Treasurer of the Commonwealth to issue warrants.

To require selectmen or assessors to issue warrants to city or town treasurers.

To notify the treasurers of delinquent cities and towns.

SECT. 2. The treasurer of the Commonwealth shall forthwith send his warrant directed to the selectmen or assessors of each city or town taxed as aforesaid, requiring them respectively to assess the sum so charged, according to the provisions of chapter eleven of the Public Statutes, and to add the amount of such tax to the amount of town and county taxes to be assessed by them respectively on each city and town. SECT. 3. The treasurer of the Commonwealth in his warrant shall require the said selectmen or assessors to pay, or to issue severally their warrant or warrants requiring the treasurers of their several cities or towns to pay, to the treasurer of the Commonwealth, on or before the tenth day of December in the year eighteen hundred and eighty-two, the sums set against said cities and towns in the schedule aforesaid; and the selectmen or assessors respectively shall return a certificate of the names of the treasurers of their several cities and towns with the sum which each may be required to collect, to the treasurer of the Commonwealth at some time before the first day of October in the year eighteen hundred and eighty-two.

SECT. 4. If the amount due from any city or town, as provided in this Act, is not paid to the treasurer of the Commonwealth within the time specified, then the said treasurer shall notify the treasurer of such delinquent city or town, who shall pay into the treasury of the Commonwealth, in addition to the tax, such further sum as would be equal to one per centum per month, during such delinquency, from and after the tenth day of December in the year eighteen hundred and eightytwo and if the same remains unpaid after the first day of January in the year eighteen hundred and eighty-three, an information may be filed by the treasurer of the Commonwealth in the Supreme Judicial Court or before any justice thereof against such delinquent city or town; and upon notice to such city or town and a summary hearing thereon a warrant of distress may issue against such city or town, to enforce the payment of said taxes, under such penalties as said court or the justice thereof, before whom the hearing is had, shall order. SECT. 5. This Act shall take effect upon its passage. May 26,