22.  Assessors  to  give  notice,  to  bring  in  list*
of  poUs  and  property.
23.  may  verify  lists  by  oath  of  party.
24.  to  make  a  fair  cash  valuation.
25.  to  receive  lists  as  true,  unless,  &c.
26.  Penalty  for  agreement  to  assessment  on
limited  amount,  &c.,  with  view  to  resi-
dence.
27.  Assessors  shall  make  an  estimate  when
lists  are  not  brought  in.
28.  Estimate  conclusive,  unless,  &c.
29.  State,  county  and  town  taxes  ia  one  as-
sessment.
30.  County  and  city  taxes  in  Boston-.  Chel-
sea, &c.,  exempt.
31.  Proportions  to  be  assessed  on  polls,,  and
property.
32.  Assessors  may  add  five  per  cent,  for  con-
venience of  apportionment.
33.  to  deposit  copy  of  valuation  in  oflBce.
34.  'WTiat  shall  be  contained  in  valuation  :  es-
tates of  inhabitants ;  estates  of  non-resi-
dents.
35.  Form  of  tax  list  for  collectors.
30.  Valuation  list  to  be  sworn  to  by  assessors.
37.  Penalty  on  assessor  omitting  to  take  oath,
&c.
38.  Assessors  to  commit  lists  to  collectors,  &c.
39.  Contents  and  form  of  warrant.
40.  If  warrant  is  lost,  &c.,  new  one  may  issue.
41.  Discounts  may  be  allowed.
42.  rates  of,  to  be  posted  up.
43.  Abatements.
44.  Costs  before  abatement,  &c.
74


ASSESSMENT   OF   TAXES.
[Chap.  11.
Sectiox

45.  If  assessors  refuse  to  abate  taxes,  &c.
4().  No  abatement  allowed  unless,  &c.
47.  To  be  apijlied  lor  within  six  months.
48.  If  tax  is  paid,  amount  of  abatement  to  be
paid  out  of  town  treasury.
49.  Party  entitled  to  certificate  of  his  abate-
ment.
flO.  Assessors  to  assess  persons  applying  seven
days  bo.oi'vj  an  election.
Section

51.  Assessors  to  be  responsible  only  for  fidel-
ity, &c.
52.  Pay  of  assessors.
REASSESSMENT  OF  TAXES.
53.  Taxes,  invalid,  &c.,  except  poll  taxes,  may
be  reassessed.
ILLEGAL   ASSESSMENTS.
