The commissioner shall cause an account to be taken of the number of habitations in such district and of the number of adult persons usually resident in each habitation, and shall then apportion to each habitation an amount to be assessed thereon according to the number of adult persons usually resident therein in proportion to the amount required to be paid by such district, so that each adult inhabitant may be assessed in equal portion as nearly as may be of the total amount to be paid by the district.
No. 3796 s. 50.