HARRY W. NICE, GOVERNOR. 71

SEC. 13. And be it further enacted, That there shall be
appointed by the Mayor and Common Council three asses-
sors, 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 mem-
ber appointed for two years and one member appointed for
three years, and thereafter one assessor shall be appointed
every year to serve three years. Said assessor shall pos-
sess 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 Com-
mon 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 fifty cents per one
hundred dollars of the assessed value based upon the re-
turn of said assessors.

All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or encumbrances
whatsoever, upon all real and personal property of such
persons or corporation.

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

The ordinance levying the taxes shall, of itself, consti-
tute the Treasurer's authority for proceeding to collect the
same, and no other warrant or evidence of authority is
required.

It shall not be necessary to make any demand for taxes
or to render to the parties chargeable therewith any tax
bills; but it shall be the duty of each person chargeable
with taxes to attend to the office of the Treasurer and pay
the same between the first day of July and the first day of
October in each year.

All taxes are due and payable on the first day of July
in each and every year and if not paid on or before the first
day of October next following shall bear interest at the
rate of one per centum per month until paid and if not
paid on or before the first day of January next following,
the Treasurer shall make up a list of the unpaid taxes,
and shall advertise the same in some newspaper published