PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 547

conspicuous places in the town. After all appeals and com-
plaints, if any, have been heard and determined, the Council
by an ordinance, to be passed not later than the first day of
July following the ordering of the assessment or revision, shall
\ adopt such assessment or revised assessment as the assessment
for the ensuing year. The assessment or revised assessment
shall derive all its validity from the ordinance of the
Council adopting the same without regard to any defects or ir-
regularities in the proceedings of the persons originally making
the assessment or revision.

16. All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or incumbrances
whatsoever upon all personal and real property of such person
or corporation. Taxes may be collected by distraint, or by suit
at law or in equity, or by sale of real property, in the manner
hereinafter prescribed, but no distraint or attempt to distrain,
or otherwise to collect from personality, shall be prerequisite to
a valid sale of real property according to the methods provided
in the subsequent provisions of this Charter. Taxes and assess-
ments shall be paid to the Treasurer of the town. The actual
incumbent of the treasury office is authorized to collect all taxes
and assessments due at the time he assumes his office, as well
as those falling due during his term of office; and no Treasurer
shall be authorized to make any collection whatever after the
end of his term. The ordinance levying the taxes shall of itself
constitute the Treasurer's authority for proceeding to collect
the same, and no other warrant or evidence of authority shall
be required. It shall not be necessary to make any demand for
taxes or to render to the parties chargeable therewith any tax
bills; but it shall be the duty of each person chargeable with
taxes to attend at the office of the Treasurer and pay the same
some time between the first day of July and the first day of
November in each year.

17. On or before the first day of July in each year the
Council shall by ordinance levy the general taxes for the fiscal
year next ensuing, which taxes shall not exceed fifty cents
($0.50) on each hundred dollars of assessable property; such
taxes shall be due immediately on the levy thereof; and if the
taxes due from any person or corporation shall not be paid be-
fore the first day of November following, there shall be added on
that day a penalty of one per centum thereof, and a like penalty
of one per centum on the first day of each succeeding month,
until such taxes and penalties shall be paid. On or before