PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1275

encouragement of a new industry they may exempt in whole or
in part the assessment upon any property, machinery or tools
belonging to a Manufacturing corporation, individual or in-
dividuals for such period of time as they may determine not ex-
ceeding ten years:

SEC. 179. And be it further enacted, That the Commission-
ers may, in the month of June, levy annually, general taxes on
the property in said corporation assessed as aforesaid, not ex-
ceeding 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
Ordinance, allow a discount not exceeding five percentum for
prompt payment of said taxes.

SEC. 180. And be it further enacted, That as soon after the
expiration 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
rate of taxation; and shall cause to be made and delivered to
the Treasurer a book containing an alphabetical list of the tax-
payers in said town, together with the aggregate assessment of
each and the amount of taxes due and owing from each tax-
payer under said levy and assessment.

SEC. 181. And be it further enacted, That immediately upon
the receipt by him of the book specified in the preceding Section,
and after said taxes are due and payable, as herein provided,
the Treasurer shall proceed to collect all taxes levied by said
Commissioners; and if any person shall neglect or refuse to
pay said taxes on demand after the same shall have become due
and payable, then the Treasurer shall furnish to such person an
account showing the aggregate of his tax, or if he be absent, de-
liver the same at the place of his last residence, and unless the
same be paid to the Treasurer within thirty days after such ac-
count shall be delivered the Treasurer may seize, levy upon and
sell the property assessed or any other of the goods and chattels,
lands and tenements, of the person or persons so refusing or ne-
glecting to pay, within the limits of said town after giving at
least twenty days' notice of the time and place of sale by writ-
ten or printed handbills set up in two public places in said town