Board of supervi

sors to fix a rate of assessment

correct the assess··

ment roll and en

dorse it-town

clerk to call on county clerk for roll

valuations-certi

ficate to be sent to

auditor of state

but they shall in no instance, reduce the aggregate valuations of all the towns and districts below the aggregate valuation thereof as made by the assessor. They may make such alterations in the descriptions of lands of non-residents as they may deem necessary, and they shall assess the value of all such lands as have been omitted by the Assessor, and listed by the Clerk, and cause the same to be placed opposite the description of said lands in a column for that purpose.

SEC. 2. They shall, at their annual meeting, fix upon a certain rate on the hundred dollars, to be levied upon the taxable property, both real and personal, in their respective counties for county purposes, which they shall cause to be entered on their record. They shall carefully compare the copy made by the Clerk with the original assessment roll; and when so compared and corrected, they shall cause taxes to be extended on the copy. They shall also cause to be endorsed on the original assessment roll the amount per cent. levied on each hundred dollars of valuation, as taxes thereon, under the hand of their Chairman, attested by the Clerk and the seal of the county; which roll shall remain in the County Clerk's office until the month of March thereafter. The Town Clerk shall call on the County Clerk during the month of March, in each year, for said roll of the previous year, of their [respective towns, which rolls they shall file in their] respective offices for the use of the town.

SEC. 3. They shall cause to be estimated and set down in a separate column for that purpose, in the copied assessment Separate valua roll, opposite the several sums set down as valuations of real tions-aggregate and personal estate, the respective sums in dollars and cents, to be paid as a tax thereon. They shall also cause to be added up and set down, the aggregate valuation of the real and personal estate, in the several towns and districts, as corrected by them, and the County Clerk shall transmit to the State Auditor, by mail, a certificate of such aggregate valuation, showing separately the aggregate valuation of real and personal estate, and the amount of State and County tax.

to collector

SEC. 4. The Board of County Supervisors shall cause the When delivered copied and corrected assessment roll of each town or district in their respective counties, with the taxes extended thereon, to be delivered to the Collector of such town or district, on or before the fifteenth day of November in each year.

Warrant for col

SEC. 5. To each assessment roll so delivered to a Collector, a warrant, under the hand and seal of the Chairman of lection of tax how the Board of Supervisors, attested by the County Clerk, shall made and deliver- be annexed, commanding such Collector to collect from the

ed

several persons named in the assessment roll, the several sums mentioned in the last column of such roll, opposite their respective names. The warrant directed to the Collector of a town shall direct the Collector, out of the moneys to be collected, after deducting the compensation which he may be

legally entitled to, which compensation shall be three per cent. on the hundred dollars of tax, to pay over to the Chairman of the Board of Supervisors the amount of tax collected for the support of highways and bridges, and to the County Treasury, the State and County tax collected by them. The County Treasurer shall pay over to the proper officers, the amount of tax collected by them on delinquent and non-residents estate.

neglect or refusal

SEC. 6. In all cases, the warrant shall authorize the Col- Collector-how to lector, in case any person named in such assessment roll shall proceed in case of neglect or refuse to pay his tax, to levy the same by distress to pay tax and sale of the goods [and] chattels of such person, and it shall require payment thereon specified to be made by such Collector, before the fifteenth day of February next, in gold or silver coin.

to account to

SEC. 7. The Chairman of the Board of Supervisors, and Clerk, as soon as the assessment rolls have been delivered to Chairman of the several Collectors, with such warrant annexed, shall board and clerk transmit, under their hands and seals, to the Treasurer of the treasurer County, an account thereof, stating the names of the several Collectors, the amount they are respectively to collect, the purpose for which the same are to be collected, and the person to whom, and the times when, the same are to be paid, and the County Treasurer on receiving such accounts, shall charge to such Collector the sum to be collected by him.

ARTICLE XX.

OF THE MANNER IN WHICH TAXES ARE TO BE COLLECTED, AND THE
DUTIES OF COLLECTORS.

