The Village may, at any annual or special meeting called in whole or in part for that purpose, lay a tax on the grand list of the Town of Rockingham, and the Board of Trustees shall make out a rate bill of all taxes voted by the Bellows Falls Village corporation, in making the list of the Town, to designate in the grand list such of the rateable estate of the Town as shall be within the limits of the Village.
24 Appendix V.S.A. § 207-15