EDWIN WARFIELD, ESQ., GOVERNOR.

867

80. The Mayor and Council shall make their annual levy
on or before the regular meeting in June of each and every
year, and the same shall be due and payable on the first clay
of September of the year of the levy; and on all taxes paid
on or before the first day of September a discount of three
per cent, shall be allowed; on the first day of January next
succeeding the levy thereof taxes shall be deemed to be in
arrears, and interest shall be charged and collected on all
taxes not then paid, from September first previous to the
date when they are received, and the town clerk shall take
the discount from or add the interest to the tax bills regu-
larly, in the manner aforesaid, and shall note the same upon
his books and upon receipt given for taxes so paid; but the
discount allowed by this section shall not be made to any
person, persons or corporate institution unless the whole
amount of taxes due by such person, persons or corporate
institution for the current year, to be paid at the time of
making such discount.
81. Within ten days after the first day of January suc-
ceeding each levy the town clerk shall deliver or mail to the

CHAP. 458

Annual levy to
be made,

last known postoffice address of each delinquent taxpayer an
account of his assessment and the taxes and interest due
thereon, with a notice to said delinquent thereto attached,
that unless payment be made in full on or before the fifteenth
day of August next after the delivery of said notice that the
same will be collected by process of law; and it shall be the
duty of the town clerk to enforce the payment of all taxes
remaining unpaid on the fifteenth day of August next after
the delivery of said notice, in the manner hereinafter pre-
scribed, by a sale of either real or personal property.
82. Within sixty days after the anuual tax levy shall have

Account of
assessment
and taxes to
be given.

been made, the said town clerk, in performance of his duties
as clerk to said Council, shall make a true copy of the
assessment list of Easton in books supplied by the Council
for the purpose, showing the aggregate assessment of every
person, set of persons, or corporate institution, as the same
appears on the assessment books of said town, with the
names of said owners, arranged alphabetically, for town taxes
due and owing by every such person, set of persons, or cor-
porate institution; and the said town clerk shall place thereon
all credits, whether for money received, transfers, insolven-
cies, discounts or abatements; and it shall be the further

Copy of assess-
ment list to
made In
books.