Mode of collection

in case of refuto pay-dis

tress

SEC. 1. Every Collector, on receiving the tax list and warrant, shall proceed to collect the taxes therein named, and for that purpose, shall call at least once on the person taxed, sal or at his or her place of residence, and demand payment of the taxes charged to him on his property. In case any person shall refuse or neglect to pay the tax imposed on him, the Collector shall levy the same by distress and sale of goods and chattels of the person who ought to pay the same.

SEC. 2. The Collector shall give public notice of the time Notice of sale and place of sale, and of the property to be sold, at least ten days previous to the sale, by advertisement, to be posted up in at least three public places in the town where such sale is

to be made. The sale shall be by public auction.

SEC. 3. If the property distrained shall be sold for more than the amount of taxes, the surplus shall be returned to the person in whose possession such property was when the distress was made.

How disposed of

Tax how collected

SEC. 4. In case any person upon whom any tax shall be On removal &e assessed, under the provisions of this Act, in any town or district, shall have removed out of such town or district, after

collector to retain

such assessment and before payment of such tax, it shall be lawful for the Collector of the town where such tax was assessed, to levy and collect such tax of the goods and chattels of the person assessed, in any town or district in this State to which [the] person may have removed, or in which he may

reside.

SEC. 5. Every Collector shall pay over, within one week after the time mentioned in his warrant for paying the moCollector to pay neys directed to be paid to the town officer of his town, and over to treasurer, to the County Treasurer, the sums required in such warrant compensation to be paid to them respectively, retaining the compensation duplicate receipts to which he may be legally entitled. The town officers to whom any moneys shall be paid, shall deliver to the Collector duplicate receipts therefor, one of which shall be filed by the Collector with the County Treasurer, which shall be to the credit of the Collector, and no other evidence of such payment shall [be required] by the Treasurer.

for moneys paid

over

-to make oath when-to what

SEC. 6. If any of the taxes entered in his tax bill shall Duty of collector remain unpaid, and the Collector shall not be able to collect the same in the time required by his warrant, he shall then deliver to the County Treasurer his tax book, and a list of such taxes due and unpaid, and on making oath before the County Treasurer, or in his absence, before a Justice of the Peace, that the sums named in said list remaining unpaid, and that he has not, upon diligent inquiry, been able to find any goods or chattels belonging to the person liable to pay such taxes, whereon he could levy the same, he shall be credited by the Treasurer the amount thereof, and the Treasurer shall give the Collector a receipt thereof.

Vacancies in of

how filled

SEC. 7. If any person chosen or appointed to the office of Collector of any town or district, shall refuse to serve or shall fice of collector- die or resign, or the office become vacated in any other way, before he shall have entered on or completed the duties of his office, or shall be in any way disabled from completing the same, the Supervisors and Justices of such town or district, or any two of them, shall forthwith appoint a Collector for the remainder of the year, who shall be subject to like penalties, and have the same powers and compensation as the Collector in whose place he was appointed, and the Town Clerk shall forthwith give notice of such appointment to the County Treasurer. But such appointment shall not relieve the former Collector from any liability incurred by him.

of appointment

SEC. 8. If any warrant shall have been issued, as by law Warrant in case provided, prior to any appointment under the last section, the when prior war original warrant, if it can be obtained, shall be delivered to rant can not be ob the Collector so appointed, and shall be considered as giving him the same powers as if originally issued to him. But if such warrant cannot be obtained, a new one shall be made out in the same manner as the original was, and upon every such appointment, the Supervisor of such town may extend the time for collection, not exceeding thirty days, if he shall

tained-how collector to proceed

think it necessary, of which extension, he shall forthwith give notice to the County Treasurer. The collector so appointed, shall keep an account of all collections made by the former Collector, so far as he can ascertain the same, and when any one shall present a receipt for taxes paid to the former Collector, he shall mark against the amount of taxes so paid, to whom paid, and the time when paid.

urer in case of

SEC. 9. If any Collector shall refuse or neglect to pay over the sums required by his warrant, to the proper person, Duties of treasor account for the same as unpaid, the County Treasurer shall, neglect or refusal within twenty days after the time when such payments ought of collector to pay to have been made, issue a warrant under his hand and seal over money directed to the Sheriff of the county, commanding him to levy such sums as shall remain unpaid and unaccounted for by such Collector, of the goods, chattels, lands and tenements of such Collector, and pay the same to the County Treasurer, and to return such warrant within forty days after the date thereof, which warrant the Treasurer shall immediately deliver to the Sheriff of the County.

