CHAP. 14. such advertisement, he shall express, not only the present name, but that, by which it was last known. Mode of advertising. Same subject. Conditions on which taxes may be dis four years. SECT. 79. In either case, he shall post the same in some convenient and conspicuous place in the same town, where the lands lie, and also advertise the same in one of the newspapers printed in the county, where the lands lie, or in an adjoining county. SECT. 80. The treasurer shall cause the advertisements aforesaid to be published, three weeks successively, within three months. from the time the collector shall have certified to him the deficiencies, as aforesaid. SECT. 81. Any person may discharge said taxes within four years from the date of the assessment, by paying to the treasurer the charged within taxes, with interest, at the rate of twenty five per cent. per annum, from the date of the assessment, together with costs of advertising, which costs shall be ascertained by adding fifty per cent. to the sums paid the printer, and, if more than one parcel be advertised, by dividing the amount by the number of lots or parcels advertised. SECT. 82. If any taxes on lands shall remain unpaid for the advertise again term of four years from the date of the assessment, the treasurer shall publish notice of the same in the public newspaper of the printer to the state, therein stating the amount of taxes, which have remained due for the space of four years, and the date of the assessment thereof, and that the land will be forfeited to the town, unless payment of said taxes be made within five years from the date of Treasurer to after four years. Conditions on which taxes may be discharged. Lien of the town on such real estate. Land forfeited from the assessment. the assessment. SECT. 83. Any person may discharge said taxes, after notice given as mentioned in the eighty second section, and before the expiration of the five years therein named, by paying, as provided in section eighty one, with the addition of one dollar on each separate lot or parcel, for the notice last mentioned. SECT. 84. All real estate shall be held liable to the town for the payment of all taxes legally assessed thereon, together with the interest and costs. SECT. 85. If any taxes, on any real estate as aforesaid, shall after five years not have been paid to the treasurer of the town, within five years next following the date of the assessment, such real estate shall be wholly forfeited, and the title thereof shall vest in the town, free and quit from all claim by any former owner; and the same shall be held and owned by the town by a title, which is hereby declared to be perfect and indefeasible; and such town may, at an annual lease on certain meeting, by vote, release lands so forfeited, or any part thereof, to the former owner, on his paying to the town all the taxes aforesaid thereon, with interest and costs, or so much thereof, as the town may deem just and reasonable. Towns may re conditions. Treasurer to SECT. 86. It shall be the duty of the treasurer of the town leave certificate aforesaid, to leave with the register of deeds for the county or diswith register of trict, in which such land lies, within thirty days from the time of any forfeiture, a certificate, which shall be substantially as follows: treasurer of the town of deeds. hereby certify, that -, as the property of by the assessors of said town, and the I, was assessed, in the year in the sum of same remains unpaid; and, the term of five years having elapsed since the date of the assessment, the title of the same has vested CHAP. 14. in the town aforesaid, free from all claims of any former owners. Given under my hand at 18-. this day of SECT. 87. In any trial at law, or in equity, involving the valid- How the title of ity of the title of the town to any land forfeited for non payment the town may be proved. of taxes, it shall be sufficient for the town to produce the assess- 1831, 501, § 2. ment, signed by the assessors, and prove that notice of such assess- 3 Fairf. 373. ment was advertised by the treasurer, as provided in sections seventy seven and eighty two of this chapter. assessed. SECT. 88. If any sum of money shall be assessed, which was Remedy for a not granted and voted for a legal object, with other moneys legally party illegally granted and voted to be raised, the assessment shall not thereby be rendered void; nor shall any error, mistake, or omission, by the assessors, collector, or treasurer, render the assessment void; but any person, paying any tax, which was not raised for a legal object, may bring his action against the town, in the district court in the county, in which such town may lie, and shall be entitled to recover the sum he was assessed for such illegal object, with twenty five per cent. interest, and costs; and he may bring his action against the town for any damages, he may have sustained by reason of the mistakes, errors or omissions of the officers aforesaid, and shall be entitled to recover the damages, he may have actually sustained. vertising, if be SECT. 89. If such proceedings, as directed in sections seventy Two years more six and seventy seven, be not had, within the time therein pre- allowed for adscribed, they may be had at any time within two years from the fore omitted. assessment of the tax, and the persons owning the real estate shall, in such case, have five years from the publication of the notice of the assessment, to redeem the same. be ceipt evidence of payment and redemption. 