towns and plan ing to choose County tax re County treasur warrant to col Inhabitants of SEC. 21. Be it further enacted, That if the inhabitants tations neglect- qualified to vote in town affairs of any town or plantation in assessors, &c.to this State, from which any State or county tax shall hereafter assess State or be required, shall neglect to choose and keep in office, Assesquired, State or sors to assess the same as the law requires, the Treasurer of er may issue the State, or of the county, for the time being, is hereby auleet, &c. direct- thorized and directed to issue his warrant, under his hand and seal, directed to the Sheriff of the county or his deputy, requiring him to levy and collect the sum mentioned therein Mode of exe in manner aforesaid: And the said Sheriff or his deputy shall execute said warrant, observing all the rules and regulations and all the provisions mentioned in the twentieth section of this Act. ed to sheriff. enting such warrant. When estates of delinquent sufficient to required of cases, Treasurer may SEC. 22. Be it further enacted, That if the inhabitants Assessors are in- qualified to vote in town affairs, of any town or plantation in pay State taxes this State, from which any State tax or taxes now remain due then in certain and unassessed, or from which any State or county tax shall be hereafter required, shall choose Assessors who shall neglect to assess the tax required by the warrant issued to them, or to re-assess any tax on the failure of any collector, and to certify the assessment as the law directs, and the estates of such Assessors shall be found insufficient to pay the same tax in the manner already provided; then, and in every such case, issue warrant the Treasurer of the State or of the county, for the time being, ficiency, one is hereby authorized and directed to issue his warrant, under itants of such his hand and seal, directed to the Sheriff of the county, or his towns and plan deputy, requiring him to levy and collect by distress and sale, so much of the sum mentioned therein, as the estates of the Assessors shall be insufficient to pay, of the estates, real or personal, of any inhabitants of the deficient town or plantation; which warrant the said Sheriff or his deputy shall execute; observing all the rules and regulations, and all the provisions mentioned in the twentieth section of this Act. to levy such de tates of inhab tations deficient. Rn'es to be ob served. Towns may ors instead of agree upon their compen sation for col Jecting taxes. If collector refuse, constable to collect taxes. SEC. 23. Be it further enacted, That the qualified voters chose elleet of any town, at the time they choose Constables, may if they constables, and see cause, likewise choose some meet person or persons to be collector or collectors of the rates or taxes that shall be assessed upon such town, and agree upon what sum shall be allowed and paid unto such collector or collectors, for his or their services; but if such collector or collectors so to be chosen, shall refuse to serve, or if no collector shall be chosen, then the Constable or Constables of such town shall collect and gather such rates and taxes; and every collector of taxes or have warrant Constable, shall have a warrant from the Selectmen or Assessors, empowering him to collect such rates or taxes as shall be committed to him to collect, and he shall pay in the same according to the directions in such warrant, and in case any of constable, Constable or Collector of taxes decease before his perfecting &c. before col- the collection of any assessment committed to him to collect appoint and pay into the State Treasury, the Assessors for the time Constable or collector to from selectmen or assessors. Case of decease ction. asses Constable or give bond. being of such town or plantation shall nominate and appoint, at the charge of such town or plantation, some other fit person or persons to perfect the same collection, and enable and empower such person or persons to collect the same, by granting a warrant to him or them for that purpose. And such Assessors are hereby authorized to require of every such Col- collector to lector or Constable a bond in such sum and with such sureties, to the Treasurer of such town, conditioned for the faithful discharge of his duty as collector, before they proceed to deliver to such Collector or Constable a warrant for collecting rates or assessments, and on his neglecting or refusing to procure such bond, he shall be considered as refusing to accept such office. vested with towns in re SEC. 24. Be it further enacted, That all plantations which Plantations shall from time to time be ordered by the Legislature to pay same powers as any part or proportion of the public taxes are fully vested gard to collec with all the powers that towns in this State by law are vested tors, &c. with, so far as relates to the choice of Constables and Collectors of taxes and requiring bonds of the same. SEC. 25. Be it further enacted, That the oath to be administered to the Constable in any town shall be in the form following: Whereas you A. B. are chosen Constable within the town Constable's of C. for one year now following, and until other be chosen oath. and sworn in your place, do swear, that you will carefully intend the preservation of the peace, the discovery and preventing all attempts against the same; that you will duly execute all warrants which shall be sent unto you from lawful authority, and faithfully attend all such directions in the laws and orders of Court as are or shall be committed to your care, that you will