FRANK BROWN, ESQUIRE, GOVERNOR.

shall appoint three taxpayers of said town, to be approved by
the council, to value and assess the property of said town, the
said assessors to subscribe to an oath to perform the duties
imposed upon them without favor, fear, partiality or preju-
dice; and they shall, within thirty days from qualification,
make return of their assessment to the mayor and council; and
any one feeling aggrieved at the valuation of his or her prop-
erty by said assessors, may at any time within thirty days
appeal from said valuation to the council, who, on good cause
shown, may make any change or alteration in said assessment
which they may think proper and right; and all taxpayers
may inspect the books of assessment free of charge.

677

SEC. 25. And be it enacted, That the council shall, each and
every year, at least, thirty days before striking the levy, add
and include in the assessment all taxable property omitted by
the assessors, all property acquired since the assessment, and all
improvements made since; and they shall give at least thirty
days' notice by hand bills of the time of making the levy, and
shall hear all complaints made, at the meeting next ensuing,
of any such addition to the assessment of property omitted,
acquired and improved.

Assessment
o£ new
property.

SEC. 26. And be it enacted, That the council shall levy at
the first meeting in January, annually, on the assessable prop-
erty of said town, a sum sufficient to meet the current expenses
of the preceding year, such taxes not to exceed twenty cents
on every one hundred dollars' worth of property; and such
taxes, when levied, shall be a lien upon the property assessed
and shall be collected as county taxes are collected in Worces-
ter county, or as debts are collected; or the mayor and council
may adopt, by ordinance, some other mode for the collection
of the same.

Annual levy.

SEC. 27. And be it enacted, That the mayor and council
shall have the power to employ all labor or authorize the
policeman to do so, that may be necessary, and to fix the price
to be paid for the same.

Employment
of labor.

SEC. 28. And be it enacted, That the mayor and council
shall publish annually by printed hand bills or otherwise, a
full and complete tabulated statement of their receipts and
disbursements at least one week before the annual levy, and
the secretary to the council shall be charged with the duty of
furnishing said statement.

Annual
financial
statement.