ALBERT C. RITCHIE, GOVERNOR. 801

The Council is authorized and directed to fix the compensa-
tion of such officers of registration, and to pay such compensa-
tion and all other expense incident to the registration herein
provided for.

The Council is further authorized to promulgate, by ordi-
nance, rules and regulations not inconsistent with the provi-
sions of this Act, relating to the registration herein provided.

SEC. 12. Three-fourths of all road taxes assessed and col-
lected under State and county authority, upon property within
the limits of Seat Pleasant shall be paid by the county treas-
urer to the treasurer of Seat Pleasant, and by the corporate
authorities of said Seat Pleasant shall be expended for roads,
bridges and sidewalks within its corporate limits.

SEC. 13. And be it further enacted, That there shall be ap-
pointed by the Mayor and Common Council three assessors,
who shall constitute the Board of Assessors and shall serve three
years, except that the first board so appointed shall have one
member appointed for one year, one member appointed for two
years and one member appointed for three years, and there-
after one assessor shall be appointed every year to serve three
years. Said assessors shall possess the qualifications required
of the Mayor of said town. The said Board of Assessors shall
every year on or before the first day of April make up a list
of all assessable real property, and transmit the same to the
Mayor and Common Council. The said Mayor and Common
Council shall within 60 days thereafter fix the annual rate of
said town, said rate at any time not to exceed twenty-five cents
per One Hundred Dollars of the assessed value based upon the
return of said assessors.

All taxes chargeable against any person or corporation shall
be a first lien, prior to all other liens or incumbrances whatso-
ever, upon all real and personal property of such person or
corporation.

Taxes may be collected by distraint, or by suit at law in
equity, or by sale of real property in the manner hereinafter
prescribed.

Taxes and assessments 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 is authorized to make any collection after the
end of his term.

26