train or com quents, where or after 2 officer may sue, al estate at aue undivided part, Owner may re. account for Limitation of chattels, and for want of such goods, to commit him to the com- officer may dismon gaol of the county, where he shall be found; or such mit delinofficer may, after giving two months notice in writing to such found; owner, sue him for such taxes in an action of debt; or such officer may after such notice as aforesaid, proceed to sell months notice, such real estate, or so much thereof as may be necessary to or sell such repay said taxes and charges of selling the same, conforming in tion. all respects to the provisions contained in the thirtieth section of this Act. And if the improved real estate taxed as above if real estate mentioned, shall consist of a saw mill, grist mill, mill factory, cannot be di mill privilege, or other real estate which cannot be divided &c. he may sell without prejudice to the whole, and where the whole of the &e." same is not necessary to be sold to satisfy the taxes on the same, the officer, having such taxes to collect, may sell such undivided part of the same as may be sufficient to satisfy such taxes and charges of selling.-And the owner of any such improved real estate, so sold, shall have the same right of deem." redemption, and on the same terms, as the owners of unimproved land sold for taxes are by law entitled. And the Purchaser to purchaser, in case of redemption by the owner, shall be profits, &c. obliged to account with such owner for the rents and profits of such real estate so sold, over and above the improvements made on, and the taxes paid for the same; and shall also be liable to such owner for any strip or waste made on the same: Provided however, That no officer to whom any warrants for the collection of taxes may be committed, shall be authorized authority to to sell any improved or unimproved land as mentioned in sales to 2 years the thirtieth and thirty-first sections of this Act, after the ex-assessors' warpiration of two years from the date of such warrants. SEC. 32. Be it further enacted, That where any non-resi- Where non resdent proprietor of any lands in any town or plantation within duly authoriz this State, shall have authorized in writing, any person resid- attorney in ing and dwelling in any such town or plantation as his attor- lands taxed lie, ney, to pay the taxes imposed upon such lands, and such such attorney written authority shall have been lodged with or recorded by tice before any the Clerk of such town or plantation, which such Clerk is hereby required to do, upon application of such attorney, and payment of twenty-five cents for filing or recording the same; no Constable or Collector of taxes in any such town or plantation, shall proceed to advertise the sale of any lands of any such non-resident proprietors, for non payment of any taxes committed to them to collect, without first notifying and demanding payment of such tax of such attorney, either personally or by written notice and demand left at his dwelling house, nor till after the expiration of two months from and af- What shall be ter such notice. And in case such Collector shall have oc- legal evidence casion, after said two months, to advertise such lands for sale attorney. upon neglect of payment of the taxes, his affidavit made before a Justice of the Peace, and recorded by the Clerk of such town or plantation, (who is hereby required, upon re make such after date of rant. idents have a ed and notified town. &c.where must have no such sale. of notice to such Collectors of quest of such Constable or Collector to record the same,) before any sale be made that such personal or written notice was given, and expressing the time of giving the same, shall be admitted as legal evidence thereof. SEC. 33. Be it further enacted, That if any of the Coltaxes may re- lectors of the State, county, town or parish rates and taxes, quire aid, if resisted. when in the execution of their office, shall be hindered or impeded in collecting the rates and taxes committed to them, it shall be lawful for such Collectors to require some meet perFine for refus son or persons to aid and assist them therein; and that all ing to aid. persons so required, who shall refuse their aid and assistance, shall severally pay a fine to the town or plantation where the offence may arise, not exceeding six dollars at the discretion of the Justice before whom the conviction may be had, by complaint or information in writing, according to the circumstances of the offence: Provided, That it appears to the Justice, that the aid so demanded as aforeImprisonment said, was necessary; and on default of payment of the fine imposed, the Justice may order the offender to be committed to the common gaol of the county for the space of forty eight hours. Proviso. on default of payment of fine. Constable, &c. collect out of &c. and adjacent lands to be collected. SEC. 34. Be it further enacted, That when and so often as having taxes to any Constable or Collector of public taxes, shall have any his own town, list of assessment to him committed, in which list shall be nam&c.may require aid in towns, ed and legally assessed in any sum or sums, any person or persons not inhabitants of the town or plantation to which such where taxes are Constable or Collector belongs; in every such case it shall and may be lawful for any such Constable or Collector to require and command any person or persons within the limits of their respective towns or plantations, to assist such Constable or Collector in the collection of the taxes assessed as aforesaid, on any