PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1159

On the first Monday in September in each year, the Clerk,
Treasurer and Collector shall have ready what is known as the
Tax Collection Book, setting forth in alphabetical form the name

of the taxpayer, also the amounts of real and personal property
or bonds or other taxable property assessed to him, and the
amount of taxes due on same in accordance with the last named
levy. The Clerk, Treasurer and Collector shall make out a state-
ment of each amount on the tax records, setting forth the total

amount of property charged to each person, the tax rate, and the
amount of taxes due. These statements shall be mailed between
the first and sixteenth days of September next following the date
of the annual levy, to the respective taxpayers, in an envelope
with, the return printed notice on same, and in case the state-
ment so mailed is not returned, it shall be considered as de-
livered, the same as if it had been delivered in person. In case
any statement is returned to the Clerk, Treasurer and Collector,
he shall make all reasonable effort to better locate the person
and remail or deliver the statement of his tax account. If the
Clerk, Treasurer and Collector, after due diligence, is unable to
find the person to whom the said statement is addressed, he
shall post one copy of said statement on the property, and one
statement at the City Hall door, and such posting of said state-
ment shall be due notice. When property is taxed to more than
one person a notice to one shall be a notice to all.

During the week preceding the first day of September, of
each year, the Clerk, Treasurer and Collector shall announce by
advertisement in some newspaper published in Cambridge, at
least twice, that the town tax collection books will be open, and
that taxes will be payable on September first and that a dis-
count of three per cent. (3%) will be allowed on all tax ac-
counts paid during the month of September.

On the first day of July next following any levy, all unpaid

taxes will be considered as due and in arrears, but no interest
shall be charged on any tax account if the same be paid on or
before January first next following any levy. In the settle-
ment of any tax account after that date, interest at the rate of
six per cent. (6%) shall be charged from the preceding first

day of July to the date of payment, and the amount of said
interest shall be added to and made part of said taxes. Between
the 14th and 21st days of January next following any levy,
the Clerk, Treasurer and Collector shall prepare and have pub-
lished one time in some newspaper published in Cambridge an
alphabetical list of all delinquent taxpayers, together with the