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and personal property within said town or the corporate limits
thereof by an assessor or assessors to be appointed and paid by
them, which assessments shall not exceed the assessment of the
same for county purposes, and the Council shall immediately
thereupon levy a tax thereon not exceeding thirty-five cents on
the one hundred dollars' worth of assessable property in any
one year. Any person may appeal from the valuation of the
assessor or assessors to the Council, which shall meet on the
first Monday in July after said assessment, and remain in
session from day to day as long as may be reasonable, to hear
and determine eaid appeals, and shall give reasonable notice
of said meetings, and shall increase or abate said assessment as
they may deem just, and the Council shall, once a year, before
fixing and deciding upon the amount of taxes and licenses to
be assessed for the ensuing year, cause to be made out a
detailed estimate, 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 least three times, once a week, in the official journal of the
town, and after hearing and considering objections thereto by
the citizens, if any, shall revise said detailed estimate and fix
and assess for the ensuing year such rate of taxation, not
exceeding said thirty-five cents on every hundred dollars, as
they shall deem necessary, together with other revenues of the
town, to meet said revised estimate of liabilities and expendi-
tures. 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 esti-
mates 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 expenditures under said appropriations
of the funds of the corporation.
SEC. 17. All taxes levied by the Council shall be due and
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Assessment
to be made
on real and
personal
property.
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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
11
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When taxes
are due and
payable.
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