[G. L. c. 60, § 1 Collector," a person receiving a tax list and a warrant to collect the same.

"Publication," as applied to any notice, advertisement or other instrument, the publication of which is required by law, shall mean the act of printing it for three successive weeks in a newspaper published in the town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The last publication shall be made at least one week prior to the date stated for the occurrence of the event to which the publication relates.

"Registry of deeds," the registry of deeds for the county or district where the land taxed lies.

"Service," as applied to any notice, summons, demand or other paper, shall, except as otherwise provided in section sixteen, mean delivering it or a copy to the person for whom it is intended, or leaving it or a copy at his last and usual place of abode or of business, or sending it or a copy by mail postpaid addressed to him at his last and usual place of abode or of business or, if such notice, summons or other paper relates to taxes on land, posting it or a copy conspicuously in some convenient and public place and sending a copy by mail postpaid addressed to the person for whom it is intended at the town where such land lies. Such service shall be sufficient whether made by the then collector of taxes or by any predecessor.

The affidavit of the collector, deputy collector, sheriff, deputy sheriff or constable serving the notice, summons, demand or other paper of the manner of service shall be kept on file in the office of the collector, and shall be prima facie evidence that the same was so served.

The provisions for the assessment of taxes contained in chapter fifty-nine and the provisions for the collection of taxes contained in chapter sixty constitute together the whole system of legislation for local taxes, each chapter being essential to the system. When practicable the provisions of each chapter should be so interpreted as not to clash with the efficient action of the other, to the end that there may be harmony in the working of the whole.1

1 Curtiss v. Sheffield, 213 Mass. 239, 242 (1913).

G. L. c. 60, § 2]

General Duties of Collectors

SECTION 2 (as amended by St. 1921, chap. 124). Every collector of taxes, constable, sheriff or deputy sheriff, receiving a tax list and warrant from the assessors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the town treasurer according to the warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. In towns, not cities, he shall, on or before the fifth day of each month, pay over to the town treasurer all money received by him during the preceding month on account of taxes and interest.

It is the duty of a collector or other officer to whom a tax list and warrant are committed to collect the taxes included in the list and warrant, and the law provides, as will be seen, five different methods for such collection-arrest, distress, suit, sale of land and injunction -besides the right of withholding the amount of taxes from money due to the delinquent from the city or town. While all these remedies might not be available in every case, it is now well settled that they are cumulative and that even the usual and effective means of collecting a tax upon real estate by the sale of the land is not exclusive of the right to resort to personal remedies against the individuals assessed.2

The earliest statutes provided as a general means for the collection of all taxes, whether assessed upon persons by reason of their ownership of land or for other causes, a distress of the goods and upon failure to find sufficient chattels for the levy, an arrest of the person. The power to sell real estate first appeared in 1731 as the only available means for collecting taxes upon the unimproved lands of non-resident proprietors.*

3

1 Boston v. Turner, 201 Mass. 190 (1909).

2 Hayden v. Foster, 13 Pick. 492, 495 (1833); Sherwin v. Boston Five Cents Savings Bank, 137 Mass. 444 (1884); Richardson v. Boston, 148 Mass. 508 (1889); Dunham v. Lowell, 200 Mass. 468 (1909).

3 Colonial Laws of 1672 (Whitmore's ed.) 24; Prov. Laws, 1692-93, c. 27, § 2; c. 28, § 6; c. 41, § 7; 1693–94, c. 20, § 17; 1698, c. 5, § 1; 1699–1700, c. 26, § § 13-15; 1730, c. 1, §§ 12-15; 1756-57, c. 11; St. 1785, c. 50, § 6; c. 70, § § 2, 5, 8, 10, 14; R. S., c. 8, § § 7, 11.

4 Prov. Laws, 1731-2, c. 9; 1745-6, c. 9; St. 1785, c. 70, §7; St. 1794, c. 68; R. S. c. 8, § 19. Rising v. Granger, 1 Mass. 47 (1804).

[G. L. c. 60, § 2 It was later extended to lands the owners of which had removed and to some cases of taxes assessed to persons in possession who were not owners." In 1822 taxes on real estate in Boston were made a lien in all cases and two years later the lien was made general throughout the commonwealth."

