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as the assessment for the issuing year, (d) The assessment
or revised assessment shall derive all its validity from the
ordinance of the Council, adopting the same without regard
to any defects or irregularities in the proceedings of the
persons originally making the assessment or revision.
16. (a) All taxes chargeable against any person or corpora-
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CHAP. 292
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tion shall be a first lien, prior to all other liens or incum-
brances 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 dis-
traint 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 subse-
quent 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 bis term of office; and
no treasurer shall be authorized to make any collections
whatever after the end of his term. (d) The ordinance levy-
ing the taxes shall of itself constitute the treasurer'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 shall be the duty of each person chargeable with taxes to
attend at the office of the treasurer and pay the same some-
time between the first day of July and the first day of
November in each year.
17. (a) On or before the first day of July in each year the
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First lien upon
property.
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Council shall, by ordinance, levy the general taxes for the
fiscal year next ensuing, which taxes shall not exceed fifty
cents (50c) on each hundred dollars of assessable property ;
such taxes shall be due immediately on the levy thereof ;
and if the taxes due from any person or corporation shall
not be paid before the first day of November following there
shall be added on that day a penalty of one per centum
thereof, and a like penalty of one per centum on the first day
of each succeeding month until such taxes and penalties
shall be paid. (6) On or before the third Monday in April
of each year, but not earlier than the first day of April, the
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Tax levy to be
made, etc.
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