[G. L. c. 60, § 16 it clear that the fees belonged to the city or town and not to the collector. The town may however if it sees fit pay the collector on a fee or commission basis. Demand SECTION 16. The collector shall, before selling the land of a resident, or non-resident, or distraining the goods of any person, or arresting him for his tax, serve on him a statement of the amount thereof with a demand for its payment. If the heirs of a deceased person, co-partners or two or more persons are jointly assessed, service need be made on only one of them. Such demand for the tax upon land may be made upon the person occupying the same on April first of the year in which the tax is assessed. No demand need be made on a mortgagee, unless he has given notice under section thirtyeight, in which case no demand need be made on the owner or occupant. Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him, and failure to receive the same shall not invalidate a tax or any proceeding for the enforcement or collection of the same. The law requires as the foundation for an arrest for nonpayment of taxes or for the distraint of personal property or the sale of real estate, a demand for their payment. Formerly this demand had to be on the taxpayer in person. The Revised Statutes added a provision that it could be made at the place of usual abode, and under this provision it was held that when a non-resident was taxed as such a demand at his last place of abode in the place where the tax was assessed was sufficient.1 The General Statutes added the qualification "if to be found within their precincts." The statute as it thus stood was reenacted in the Public Statutes and again in the codification of the statutes relating to the collection of taxes in 1888. In 1889 however came enactments which provided that demand should be made by causing a statement of the amount of the tax with a demand for its payment to be given to the person assessed, or to be sent to him postpaid through the mail directed to the city or town where he resided on the first day of May in the year in which the tax was assessed. Under this statute it was held 5 St. 1918, c. 257, § 45. 1 King v. Whitcomb, 1 Met. 328 (1840). G. L. c. 60, § 17] that a demand sent by mail to a person assessed addressed to him in the town to which he had removed after the first day of May did not comply with either alternative and was invalid, although actually received by the person assessed. The Revised Laws and the later codifications provide merely that the collector shall “serve" the statement and demand, and "service" is defined in the section on definitions in such a way as to avoid the effect of the aforementioned decision. 3 In 1918 the obligation to make a demand was extended to the case of non-resident owners of real estate as a consequence of a decision that a sale for non-payment of a tax which included a fee for demand on a non-resident was invalid, it being thought that it was often impossible for the collector to know whether the person assessed was a resident or not, and at the same time it was provided that failure of the person assessed to receive the demand should not invalidate the proceedings.5 If a demand for payment of a tax assessed upon two persons jointly is made upon both of them, it may properly be made upon the persons assessed upon different days." A demand made upon a person after his decease, and after his death has appeared on the records of the probate court is invalid. When land has been properly assessed to "the heirs " of a person deceased, if the probate records show who such heirs severally were, it is the duty of the collector to find at least one of such heirs, make a demand upon him and designate him by name in the tax deed if the tax is not paid. If a fee for a demand is added to the tax when no demand was required by law, a sale which includes such fee is invalid." Time of Making Levy SECTION 17. If taxes remain unpaid for fourteen days after demand therefor, the collector shall, within two years after October 2 Hunt v. Holston, 185 Mass. 137 (1904). 3 G. L. c. 60, § 1, supra page 319. 4 Koch v. Austin, 225 Mass. 215 (1916). 5 St. 1918, c. 57. 6 Howard v. Proctor, 7 Gray 128 (1856). [G. L. c. 60, §§ 18-21 inc. first in the year of the assessment, levy the tax, together with all incidental charges and fees, in the manner provided by law. Summons SECTION 18. The collector may, before making a demand for the payment of a tax due from any person, serve a summons on him, stating therein the amount due and that unless the same, with twenty cents more for the summons, is paid within ten days, he will proceed to collect it according to law. 1 The summons was not authorized by general legislation until 1888, although under certain city charters it had previously been the practice to issue summonses under conditions similar to those now established by general law.2 Levy without Demand SECTION 19. If the assessors are of opinion that the credit of a person taxed is doubtful or that he is about to leave the commonwealth, they may, by a special warrant, direct the collector forthwith, without demand or notice, to compel payment by distress or imprisonment, whether the tax is payable immediately or at a future day, by instalments or otherwise. Obligation to Exhibit Certificate of Abatement SECTION 20. If a person claims the benefit of an abatement, he shall exhibit to the collector demanding his taxes the certificate of such abatement authorized by section seventy of chapter fifty-nine; and he shall be liable for all costs and officer's fees incurred before exhibiting such certificate. Effect of Misnomer SECTION 21. If, in the assessors' lists or in their warrant and list committed to the collector, there is an error in the name of a person taxed, the tax assessed to him may be collected of the person intended to be assessed, if he is taxable and can be identified by the assessors. 