6

8

In 1789 collectors were given the right to maintain an action at law to recover a tax when a person duly assessed died or removed from the town, or being an unmarried woman, married, without paying the tax, and in 1859 the collector's right of action was extended to all cases in which the taxes remained unpaid for one year after commitment to him; the period was reduced to three months in 1888.10

The right to have a foreign corporation or non-resident person failing to pay a tax enjoined from carrying on business was first given in 1902;" and the power to withhold money due from the city or town to a delinquent taxpayer in 1878.12

Besides the methods of collection directly provided by statute the charters of some cities permit the establishment of further and additional methods; and an ordinance providing such means is, if reasonable, valid.13

A common law assignment of a person in failing circumstances, in trust for the payment of taxes and debts, creates a situation which justifies the courts upon the general principles of equity jurisprudence in intervening to prevent the failure or maladministration of the trust and in allowing the collector to maintain a bill in equity to compel such a trustee to pay a tax lawfully assessed upon the assignor. The collector of the municipality has also been allowed to intervene in equitable proceedings for the purpose of securing the payment of a tax.15

14

While there appears to be some conflict in the decisions of

5 St. 1785, c. 70, §§ 6, 15.

6 St. 1821, c. 107, §9; St. 1822, c. 108, § 9.

7 St. 1823, c. 133, § 9; R. S. c. 8, § 18. See also Curtiss v. Sheffield, 213

Mass. 239 (1913).

8 St. 1789, c. 4.

9 St. 1859, c. 171.

10 St. 1888, c. 390, § 24.

11 St. 1902, c. 349.

12 St. 1878, c. 266, § 8.

13 Cheever v. Merritt, 5 Allen 563 (1863).

14 Boston v. Turner, 201 Mass. 190 (1909).

15 Waite v. Worcester Brewing Co., 176 Mass. 283 (1900); City National Bank v. Charles Baker Co., 180 Mass. 40 (1901).

G. L. c. 60, §3]

the inferior federal courts as to whether unpaid taxes are debts upon which to base involuntary bankruptcy proceedings, it would seem that under the Massachusetts statutes the collector's relatioǹ to the person assessed is such that he should be allowed to prove taxes in bankruptcy proceedings.16

It goes without saying at the present time that taxes must be collected in money, though for many years taxes imposed for the construction of highways might be "worked out " by the labor of persons assessed." If the collector for his own convenience or that of the taxpayer receives a check in payment of a tax, it is merely a conditional payment, and if the check is not paid the tax can be collected according to law.18

Tax Bill

SECTION 3. The collector shall forthwith, after receiving a tax list and warrant, send notice to each person assessed, resident or nonresident, of the amount of his tax; if mailed, it shall be postpaid and directed to the town where the assessed person resided on April first of the year in which the tax was assessed, and, if he resides in a city, it shall, if possible, be directed to the street and number of his residence. If he is assessed for a poll tax only, the notice shall be sent on or before September second of the year in which the tax is assessed. An omission to send the notice shall not affect the validity either of a tax or of the proceedings for its collection.

This requirement of notice is distinct from the demand which is necessary before the collector takes steps to enforce the payment of a tax,' and should not be confused with the demand. The notice required by this section is what is ordinarily referred to as the tax bill. The statute requiring notice is merely directory and consequently not of importance in litigation arising out of a collector's actions. It is to be observed that the notice, if sent by mail, should be addressed to the town in which the person assessed resided on the first day of April, even if the collector is aware that he has removed and knows his new address.

16 Boston v. Turner, 201 Mass. 190 (1909).

17 R. S. c. 25, § 11.

18 Houghton v. Boston, 159 Mass. 138 (1893). 1 G. L. c. 60, § 16, infra page 328.

[G. L. c. 60, §§ 4-8 inc.

Collection of Poll Taxes

SECTION 4. A board of assessors, from time to time in any, year after their preparation of the whole or any part of the lists of male persons liable to be assessed a poll tax as provided in section four of chapter fifty-one, may and, on written request from the collector of taxes, shall assess the poll taxes of all persons whose names are contained in said lists and deliver to the collector tax lists containing the names and addresses of all persons so assessed, and the number of polls assessed to each with the amount of the respective taxes thereon. The assessors shall also deliver to the collector their warrants in the customary form for the collection forthwith of all taxes contained in said lists; but no such list or warrant shall be issued to any collector until, conformably to law, he has given bond and has otherwise qualified himself for the performance of his duties. Poll taxes so committed to the collector shall be subject to the laws relating to poll taxes committed by warrant under section fifty-three of chapter fifty-nine.

SECTION 5. A collector of taxes receiving from the assessors a list and warrant under the preceding section shall forthwith proceed to collect the poll taxes from the persons entered on such list. All laws relating to the collection of taxes, to the duties and powers of collectors, to money collected as taxes, interest, charges and fees, to the accounting for and turning over of money so collected, and to the crediting thereof to the collector, shall apply to the collection of poll taxes from the persons whose names appear on such lists.

Collector's Books, Records, Accounts and Vouchers SECTION 6. The collector shall make and keep in the book containing the tax list committed to him, against the name of every person assessed for a tax, entries showing the disposition thereof, whether re-assessed, abated or paid, and the date of such disposition.

SECTION 7. He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying the total amount of tax, abatements allowed, all interest charged, the total amount received and the date of receipt, the date and amount of every payment and disbursement made by him, and to whom paid, with such other matters as the town requires.

SECTION 8. All books kept by the collector shall be furnished by, and be the property of, the town, and shall be at all reasonable