Chap. 158.—An ACT to amend and re-enact the 18th section of an act
entitled an act prescribing the gencral provisions in relation to com-
missioners of the revenue and the assessment of taxes on persons,
proyerty, income, licenses, &c., approved March 16, 1875.

Approved March 20, 1877.

1. Be it enacted by the general assembly, That the thir.
teenth section of an act prescribing general provisions in re-
lation to commissioners of the revenue, and the assessment
of taxes On persons, property, income, licenses, and so forth,
approved March sixteenth, eighteen hundred and seventy-
five. be amended and re-enacted so as to read as follows:

$13. The commissioner for each district in the several
counties of this commonwealth, and the commissioners of
the revenue for each city or town, shall commence, annually,
on the first day of February, or at such time as the auditor
shall designate, and proceed, without delay, to ascertain all
the real estate in his district, city, or town, and the person
to whom the same is chargeable with taxes on that day:
provided however, that land in any city or town under lease
for ninety-nine years, or other term, renewable forever, the
taxes upon which, under the terms of the lease, are to be
paid by the lessce, shall, as well as the improvements thereon,
e assessed to such lessee, or to his assignee, as the case
may be.
2. This act shall be in force from its passage.