ALBERT C. RITCHIE, GOVERNOR. 87

furnish, upon the requisition of the assessor or assessors for
said corporation, the said assessor or assessors shall then upon
his or their own knowledge, and upon the best information he
or they can obtain, value the property of such person or persons
to the utmost sum he or they believe the same to be worth in
cash; and in his or their return of said valuation, he or they
shall certify the refusal or neglect of the owner or owners,
possessor or claimants of such property, and the said commis-
sioners shall assess such person according to the sum so esti-
mated, and the same shall be considered as the assessment
until altered by the said commissioners, sitting to hear appeals
and to correct errors.

SEC. 20. And be it further enacted. That the taxes to be
levied on the property made liable to be valued and assessed
by this Act, shall be liens on the real estate of the person so
indebted from the day on which the tax list shall be delivered to
the said bailiff or person appointed and authorized to receive
and collect the same; but no sale of real estate shall be made
until after the personal estate of the said taxpayers within the
limits of said town shall have been first taken and sold for the
payment thereof.

SEC. 21. And be it further enacted, That the said commis-
sioners may annually levy upon the assessable property within
said town by a direct tax, not exceeding fifty cents on the one
hundred dollars, such sum as they may deem, necessary for the
purpose of defraying and settling the expenses likely to be
incurred by them on behalf of said corporation; and the said
commissioners may apply and appropriate the funds arriving
from such tax as well as other funds and money belonging to
said corporation, in their discretion, in paying the costs and
expenses of improving streets, and lighting the same; for the
payment of their officers or employees reasonable salaries; and
for such other purposes as in their judgment will benefit and
subserve the public interests of the people of said town.

SEC. 22. And be it further enacted, That the said commis-
sioners shall, as soon after the expiration of the time for hear-
ing appeals as is practicable, proceed to ascertain the amount
necessary to be levied for the use of the said corporation and
the rate of taxation, and shall cause to be made and delivered
to the bailiff a book containing an alphabetical list of the
taxpayers in said town, together with the aggregate assessment