LLOYD LOWNDES, ESQUIRE, GOVERNOR.

exchange of any articles or who are engaged in hiring vehicles
of any description, or with them, are engaged in transporting
merchandise or other articles, or passengers from point to
point, for profit, the amounts of such licenses to be governed
by the number and character of the vehicles so used, and they
may also exact licenses from persons giving shows or public
exhibitions of any character whatever at any place within the
limits of said town, whether within doors or not, the amounts
to be goverened by the character of the exhibition

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54. They may as often as necessary appoint one or more
assessors of all real and personal property in said town, and
impose and levy on said property such annual tax as they may
deem necessary for the legitimate corporate purpose of said
town, not exceeding 37 1/2 cents on the hundred dollars of the
assessable property within the limits of said town.

Assessors
appointed.

60. The taxes to be levied on the property made liable to be
valued and assessed by this Article shall be liens on the real
estate of the person so indebted from the day on which the
tax lists shall be delivered to the collector appointed and
authorized to receive and collect the same.

65. All taxes are hereby declared to be due and payable by
the person or persons or bodies corporate on whose property
the same may be levied or assessed on the first day of January
in each year, and to bear interest from that date, and the said

Tax to be
levied.

Commissioners shall deliver to the said collector an alphabeti-
cal list of all persons or bodies corporate chargeable with taxes,
according to the return of the assessor or assessors on or before
the first day of October in each year, and annex thereto a war-
rant to the collector to collect the same; and the collector,
within ten days after receiving the said list, shall furnish to
every person or body corporate so chargeable an account of his
tax, to which account shall be annexed a notice that unless the
same be paid to the collector on or before the said first day of
January next ensuing the collector shall seize and sell the
property so assessed, and the collector shall count with the
Commissioners for the amount of said assessment list and all
other sums of money collected by .him under their order on or
before the first day of April in each year. The said collector
shall have power and authority to sell the real and personal
property of any delinquent tax payer, and the real estate may

When taxes
are due and
payabls.

be sold whether there be personal property or not; and the
course of his proceedings, whenever a sale is necessary, shall
be the same as those prescribed for collectors of State and

Power to sell,
etc,