faithfully, and with what speed you can, collect and levy all such fines, distresses, rates, assessments and sums of money for which you shall have sufficient warrants, according to law; rendering an account thereof, and paying the same according to the direction in your warrant; and with like faithfulness, speed and diligence, you will serve all writs, executions and distresses in private causes, betwixt party and party, and make return thereof duly in the same Court where they are returnable; and in all these things you shall deal faithfully whilst you shall be in office, without any sinister respects of favor or displeasure. So help you GOD. And the oath to such as may be collectors only, shall be in form following: You A. B. being appointed a collector of taxes within the collector' of , for one year next following, do swear, that you ca will levy and collect, with what speed you can, all such rates and assessments, for which you shall have sufficient warrants according to law, rendering an account thereof, and paying the same, according to the direction in your warrant. So help you GOD. Constable or collector may &c. of persons fuse to pay, taxed, who re and sell distress in four days at auction. notice. SEC. 26. Be it further enacted, That if any person shall distrain goods. refuse to pay the sum or sums which he shall be assessed as his proportion to any rate or tax in the list committed to any Constable or Collector, under the hands of the Assessors of such town or plantation, or the major part of them, upon demand thereof made by such Constable or Collector by virtue of the warrant to him given, it shall and may be lawful to and for such Constable or Collector, and he is hereby authorized and required in such case to distrain the person so refusing by his goods or chattels, and the distress so taken to keep the space of four days at the cost and charge of the owner thereof; and if the owner do not pay the sum or sums of money so assessed on him, within the space of four days, giving 48 hours then the said distress shall be openly sold at public auction, by the said officer for the payment of the said money, notice of such sale being posted up in some public place in the same town or plantation, forty-eight hours next before the sale and Overplus to be expiration of the four days aforesaid; and the overplus arisrestored to own- ing by such sale, if any, over and above the charge of taking and keeping the said distress, to be immediately restored to the former owner with an account in writing, of the sale and charges. And if any person assessed as aforesaid, to the State or other tax, shall refuse or neglect to pay the sum or sums so assessed, by the space of twelve days after demand thereof, and shall neglect to show the Constable or Collector sufficient goods or chattels, whereby the same may be levied, in every such case he may take the body of the person so refusing, and him commit unto the common gaol of the county, there to remain until the same be paid, or he therefrom be discharged by due order of law: Provided nevertheless, That in all cases, where there are, in the opinion of the Assessors, or a major part of them, just grounds to fear that any person or persons, assessed as aforesaid, may abscondbefore the expiration of the said twelve days, in such cases it shall be in the power of the Constable or Collector to demand immediate payment, and on refusal, to commit as aforesaid. er. Collector may arrest body 12 days after de mand, &c. and in certain eases may ar rest before ex piration of 12 days. Where taxes are payable by and any person is about to remove, before SEC. 27. Be it further enacted, That when any State or instalments, other rate or tax shall be made payable at two or more several times or days of payment, and any person, being an inhabwhole is paya- itant of any town or plantation within this State at the time of ble, collector making such rate or tax, and being assessed thereunto, shall mand and levy be about to remove from thence before the time that shall be the whole. may still de prefixed for the payment of the same, it shall and may be lawful for the Constable or Collector of the same town or plantation, to demand and levy the whole sum which such person may be assessed in his list or lists, notwithstanding the time for collecting the second part of such rate or tax may not then have arrived, and in default of payment to distrain for the same or to take such other course for the obtaining thereof, as is here superseded collection of taxes committed to them. in before provided: And when the Constables or Collectors Collectors, &c. be anew chosen and sworn, in any town, plantation or parish, may perfect the before the former Constables or Collectors have perfected their collection of any State or other tax or assessment to them committed to collect, such former Constables or Collectors are hereby fully empowered and required to perfect all such collections, and shall and may exercise the same powers and authority for the collecting and enforcing the payment thereof as by this Act they might have done before other Constables or Collectors were chosen and sworn. remove before taxes, consta persons wher SEC. 28. Be it further enacted, That when any person shall When persons remove from any town or place, where he lived or had his paying their residence at the time of making the list of any State, town, bie, &c. may county, plantation or parish tax or assessment, not having collect of such before paid the respective sum or sums set upon him by such ever found. lists, it shall and may be lawful for the Constable or