SEC. 10. The Sheriff to whom such warrant is directed, Sheriff to execute shall immediately cause the same to be executed, and shall warrant make return therof to the Treasurer within the time specified, and shall pay to him the money received in virtue thereof, deducting therefrom as his fees, the same compensation as the Collector would have been entitled to retain. Such part of the moneys, if any, as ought to have been paid by the Collector, to the town officers, shall be paid by the Treasurer to the officers to whom the Collector was directed to pay the same, but if the whole amount of moneys due from the Collector, shall not be collected in such warrant, the County Treasurer shall first retain the amount which ought to have been paid to him, before making any payment to the town officers.

SEC. 11. If the whole sum due from said Collector shall be collected, the Sheriff shall so state in his return; but if Sheriffs return any part only, or if no part of such sum shall be collected, the Sheriff shall state in his return the amount levied, if any, exclusive of his fees, and shall also certify that such Collector has no goods or chattels, lands or tenements in his county, from which the moneys, or the residue thereof, as the case may be, could be levied, and in either case, the Treasurer shall immediately give notice to the Supervisor of the town or district, of the amount due from such Collector, and the Supervisor shall forthwith cause the bond of such Collector Supervisor to to be put in suit, and shall be entitled to recover thereon the cause suit on sum due from such Collector, with costs of suit, and the moneys recovered shall be applied and paid to the Supervisor, in the same manner in which it was the duty of the Collector to have applied and paid the same.

SEC. 12. If any Sheriff shall neglect to return any such warrant, or to pay the money collected thereon, within the

bonds

-County treasurer

time limited for the return of said warrant, or shall make any to institute suit false returns thereon, the County Treasurer shall forthwith proceed to collect the whole sum directed to be levied by such warrant, by a proper suit therefor, and he may proceed in the first instance, by a writ of attachment against the goods and chattels, lands and tenements, rights and credits, of such Sheriff, and the same proceeding may be had thereon in the proper Court, as provided by law in ordinary cases of attachment.

to pay over deem.

alty

SEC. 13. The neglect or refusal of any Collector, Consta ble or other town or county officer, who shall have collected Neglect or refusal or received any sums of money in his capacity as such offed a felony-pencer, to pay over such money or any part thereof, to the person or persons to whom such money shall be due or belonging, or for the purpose for which such money was collected or received, when the same shall be due or demanded by the proper person or authority, shall be deemed a felony, and shall be punished by imprisonment in the County Jail or State Penitentiary, for the term of one year for each and every one thousand dollars so neglected or refused to be paid over, and in the same proportion of time for any less sum. And the person so offending shall be forever thereafter incapable of holding any office in this State.

of settlement

SEC. 14. Upon the settlement of the amount of taxes diCertificate in case rected to be collected by any Collector in any of the towns or districts of this State, the County Treasurer shall give to such Collector a certificate of the settlement, which shall be his discharge in full.

superintendence of roads and bridges-their duties

ARTICLE XXI.

OF ROADS, HIGHWAYS AND BRIDGES.

SEC. 1. The Supervisors in the several towns in this State, Supervisors to shall have the care and superintendence of roads and bridges have the care and therein; and it shall be their duty to give directions for the repairing of the roads and bridges in their respective towns; to regulate the roads already laid out, and to alter each of them as they, or a majority of them, shall deem proper, as hereinafter provided, to cause the roads and the bridges which are or may be erected over streams intersecting roads, to be kept in repair; to divide their respective towns into so many road districts as they shall deem convenient, by wri ting under their hands, to be lodged with the Town Clerk, and by him entered in the town records, such division to be made annually if they shall deem it necessary, and in all cases, to be made at least ten days before the annual town meeting; to assign to each of the said road districts, such of the inhabitants liable to work on highways as they shall think proper, having such regard to proximity of residence as may be, aud to require the Overseers of Highways, from time to.

1