ALBERT C. RITCHIE, GOVERNOR. 175

the party assessed, the property with which he is assessed, and
the amount of the assessment of each piece of property. The
Town Clerk and Treasurer shall thereupon notify the owners
of the properties assessed, in case such owners are known, of
the amounts respectively assessed against them, by placing no-
tices in the United States mail with sufficient postage prepaid,
addressed to them at their last known postoffice address; in
case the owners or any of them are unknown, such notices shall
be left or set up upon the premises assessed, and the placing of
such notice in the mail or the leaving it or setting it up upon
the premises, as the case may be, is hereby declared to be suffi-
cient notice of said assessment. If the owner of any property
assessed shall feel aggrieved by such assessment he may appeal
to the Mayor and Common Council within ten days from the

giving of the notice above provided for. The Mayor and Com-
mon Council is hereby constituted a Board of Appeal and
Equalization of such assessment and may make such deduction
from or addition to such assessment after hearing as to them
may seem reasonable and just.

After all of such appeals shall have been heard the assess-
ment lists as corrected shall be transferred to an assess-
ment book by the Town Clerk and the Treasurer,
which book shall be the basis for levying all taxes in said
town. The Mayor and Common Council may provide by ordi-
nance for certain days within each year at which assessments
may" be corrected by them; on such days they may sit as a
Board of Equalization and Review and may increase, decrease,
or correct any assessment which they may find to be at such
time improper.

Section 19. That the Mayor and Common Council shall
have power to levy on or before the 30th day of June, in each
year, taxes at such rates as they may find necessary to meet
anticipated expenses for the coming fiscal year, not, however,
to exceed 40 cents on the $100 on the assessment for all
general purposes. All taxes for special purposes authorized
under this Act, or under any succeeding Acts shall be levied at
the same time, and all taxes so levied shall be a lien on any
and all property of the person, partnership or corporation
against whom they may be levied. The taxes so levied shall be
due and payable on the first day of August next succeeding the
levy thereof, and shall be in arrears and subject to interest
from and after that date. It shall be the duty of the Town
Clerk and Treasurer within 30 days after the levy has