Collector, to whom any such tax or assessment shall be committed, with a warrant to collect, and he is hereby authorized and empowered to demand the sum or sums assessed upon such person, in what town or place soever, within this State, he may be found; and upon refusal or neglect to pay the same, to distrain the said person, by his goods and chattels as aforesaid, and for want of such distress, to commit the party to the common gaol of the county where he shall be found, there to remain until payment be made. Where persons move, or fe rated, die or re male marry before payment, constables may sue for such SEC. 29. Be it further enacted, That where any person duly rated in any town, parish or plantation, hath died or shall die before the payment of the same rates, and where any person duly rated as aforesaid, hath removed or shall remove out of the town or plantation in which such person lived rates, &c. at the time such rates were or may be assessed, before the payment of such rates; and where any unmarried woman, being duly rated as aforesaid, hath intermarried or shall intermarry before the payment of such rates; in all such cases, it shall and may be lawful for the Constables or Collectors of such town, parish or plantation, to sue for such rates, and they shall have the like remedy for the recovery thereof, as other creditors have for recovering their proper debts. And the Assessors of any town, in assessing any State, county or assess improved town taxes, may and hereby are authorized at their election &c. to tenants. to assess improved lands, houses or tenements to the tenants in within the possession of the same, or to the owners thereof, if living State. within the State. Assessors may lands. houses, or to owners, if improved lands dents, or im SEC. 30. Be it further enacted, That where no person ap- Taxes on unpears to discharge the taxes on the unimproved lands of non- of non resi resident proprietors, or improved lands of proprietors living proved lands of out of the limits of this State, to the Collector thereof, he shall proprietors out advertise in the public newspapers of the printer to the State paid, for the time being, three weeks successively the names of all ed. such proprietors, where they are by him known, with the sum of State, if not to be advertis lishing, &c. If not then paid, collector to sell at auewill pay the taxes and charg tion so much as es. of the taxes assessed on their lands respectively, and also the time and place of sale; and where they are not known he shall, in the same manner, publish the sum of the taxes on the several rights, numbers of lots, or divisions; and where the name of the place in which such lands lie may have been al tered by any Act three years next preceding such advertisement, he shall express not only the present name, but the name by which the same was last known, and in either case Mode of pub- shall post the same in some convenient and conspicuous place in the same town or plantation, as the case may be, where the said lands lie, for the term of three weeks previous to the time appointed for such sale; and also advertise the same in one of the newspapers printed in the county where said lands lie, or in the next adjoining county, if any such there be, for three weeks successively, previous to the time of sale; and if no person shall appear thereupon to discharge the said taxes and all necessary intervening charges, then the Collector aforesaid shall proceed to sell at public auction to the highest | bidder, (after waiting two hours from the time appointed for said sale,) so much only of the said lands as shall be sufficient to discharge said taxes, and the necessary intervening charges, having first given notice of the intended sale thereof, and the time and place when and where the same will be made as May adjourn aforesaid; and shall have power to adjourn from day to day. (if necessary.) to complete the said sale, not to exceed three days, (waiting as aforesaid,) and shall give and execute a deed or deeds, to the purchaser or purchasers, his or their heirs, and assigns, expressing therein the cause of such sale; and saving to the aforesaid proprietor or proprietors, the right of redemption of any lands so sold within any time for the space of two years from the time of such sale; and the same shall be reconveyed to him or them, the said proprietor or proprictors, on paying within two years as aforesaid, the sum such land sold for with interest, at the rate of twenty per cent. per annum on said sum, together with all necessary intervening charges: Provided nevertheless, That the purchaser or purchasers as aforesaid, shall not make any strip or waste on the premises, until the time of redemption shall have expired; and if the said purchaser or purchasers shall make any strip or waste on the premises as aforesaid, he or they shall be liable to pay all damages to the original owner or owners, in as full and ample a manner as if he or they had not purchased the sale. Right of re demption sav ed, and condi tions. Purchasers not to commit waste. Where owners real estate, liv. State, but not same. SEC. 31. Be it further enacted, That where the owners of of improved improved real estate living within this State, but not in the ing within the town in which such real estate lies, shall be taxed to any State, in the towD county or town taxes, and shall neglect for the space of six months after the same have been committed to an officer to collect, to pay and discharge the same, it shall and may be lawful for such officer to distrain such person by his goods or where estate thereon, the |