EDWIN WARFIELD, ESQ., GOVERNOR.

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SEC. 22. And be it enacted, that the said commissioners
may annually levy upon the assessable property within said
town by a direct tax, not exceeding twenty-five cents on the
one hundred dollars, such sum as they may deem necessary
for the purpose of defraying and settling the expenses likely
to be incurred by them on behalf of said corporation; and
the said commissioners may apply and appropriate the funds
arriving from such tax as well as other funds and money
belonging to said corporation, in their discretion, in paying
the costs and expenses of opening, closing, extending, widen-
ing, paving and improving streets, alleys and grounds; for
providing street lamps and lighting the same, fire machinery
and apparatus; for removal of garbage, obstructions and
nuisances; for setting pumps and wells; for drainage for
restricting the spread of contagious diseases; for the payment
of their officers or employees reasonable salaries; and for
such other purposes as in their judgment benefit and subserve
the public interest.
SEC. 23. And be it enacted, That the said commissioners

CHAP. 87

Levy a direct
tax.

shall, as soon after the expiration of the time for hearing
appeals as is practicable, proceed to ascertain the amount
necessary to be levied for the use of the said corporation
and the rate of taxation, and shall cause to be made and
delivered to the bailiff a book containing an alphabetical list
of the taxpayers in said town, together with the aggregate
assessment of each, and the rate of taxation and the amount
of taxes due and owing from each taxpayer under said levy
and assessment.
SEC. 24. And be it enacted, That immediately upon the

Bate of taxa-
tion.

receipt by him of the books specified in the preceding sec-
tion, the bailiff shall proceed to collect all taxes levied by
the said commissioners, and to pay over the same, when
required so to do by the said commissioners, to the treasurer
of said corporation; and if any person shall neglect or
refuse to pay said taxes on demand, then the bailiff shall
furnish to such person an account showing the aggregate of
his tax, or if he be absent, deliver the same at the place of
his last residence, and unless the same be paid to the bailiff
within thirty days after such account shall have been
delivered, the bailiff may seize and sell the property
assessed, or if the same be goods and chattels and cannot
be found as conveniently, may seize and sell any other of the

Taxes to be
collected.