4. That the directors of said corporation, or a majority of them, shall, as soon as
may be, cause all the lots and parcels of the land belonging to each owner within
the limits of the proposed sea wall or embankment, to be carefully and strictly measured,
and a draught or plot to be made showing the quantity held by each owner, and cause
a valuation to be made of the land of each owner separately; and shall thereupon
make an estimate of the sum or sums of money which will be necessary to defray the
expenses of the different services required by this act, and also of building, erecting
and maintaining said sea wall or embankment and other works necessary to keep the
tide from overflowing or encroaching on said land within said wall or embankment to
be protected thereby; and shall assess the same ratably on said land agreeably to
the valuation and quantity each owner may have within the said sea wall or embankment,
or to be protected thereby; and shall state the said assessment in a regular duplicate
containing the names of the owners or possessors, the number of acres and part of
acres held by each, the sums assessed on them severally, and the time or times of
payment, which duplicate shall be delivered to the treasurer of said company.
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