PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1259

he shall keep full and correct accounts of all moneys received
by him with the sources from which the same were received and
the dates of such receipts and of the disbursements made by
him with the dates of such disbursements and the person or
persons to whom, and on what account the same were made.

SEC. 81. And be it further enacted, That whenever the Com-
missioners of Denton think the public interest requires it, they
may cause an assessment to be made of all property in the
town, real, personal and mixed which is subject to assessment
for County and State taxes, under the General Laws of this
State whether the owners thereof reside within or without the
town; and they may prescribe the manner in which such assess-
ment shall be made and provide for hearing appeals and ad-
justing all differences in valuation and disputes in relation to
such assessment; make transfers and abatements and do all
other acts and things necessary for making and completing
such assessment; and may provide for the annual assessment
of property not included in the last general assessment. The
last assessment made prior hereto shall be chargeable, with
taxes levied for the use of the corporation until a new assess-
ment shall be made; and the Commissioners may provide by
ordinance for an increase or abatement of any erroneous as-
sessment and for the encouragement of a new industry they
may exempt in whole or in part the assessment upon any prop-
erty, machinery or tools belonging to a manufacturing corpora-
tion, individual or individuals for such period of time as they
may determine not exceeding ten years.

SEC. 82. And be it further enacted, That the Commissioners
may, in the month of June, levy annually, general taxes on the
property in said corporation assessed as aforesaid, not exceeding
fifty cents on every one hundred dollars of the assessed value
thereof, which shall be a lien on all said property, real, personal
and mixed of the taxpayers of said town respectively until paid,
and interest shall be chargeable on such taxes after ninety days
from the time when the same are due and payable, and they
shall be due and payable thirty days from the date of levying
same. The said Commissioners may in their discretion by ordi-
nance, allow a discount not exceeding five per centum for prompt
payment of said taxes.

SEC. 83. And be it further enacted, That as soon after the ex-
piration of the time for hearing appeals from said assessment
as is practicable the Commissioners shall proceed to ascertain
the amount to be levied for the use of said corporation and the