of the inhabitants of any such adjacent lands; and such Constable or Collector may, and hereby is also fully authorized to require and command any of the inhabitants of the aforesaid lands adjacent, to assist him in collecting any such assessment as aforesaid. Penalty for re in such cases. SEC. 35. Be it further enacted, That if any person or fusing to aid persons, when thereunto required, shall refuse or neglect to Constable, e aid and assist any Constable or Collector requiring such aid, he or they so refusing or neglecting, shall be, and hereby are made liable to, and shall pay the same penalties, to be recovered and disposed of in the same manner, as is provided in case of refusing to assist Constables or Collectors when thereto required, within the limits of their respective Collectors to exhibit to Se. lectmen, &c. onee in two months, ac towns. SEC. 36. Be it further enacted, That the several Collectors of public taxes shall once every two months, at least, exhibit to the Selectmen, and where there are no Selectmen, to the counts of their Assessors of the respective towns or plantations to which they tions, &c. belong, a just and true account of all the monies they have received on the several taxes committed to them, and produce the Treasurer's receipts for all the monies by them respectively paid into the Treasury. neglect. SEC. 37. Be it further enacted, That if any Collector of Forfeiture for public taxes shall neglect to exhibit his accounts in manner aforesaid, he shall forfeit and pay for every neglect, the sum of two and a half per cent. on the sum or sums committed to him to collect, to the use of the town or plantation of which he is or has been a collector, to be recovered by such town or plantation in any court of law proper to try the same. &c. is about to removed, before Dent to treas ish,&c. meeting to see if they ard discharge SEC. 38. Be it further enacted, That where any Consta- when collector ble or Collector in any town, plantation or parish within this of town, parish, State, shall have had any rates or assessments committed to remove, or has him to collect, and has removed, or in the judgment of the Se-time of paylectmen, Assessors or Treasurer of the said town, or the com-urers or after, mittee or Treasurer of the parish, (as the case may be,) is own or pare about to remove out of this State, before the time set in his war- may be called rant or warrants to make payment to the several Treasurers will settle with therein mentioned, or the time of payment be elapsed, and the such collector: Treasurer or Treasurers has thereupon issued his or their warrant or warrants of distress; that in either case it shall and may be lawful for the Selectmen of such town, Assessors of such plantation, or committee of such parish, on their own motion, or at the request of their respective Assessors or Treasurers, to call a town, plantation or parish meeting, in due form of law, setting forth in their warrant the cause of such meeting, and requiring the voters qualified by law at the said meeting, if the said voters shall think it proper, either by themselves or such person or persons as they shall appoint, to settle with the said Constable or Collector, who is under either of the above mentioned, circumstances, and who has or is about to remove as aforesaid, for the money he has received on the rate bill or bills that have been delivered to him, and demand and receive his said bill or bills, and give him a discharge therefor; and at the said meeting may proceed to the and choose choice of another Constable or Collector. And the Assessors tor, to whom shall make out a new warrant under their hands, in due form assessors shall of law, and shall deliver the warrant together with the same to finish the bill or bills, to the person chosen as aforesaid, to collect and levy what shall be remaining due thereon, and the person so chosen is hereby vested with the same authority to levy and collect what shall then remain due on the same bill or bills, as the Constable or the Collector was, to whom they were first committed. another collec. deliver warrant collection, collector, &c. do. refusing to SEC. 39. Be it further enacted, That if any Constable or Forfeiture for Collector so removing or intending to remove himself out of removing or inthis State, shall refuse to deliver the bill or bills of rates or as-tending so to sessments committed to him to collect, and all monies collected deliver bills by him thereon and remaining in his hands, when demanded him and money by the Assessors or Selectmen or the major part of them as committed to collected. Constable, &c. becoming non capable. &c. assessors bstitute to Baish; his power, &c. Proviso. infirm collector Assessors, such aforesaid, to deliver the same, he shall pay a fine of two hun- SEC. 40. Be it further enacted, That when any Constable compos, or in- or Collector of any town, plantation or parish, who is already, before complet. Or may hereafter become non compos mentis, and who hath, ing his collee or may have a guardian duly appointed, or who hath already may appoint been, or may hereafter, by bodily infirmities, be rendered incapable of discharging the duties of his office, in the judgment of the Assessors, before such insane or infirm Constable or Collector hath perfected his collection, the Assessors shall thereupon procure and appoint in writing under their hands some suitable person a collector, to perfect such collection, and grant him a warrant for that purpose; and the person so appointed shall have the same power and authority as were granted to such insane or infirm Constable