ART. 24.] WORCESTER COUNTY. 1159

their judgment the same is necessary, cause by ordinance a
new assessment to be made of the taxable property of Berlin,
all such assessments to be made by three persons, citizens and
voters of the said town, who shall be appointed by the Mayor
and with the consent and approval of the Council, and the
assessors, in making such assessment, shall value all property
on the basis of its cash value or estimated cash value. Before
proceeding to act, each assessor shall make and subscribe
before the Mayor the same oath required by article 1, sec-
tion 6, of the Constitution. In the discharge of their duty,
the assessors shall be entitled to administer oaths to the
persons to be assessed, and to require them to answer all
questions propounded to them under oath; and the assessors
shall be entitled to enter the premises of all persons to be
assessed, for the better performance of their duties. When
assessing the property of any incorporated body or unincor-
porated association the assessors shall be entitled to call
before them and examine, under oath, such of the officers
thereof as they may see fit. If any person shall refuse to make
oath or to answer under oath, or if any person shall resist the
assessors or any of them in the discharge of their duty, the
person or persons so offending in either of said cases shall
be guilty of a misdemeanor, and upon conviction shall be
subject to pay a fine of twenty-five dollars and costs, and shall
stand committed until fine and costs are paid. When a general
assessment is about to be made the Mayor, before the'assessors
begin their work, shall give notice thereof of the names of
the assessors once a week, for two successive weeks, in one or
more of the weekly newspapers published in said town. And
the said assessors shall, within sixty days from their qualifi-
cation, make return of their assessment to the Mayor and
Council, and any one feeling aggrieved at the valuation of his
or her property by said assessors may at any time, within thirty
days after such return, appeal from such valuation to the
Council, who, on good cause shown, may make any change or
alteration in said assessment which they think proper and
right; and all taxpayers may inspect the books of assessment or
any other of the public record books of said town free of
charge. It shall be the duty of the Council from time to time
to add to and include in the assessment all taxable property
omitted by the assessors, all property acquired since the assess-
ment or brought into the town since the assessment, and all
improvements made upon real estate in said town since the
assessment, and the Council shall value any property that has
not been placed on the assessment books, and they shall also
value any improvements made; but before entering the same on