PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1157

which said person was summoned to appear and show cause
why such property should not be assessed, according to said
notice.

That after the sittings for the correction of tax accounts and
the making of the appropriations and levy for. the ensuing fis-
cal year, the person to whom property is assessed at the time
of the making of the levy shall be held responsible for the whole
tax charged to him, provided he has property of sufficient amount
to cover said tax. After the levy has been made, the taxes
must be adjusted between buyer and seller of any property for
that tax year, and any part or, class of property held by
the seller shall be held as responsible for the whole tax bill
charged to him, and the Clerk, Treasurer and Collector shall
have to locate and hold the original property so named in the
tax record as liable and responsible for the taxes, only in such
cases as to where the property remaining in the name of the per-
son to whom it was assessed and charged at the time of the mak-
ing of the levy is not of sufficient amount to cover the tax bill.
Then, in that event, the Clerk, Treasurer and Collector shall
proceed to locate and hold such property as responsible for the
tax bills to the amount and value as it is assessed on the tax
records at the time said levy was made.

They shall also give notice to any person that they propose
to assess him or her with property, not on the assessment book,
or for improvements in property. In all cases, affecting prop-
erty already entered on the assessment book where applications
have been made, or notice has been given, of proposed changes,
the Commissioners of Cambridge shall have authority to in-
crease or diminish any assessment, as may seem right. In
cases, either for changing the assessments already on the as-
sessment book, or for making additions thereto, the Commis-
sioners of Cambridge may hear evidence, on oath, to be admin-
istered by the Mayor, or one of the other Commissioners, but
no assessment already on the assessment book shall be changed
at said sittings without the concurrence of three or more of the
Commissioners.

Each Commissioner shall receive (for his services under this
Section, and also when sitting as a board of review, the sum of
three dollars per day, for each day that he is present from 9
A. M. to 12 M., and from 1 P. M. to 5 P. M., in addition to the
compensation provided by Section 57 of this Charter. In case
of any general assessment of the property in Cambridge, the