1 St. 1888, c. 390, § 28. 2 Cheever v. Merritt, 5 Allen 563 (1863). G. L. c. 60, § 22] This statute was particularly intended to facilitate the collection of a tax from a person who ought to have been assessed, where there is no party affected except the one who was required to pay the tax;1 but it has been successfully invoked in a litigation involving the validity of a tax sale,' and there is no doubt that it is applicable to such cases though subject perhaps to a less liberal construction than in direct proceedings to collect a tax. The statute applies to any case of insufficient or incorrect statement of the name; but it must appear that the person from whom it is sought to collect the tax is the person intended and is taxable. The truth of these matters can be proved by parole evidence.5 Partial Payment of Tax SECTION 22. After the delivery of a tax, including assessments for betterments or other purposes but not including a poll tax, to a collector for collection, the owner of the estate or person assessed or a person in behalf of said owner or person may, if the tax or assessments are upon real estate, at any time up to the date when advertisements may be prepared for the sale of the same, and if it is a personal tax, at any time up to the date when a warrant or other process may be issued for the enforcement and collection thereof, tender to the collector not less than twenty-five per cent of the tax, which shall be received, receipted for and applied toward the payment of the tax. The acceptance of any partial payment in accordance with this section shall not invalidate any demand made for a tax, prior to the acceptance of such partial payment; provided that the amount stated in the demand was the amount due at the date when the demand was made. If in any court it shall be determined that the tax is more than the amount so paid, judgment shall be entered 1 Sargent v. Bean, 7 Gray 125 (1856). 2 Westhampton v. Searle, 127 Mass. 502 (1879). 3 Thus the statute has been held applicable when the owner was assessed by his last name only, Tyler v. Hardwick, 6 Met. 470 (1843); when an assessment was to the treasurer of a corporation instead of to the corporation, Trustees of Greene Foundation v. Boston, 12 Cush. 54 (1853); when an assessment was to the owner by name "and Son" and the son had no interest in the property, Westhampton v. Searle, 127 Mass. 302 (1879); when the names of the owners of two adjoining lots were transposed, Hurd v. Melrose, 191 Mass. 576 (1906). ✦ Sargent v. Bean, 7 Gray 125 (1856); Wood v. Torrey, 97 Mass. 321 (1867). Westhampton v. Searle, 127 Mass. 502 (1879). [G. L. c. 60, § 23 for such excess and interest upon the amount thereof to the date of the judgment, and on the amount paid to the date of payment, with costs if otherwise recoverable. The part payment authorized by this section shall not affect a right of tender, lien or other provision of law for the recovery of the amount of such tax, or interest or costs thereon, remaining due, but if the part payment is more than the tax, as finally determined, the excess, without interest, shall be repaid to the person who paid it. Prior to 1899 a collector had no authority, except in certain instances, to receive less than the full amount of a tax, although he might consider it advantageous for all parties that the person assessed pay in instalments or there was a dispute as to the amount only and it was admitted that something was due. Statement of Existing Liens SECTION 23. The collector of taxes for any city, or for any town having more than five thousand inhabitants as determined by the last preceding national or state census, shall, on written application by any person, and within two days thereafter, furnish to any such applicant a written statement of all taxes and other assessments which at the time constitute liens on the parcel of real estate specified in such application and are payable on account of such real estate. Such statement shall be itemized and shall show the amounts then payable on account of all such taxes and assessments so far as such amounts are fixed and ascertained, and if the same are not then ascertainable, it shall so be expressed in the statement. Any town officer or board doing any act towards establishing any such tax, assessment, lien or charge upon any real estate in the town shall transmit a notice of such act to its collector. Such collector shall charge one dollar for each statement so issued, and the money so received shall be paid into the town treasury. This provision is extremely useful to persons about to purchase land, as it gives them an official statement of the existing liens upon it; but not too much reliance should be placed by prospective purchasers or their attorneys upon such statements unless the collector and his clerks are known to be accurate and reliable. The collector is a public officer and if he accidentally omits an existing lien from the statement so that the purchaser |