Section 17
SEC. 17. In the year nineteen hundred and two the declarations as to the value of property for purposes of taxation required by the provisions of the preceding section shall be made between the first and fifteenth days of October, and property owners shall be subject to the fine provided for failure to declare the value of their property within the period fixed, if they fail to make their declarations on or before the thirtieth day of October. The secretary shall prepare the list of persons from whom taxes arc due on or before the fifteenth day of November, nineteen hundred and two, and taxes may be paid between the fifteenth day of December, nineteen hundred and two, and the first day of January, nineteen hundred and three, on days fixed as provided by the provisions of said Act Numbered Three hundred and eighty-seven. Unpaid taxes shall become delinquent on the first day of January, nineteen hundred and three.