EMERSON C. HARRINGTON, GOVERNOR. 1381

shall be provided, and all franchises and easements held and
exercised in said town or hereafter granted, shall be taxed for
corporate purposes; provided, however, that lands lying within
the corporate limits of said town, which in the judgment of
said commissioners are used only for agricultural purposes,
shall not be taxed hereunder to a depth greater than 125 feet
from the side line of any of the streets and alleys of said town
to which said lands or any part thereof may be contiguous. The
commissioners may whenever they think the public interest
requires it, appoint three taxpayers, residents of said town and
men of good judgment, to assess said property. Each of said
assessors, before entering upon his duties as such, shall take
and subscribe to an oath before a Justice of the Peace or
Notary Public residing in said town, a copy of which oath
shall be returned to the commissioners, that they will well and
truly, without partiality or prejudice, perform the duties of
assessor, and diligently value and assess at the full cash value
thereof all property subject to taxation in said town. They
shall value and assess the real estate and the improvement
thereon separately, describing such real estate so the same may
be identified, and list all other property. The commissioners
may by ordinance further provide for the manner of conduct-
ing said assessment and for assessors obtaining information;
and power and authority is hereby given to each assessor ap-
pointed as aforesaid, and each of said commissioners, to ad-
minister an oath to all such persons as they may deem neces-
sary and proper to examine for the purpose of obtaining in-
formation to make or complete said assessment. The said
assessors within thirty days of the date of their appointment,
unless the time be extended by the commissioners, shall return
the assessment made by them to the commissioners under their
hand, and the commissioners shall cause at least one week's
notice of the return of the same to be given in one or more
newspapers published in said town, naming a time not to
exceed ten days in which they shall receive and hear objec-
tions. The return of the assessors shall be open to the inspec-
tion of taxpayers, and anyone feeling aggrieved at the action
of the assessors in assessing his property may within the time
limited appear before said commissioners, who may upon
hearing, order or change any assessment appealed from, either
by decreasing or increasing the same. The commissioners at
any time, of their own motion or on petition of any taxpayer,
when they shall deem the assessment of any owner's property
to be wrong, may cause such owner to appear before them at a