1826, 337, § 8. Of distress on SECT. 90. The treasurer's receipt, or certificate of payment, of Treasurer's rea sufficient sum to redeem any lands, taxed as aforesaid, shall legal evidence of such payment and redemption. SECT. 91. When the owner of improved lands, living in this state, but not in the town where the estate lies, shall be taxed, and non resident shall neglect, for six months after the lists of assessment have been owners of imcommitted to an officer for collection, to pay and discharge the 1821, 116, § 31. same, such officer may distrain such person, by his goods and chattels, and for want thereof, commit him to the common jail for the county, where he may be found. proved lands. SECT. 92. Or such officer, after two months' notice, in writing, Officer may sue given to such person, may sue him for such taxes, in his own name, in an action of debt. after two months' notice in writing. Collector may SECT. 93. Any collector, impeded in collecting taxes, in the 1821, 116, § 31. execution of his office, may require proper persons to assist him, in demand aid. any town, where such aid may be necessary, and any person, who 1821, 116, § 33. shall refuse his aid, when so required, shall pay a fine not exceeding six dollars, at the discretion of the justice, before whom the Penalty for reconviction may be had, on complaint, provided, it shall appear, that such aid was necessary; and on default of payment, the justice may commit the offender to jail, for forty eight hours. at fusing. SECT. 94. Every collector of taxes shall, once in two months Collector to exleast, exhibit to the selectmen, and where there are none, to the hibit his ac count to select CHAP. 14. assessors of his town, a just and true account of all moneys received on the taxes committed to him, and produce the treasurer's receipts for moneys by him paid. men at least once in two months. 1821, 116, § 36. Forfeiture for neglect thereof. 1821, 116, § 37. Proceedings when collector removes from the state, or is about to do so; and when treas urer has issued his warrant of distress. SECT. 95. Any collector of taxes, neglecting to perform the duty required in the preceding section, shall forfeit two and a half per cent. on the sums committed to him to collect, to be recovered by such town. SECT. 96. When a collector, having taxes committed to him to collect, has removed, or, in the judgment of the selectmen, assessors, or treasurer of a town, or committee or treasurer of a parish, is about to remove out of the state, before the time set in his warrants to make payment to such treasurers, respectively, or when the time has elapsed, and the treasurer has issued his warrant of dis1821, 116, § 38. tress, in either case, the selectmen of such town, or assessors of such plantation, or committee of such parish, may call a meeting of such town, plantation or parish, to appoint a committee to settle with such collector, for the money he has received on his tax bills, and demand and receive of him such bills, and discharge him therefrom, and, at said meeting, may elect another constable or collector. Warrant to new collector in such case. SECT. 97. The assessors shall then make out a new warrant, and deliver the same, with said bills, to him, to collect the sums 1821, 116, § 38. due on such bills, and such collector shall have the same power, in the collection thereof, as the original collector. Penalty if the old collector refuse to give up his bills and pay over his collections. 1821, 116, § 39. When collector becomes incapacitated, as sessors to appoint another. pay SECT. 98. If such collector or constable shall refuse to deliver the bills of assessment, and pay all moneys collected by him, and remaining in his hands, when duly demanded of him, he shall a fine of two hundred dollars, to the use of the town, plantation, or parish, as the case may be, and, besides, be liable to pay what shall remain due on said bills of assessment. SECT. 99. Whenever any constable or collector of taxes is, or become insane, or [who] has, or may have, a guardian, or may, may by bodily infirmities, be incapable of doing the duties of his office, 1821, 116, 40. before completing the collection, the assessors may appoint some suitable person, a collector, to perfect such collection, and grant him a warrant for the purpose, and he shall have the same power, as the