LLOYD LOWNDES, ESQUIRE, GOVERNOR.

may deem just, and the council shall once a year, before fixing
and deciding for the amount of taxes and licenses to be
assessed for the ensuing year, cause to be made a detailed esti-
mate, exhibiting the various items of liability and expenditure,
including the requisite amount for all expenses during said
year, and shall cause the same to be published for at lease
three times, once a week in the official journal of the town,
and after hearing and considering objections thereto by the
citizens, fif any, shall revise said detailed estimate and fix and
assess for the ensuing year such rate of taxation, not exceeding
fifty cents on every hundred dollars, as they shall deem neces-
sary, together with other revenues of the town, to meet said
revised estimate of liabilities and expenditures; said revised
detailed estimate, together with the new rate of taxation, shall
be published twice in the official journal of the town, and the
adoption of said revised detailed estimates shall thereby be and
become the appropriation of the respective amounts for the
respective purposes therein stated, and the council shall not
audit, nor shall the clerk draw or sign any check in payment
of any claim, unless an appropriation therefor shall have been
duly made in accordance with this Act. The council shall
annually prepare and publish, not later than the first day of
May, a parallel statement of the appropriations and the expen-
ditures under said appropriations of the funds of the corpora-
tion.

SEC. 16. All taxes levied by the council shall be due and

1071

payable immediately upon the levy thereof, at the office of the
clerk, and the ordinance providing for the levy of taxes shall
of itself constitute the authority for the same, and no other
warrant or evidence of authority shall be required ; within
ninety days after the levying of any tax by the council, the
clerk shall return to the council a complete list of all tax-
payers who are delinquent, with a description of the property
and the amount of tax due from each ; and if the taxes due
from any person or corporation are not paid before the first day
of September 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. The council shall, not
later than the first day of the following April, proceed to
advertise the property named in said list for sale, and to sell
the same at public auction for the amount of taxes, interests
and costs due on each piece of property, whether for the year
current or for previous years, after publication and notice of

When due
and payable.