or Collector: Provided nevertheless, That no person shall be appointed to complete the collection of such infirm Collector unless he shall When inane or request the same: And provided further, That when it shall has overpaid appear to the Assessors, that such insane or infirm Constable overplus shall or Collector shall have paid to the Treasurer or Treasurers, to whom he was accountable, a larger sum or sums of money than the amount of the monies that he has collected from the persons borne on his list of assessment, the Assessors, in their warrant to the Collector by them appointed, shall direct him to pay such sum as shall appear to them to be overpaid, as aforesaid, to the guardian of such insane Constable or Collecfor, or to such infirm Constable or Collector as the case may Assessors may be. And in the cases aforesaid, and in case of the decease ceive from such of any Constable or Collector of taxes before his perfecting tors, or their his collection, the Assessors for the time being shall have executors, &c. power to demand and receive the list or lists of Assessments of and from such infirm Constable or Collector, or from the guardian of such Constable or Collector as shall be non comnew collector. pos mentis, or from the executors or administrators of any deceased Constable or Collector, or of and from any person in whose hands the same may be, and to deliver the same to the Collector newly appointed. be refunded. demand insane collec. guardians or the lists of as sessments, &c. and deliver them to the State treasurer may issue war quent constaples, &c. SEC. 41. Be it further enacted, That if any Constable rant of distress or Collector to whom any tax or assessment shall be commit against delin- ted to collect, shall be remiss and negligent of his duty in not levying and paying unto the Treasurer of this State such sum and sums of money as he shall from time to time have received, and as ought by him to have been paid within the respective times set and limited by the Assessors' warrant pursuant to law, the Treasurer of this State is hereby empowered, af ter the expiration of the time so set, by warrant under his hand and seal directed to the Sheriff or his deputy, to cause such sum and sums of money to be levied by distress and sale of such deficient Constable or Collector's estate real and personal, returning the overplus if any there be; and for want of such estate, to take the body of such Constable or Collector and to imprison him until he shall pay the same, which warrant the Sheriff or his deputy is hereby empowered and required to execute accordingly. State may issue SEC. 42. B further enacted, That whenever the time Treasurer of fixed by law for Vollecting any tax shall have expired, the execution at reTreasurer of this State shall and he is hereby authorized and men,.against empowered, at the request of the Selectmen or Assessors of electors, &e. any town or plantation, to issue his execution against any Col- ed for collecting lector or Collectors of their respective towns or plantation pired. without further order. when time fix any tax has ex or Towns, &c. to found make up defi taken ciency of neg. ligent or delin quent collect treasurer. Assessors, &c. deficient sums habitants, &c. SEC. 43. Be it further enacted, That if any Constable Collector, so failing as aforesaid, have no estate to be whereon to make distress, and his person cannot be within the space of three months from the time a warrant of ors to the State distress shall issue from the Treasurer of this State as aforesaid, or being taken and committed to gaol, shall not within three months satisfy the same, in such case the town or plantation, whose Constable or Collector so fails of his duty, shall within three months from the expiration of the said three months first mentioned, make good to the Treasury the sum or sums due or owing to the same from such deficient Constable or Collector: and the Assessors of such town or plantation, having notice in writing from the Treasurer of the fail- to assess such ure of any Constable or Collector as aforesaid, shall forth- upon the inwith thereupon, without any other or further warrant, assess the sum the said deficient Constable or Collector is deficient, upon the inhabitants and estates of such town or plantation in and commit to manner as the sum so committed to such deficient Constable some other conor Collector was assessed, and commit the same to some other collect. Constable or Collector with warrant to collect ; and in default If not, treasurthereof the Treasurer of this State is directed and empowed to rant of distress issue a warrant of distress, against such deficient Assessors for against such asthe whole sum which may remain due from such deficient Con- amount of defistable or Collector, which shall be executed in the same manner as is prescribed in this Act for serving other warrants of distress, which may be issued by such Treasurer: Provided Proviso-Con always, That such Constable or Collector failing of his duty bie to town, &c. as aforsaid, for whose default the town or plantation is answer- for his default. able, as before expressed, shall, at all times afterwards, be liable to the action or suit of the inhabitants, in their corporate capacity, for all such sum and sums as were assessed upon the same through his defect, and for other damages occurring to them thereby. And in case of the decease of any Constable Executors and or Collector in any town, plantation or parish before his hav- of deceased con stable, &c. to er to issue war sessors for ciency. stable still lia administrators stable or collec |