ALBERT C. RITCHIE, GOVERNOR.                  535

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 assessor 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 thirty-five cent&
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 author-
ized 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, constitute
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