FRANK BROWN, ESQUIRE, GOVERNOR.

from the occupants of the buildings, and the same shall be a
lien on said property and collected as other taxes are collected ;
and the council may pass suitable ordinances to enable such
scavenger to collect and remove all filth from the town, and
provide how he shall dispose of the same, and may require of
such scavenger a bond for the faithful performance of his
duties; provided, that the special tax imposed to carry out the
provisions of this section shall not exceed the sum of twenty-
five cents per mouth on any one house, to be paid by the occu-
pant or owner thereof as aforesaid.

979

SEC. 18. That they may, as often as they deem advisable,
cause an assessment to be made of all the real and personal
property within said town or the corporate limits thereof, by a
person to be appointed and paid by them, which assessments shall
not exceed the assessment of the same for county purposes, and
the council may levy a tax thereon not exceeding twenty cents
on the one hundred dollars' worth of assessable property in
any one year.

Assessment
of property.

SEC. 19. That any person may appeal from the valuation of
the assessor to the council, which shall meet on the first Mon-
day in June after such assessment, and remain in session from
day to day, as long as may be reasonable, to hear and deter-
mine such appeals, and shall give reasonable notice of any such
meetings, and shall increase or abate such assessment, as they
may deem just.

Right of
appeal.

SEC. 20. That whenever the council shall levy a tax, they
shall cause to be made out an alphabetical list of the persons
charged thereon, and shall cause to be affixed thereto the
respective sums to be collected from such persons, and a war-
rant to the chief bailiff to collect the same.

Tax lists.

SEC. 21. That the chief bailiff shall, within ten days after
the receipt of such list and warrant, render to each person
named therein an account or tax bill showing the amount due
from him, if he be a resident of the town, and if he be a non-
resident, and, in consequence, cannot conveniently be served
with said account or tax bill, he shall mail a copy thereof to
the last known post office address of said non-resident; and if
any taxes shall not be paid within ninety days after the rendi-
tion of the accounts, the chief bailiff shall return to the coun-
cil a complete list of all taxpayers who are delinquent, with a
description of the property and the amount of tax due from
each, and the council shall then proceed to advertise the prop-

Tax account
to be ren-
dered.