ALBERT C. RITCHIE, GOVERNOR. 229

appropriation was made. Upon the receipt of said Auditor's
statement as above set out, it shall be the duty of the said
Mayor and City Council to call a special meeting for the pur-
pose of considering the same and fixing the tax rate for the
current year, and within two weeks after said tax rate is fixed,
the City Auditor shall calculate the amount of tax due on each
assessment in the tax ledger and place the same in the hands
of the City Tax Collector, together with the warrant to collect
the same.

61. The said Mayor and City Council shall pass ordinances
fixing the tax rate for the current year not later than May
25th in each year.

62. The said collector shall within thirty days after the
receipt of such warrant and list, render to each person named
therein an account of his, her or their tax; and may, unless the
same be paid within thirty days after the delivery of such
account, collect the same by distress and the sale of goods and
chattels of the delinquent, and said collector shall account for
the amount of such assessment with the Mayor and City Coun-
cil and shall make monthly returns and payments in the man-
ner directed by said Council of all taxes collected by him under
the penalty of double the amount thereof, and the said collector
shall, within one year after said warrant and list are placed in
his hands make a complete settlement of all his collections and
of all the taxes levied as aforesaid. And the bond of any
collector who shall not have settled as aforesaid, within one
year from the time of receiving said warrant and list, shall be
put in suit for recovery of what shall be found to be due to the
city. And he shall not be allowed for any insolvent or uncol-
lectable taxes, unless the same shall have been allowed him
within six months after the receipt of said warrant and list.

63. All taxes levied by said Mayor and City Council for
the general purpose of said city, or for the payments of inter-
ests or for the sinking fund provided for the redemption of
the bonds and funded indebtedness of the city, now issued, or
hereinafter to be issued in pursuance of any Act of the Legis-
lature, and all water rents charged by said city for the use of
water from its water works, shall be a lien upon the property
of the party or parties against whom said tax or water rents
may be charged, whether such person be a resident or non-resi-
dent of the city, whether adult or infant, non compos, femme
covert, or otherwise, and if such tax or water rents cannot be