ALBERT C. RITCHIE, GOVERNOR. 713
Commissioners from the assessment and valuation so as afore-
said made, and such appeal shall be heard by the said Board of
Commissioners at such times as they may specify, by public
notice of the days and dates of such appeals. The Commis-
sioners may also appoint a Collector of Taxes, who shall give
bond for the faithful performance of his duties; and said Col-
lector shall pay over to the Treasurer of said Board of Com-
missioners at the end of each month all money collected during
the month. The Collector of said town shall in each year
allow a discount of five per cent on all taxes levied under this
section, paid on or before August 31st, four per cent on all
taxes paid in September; three per cent on all taxes paid in
October; two per cent on all taxes paid in November; and one
per cent on all taxes paid in December. On the first day of
January in each year taxes shall be deemed to be in arrears,
and interest shall be charged and collected from August the
first of the previous year until paid; and immediately after the
first day of January the Collector of Taxes shall deliver to
each delinquent who has not prior thereto received the same,
an account of his assessment and the taxes and interest due
them, with a notice and warning thereto attached, that unless
payment be made in full within thirty days from the delivery
of said notice the same will be collected by a process of law;
and the Collector may at any time between the first day of
January and the first day of April proceed to seize, levy upon
and sell the property of said delinquents, or so much thereof
as may be necessary to pay said taxes with interest and costs
thereon, and also to pay the taxes levied under Section 160 of
this Article, according to the provisions of the Code of Public
General Laws relating thereto; and on the first day of April
of each year the Collector shall immediately proceed to col-
lect all unpaid tax bills by seizing, levying upon, advertising
and selling said property, or so much thereof as may be neces-
sary to pay said taxes, together with interest, charges and costs
of sale, and for this purpose the said Collector is hereby
clothed with all the power and authority possessed by Col-
lectors of Taxes under the Code of Public General Laws; and
the said Collector shall report and pay over to the Treasurer
of the Board of Commissioners of the said town before the
first day of June in each year all taxes collected by him from
said delinquents.
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