place of hearing such appeals by advertisement to be posted
in three or more conspicuous places in said town or printed
in some newpaper published therein.

SEC. 16. And be it further enacted, That all property, real

Appeal may be
taken.

and personal of every kind and description whatsoever,
within the limits of the town of Greensboro, or owned by the
inhabitants thereof and not permanently located beyond the
limits thereof, shall be valued at its cash value and charge-
able according to such valuation with the public assessment,
for the use and purposes of said corporation.

SEC. 17. And be it further enacted, That the president,

Valuation of
property.

cashier or other proper official of any banking or other pri-
vate corporation, whose stock standing in the name of indi-
vidual or company on the books of said bank or corporation
is liable to be valued and assessed against said person or com-
pany owning the said stock under Section 16, shall make out
and deliver to said assessors an account of all stock stand-
ing as aforesaid on the books of such bank or other corpo-
ration owned by any resident of said town, and the same
shall be verified by the proper official of the bank or corpo-
ration, or the said assessor or assessors may require that the
stock books of said bank or corporation shall be opened to
him or them for his or their inspection.

SEC. 18. And it be further enacted, That the taxes to be
levied on the property so made liable to be valued and

Account of
stock to be
made out.

assessed shall be a lien on the real estate of the person so
indebted from the day on which the levy shall be made by
said commissioners.

SEC. 19. And be it further enacted, That the said commis-

Lien on the
real estate.

sioners may annually levy upon the assessable property
within said town by a direct tax, not exceeding fifty cents on

Direct tax may
be levied.