(a) The Village may, at any annual meeting or special meeting called for that purpose, as hereinbefore provided, lay a tax upon the ratable estate within the Village, whether of residents or nonresidents, for any of the purposes hereinbefore mentioned, and the trustees shall make out a rate bill accordingly and deliver the same to the Collector, who shall have the same power to collect the tax as the collector of town taxes, and may in like manner sell property to satisfy the same, and for want thereof, commit to jail any person against whom he or she has a delinquent tax.

(b) The grand list of the ratable estate within the Village, as made out by the listers of the Town of Manchester and filed by them in the office of the Clerk of the Town, shall be the grand list of the Village, and the trustees shall cause a copy of the list to be made and filed in the office of the Clerk of the Village within 10 days after the same shall be completed and filed by the listers in the Town Clerk's office. (Added 1943, No. 183, § 16.)