T. HOLLIDAY HICKS, ESQ., GOVERNOR.

1860.

Saint Michael's, shall have full power and authority
to levy on the real and personal property in said
town, a sum not exceeding thirty-five cents in every
hundred dollars worth of property, in any one year,
and in the same proportions upon any greater, or
smaller share of property, after a just and fair
assessment and valuation by some suitable and dis-
creet person, acting under oath and by them ap-
pointed, the same to be made and returned annually
between the first and twenty-fifth of May, if they
shall think it necessary.

CHAP. 200.

SEC. 2. And be it enacted, That any person
aggrieved by any valuation of his or her property,
may at any time within two months after the com-
pletion and return thereof, appeal to said commis-
sioners, who in case of any inequality therein, may
make such alterations as may seem to them just
and reasonable.

Appeals.

SEC. 3. And be it enacted, That said commis-
sioners shall make an alphabetical list of every person
chargeable with such assessment, and shall annex the
respective sum to be collected from each person, and
the said commissioners shall thereupon endorse a
warrant in the nature of a fieri facias, directed to
some competent person as collector, commanding
him to make and levy the several sums of money
annexed to said list, with all convenient speed and
enforce the collection thereof, if necessary, by the
seizure and sale of the goods and chattels, or real
property of the person who shall refuse or delay to
make payment of such assessment, and the said
commissioners shall cause the said collector to give
bond in like manner and under the same penalties
as the several constables of the county are required
to do, the bond to be on record in the Circuit court
office, and copy thereof to be evidence.

Assessment,
collector, &c.

SEC. 4. And be it enacted, That all town taxes
on said assessment list, upon any house or parcel
of land within the said town, which is not in tenancy
and occupation of the owner thereof, may be charged
to the tenant, or other occupant, who shall be liable
to like process for the payment thereof, and the
tenant, or other occupant, paying such taxes may
charge the same to the owner of the house, lot or
parcel of land, or deduct the same from the rent
then due, or which shall next become due thereon.

Tenants liable
for taxes.