ALBERT C. RITCHIE, GOVERNOR. 1447

a lien on any and all property of the person, company or cor-
poration against whom they may be levied, and the taxes for
each year shall be due and payable on the first day of July
next succeeding the levy thereof and will be in arrears and
subject to legal interest from and after said date.

SEC. 11. And be it further enacted, That whenever the
Mayor and Common Council shall levy a tax, they shall cause
to be made an alphabetical list of the persons charged there-
with, and shall cause to be affixed thereto the respective sums
to be collected from such persons, and a warrant to the treas-
urer to collect the same.

SEC. 12. And be it further enacted, That the treas-
urer shall, within ten days after the receipt of such list
and warrant, render to such persons named therein an
account or tax bill showing the amount due by him, if
he be a resident of the town, and if he be a non-resi-
dent, and cannot be conveniently served with said account
or tax bill, a copy of the same shall be left upon the premises
taxed, and shall, unless the same be paid by the first of Janu-
ary succeeding the date of levy, collect the same with all costs,
by distress and sale of the real property of the delinquent at
public auction, after giving at least 30 days public notice of
such sale in some newspaper published or circulated in said
town, the non-presentation of such tax bill shall not affect the
validity of any proceedings to enforce the collection of taxes.

SEC. 13. And be it further enacted, That the Mayor and
Common Council shall deliver to the purchaser at any tax sale,
as heretofore provided for the collection of taxes, a deed of the
real property sold, and said deed shall convey to the purchaser.
of said property sold, and shall be presumptive evidence that
all requirements of the law have been complied with in making
such sale and deed, but the delinquent tax payers shall have
the right to redeem said property at any time within two years
by paying the unpaid taxes and costs and the legal interest and
ten per cent, thereon.

SEC. 14. And be it further enacted, That the Mayor and
Common Council shall not exceed or contract to expend in any
one fiscal year more money than the amount receivable- from
taxes and other sources during that year, provided, that in case
of a surplus being left from a previous year, said surplus may