said disqualified collector or constable; but no person shall be so appointed to complete the collection, unless by his own request Overpayments, stored to such collector. or consent. SECT. 100. Whenever it shall appear, that such insane or disif any, to be re- qualified constable or collector shall have paid to the treasurer, to whom he was accountable, a larger sum than the amount of mon1821, 116, § 40. eys he has collected from the persons named in his list, the assessors, in their warrant to the new constable or collector, by them appointed, shall direct him to pay such overpaid sum to the guardian of such insane, or to the disqualified constable or collector. Right of the assessors to de mand the lists of persons in possession of them, in certain cases. 1821, 116, § 40. State treasurer may issue war rants of distress SECT. 101. Such assessors, in the cases aforesaid, and also in case of the decease of a constable or collector, before perfecting his collection, may demand and receive the lists of assessment from any person having possession of the same, and deliver the same to the newly appointed collector. SECT. 102. The state treasurer shall issue his warrant of distress against any constable or collector, to whom any tax has been tors. committed for collection, but who has been remiss and negligent in CHAP. 14. bis duty, in not paying into the public treasury, from time to time, against delinthe money required, within the time limited by law; and he shall quent collecdirect his warrant, under his hand and seal, to the sheriff of the 1821, 116, § 41. county, in which such negligent officer lives, or to his deputy, to cause said sum, or such sum as is due, to be levied, by distress and sale of such deficient constable or collector's real or personal estate, returning any overplus there may be, and for want of such estate, to commit the body of such delinquent officer to prison, until he shall pay the same; which warrant the sheriff is hereby bound to obey. his execution at if tax be over due. SECT. 103. Whenever the time, fixed by law for collecting any State treasurer state tax, shall have expired, and the same is unpaid, the state shall also issue treasurer shall, at the request of the selectmen of any town, or the request of assessors of any plantation, issue his execution against the collector the selectmen, of such town or plantation. SECT. 104. If any constable or collector, failing as aforesaid, 1821, 116, § 42. Liability of the has no estate, which can be found, on which to make distress, and town to make his person cannot be found within three months from the time, up deficiency of when a warrant of distress shall issue from the state treasurer; or if, being committed to jail, he shall not, within three months, satisfy the same, in such case, the town or plantation, whose collector has so failed, shall, within three months from the expiration of the beforementioned three months, make good to the state treasury the sums due from such deficient constable or collector. its collector. 1821, 116, § 43. made on the 1821, 116, § 43. SECT. 105. The assessors of such town or plantation, having A new assesswritten notice from such treasurer, of the failure of such constable ment to be or collector, shall, forthwith, and without any further warrant, assess town. the said sum so due, upon the inhabitants of such town or plantation, in the manner, in which the sum, so committed was assessed, and commit the same to some other constable or collector for collection. SECT. 106. If such assessors shall neglect so to do, the treasurer Otherwise the of the state shall issue his warrant against such deficient or negligent treasurer to make distress sors. assessors, for the whole sum so due from such deficient constable or upon the assescollector, which shall be executed by the sheriff or his deputy, as 1821, 116, § 43. other warrants issued by such treasurer. lector liable to the suit of the town. 1821, 116, § 43. &c. to settle SECT. 107. Such deficient collector or constable, for whose Delinquent coldefault such town or plantation is answerable as aforesaid, shall, at all times, be answerable, in an action by such inhabitants, for all such sums as were assessed upon them, by means of his neglect and deficiency, and for all consequent damages. SECT. 108. In case of the decease of any collector or constable, If collector die, in any town, plantation, or parish, not having adjusted the accounts his executor, of the assessments committed to him to collect, for either of such with the assescorporations, the executor or administrator of such collector or constable shall, within two months after his acceptance of the trust, and giving bond according to law, settle the same with such assessors, as to such part, as was received by him in his lifetime; with which such executors or administrators shall be chargeable, in the same manner as the deceased would be, if living. sors in two months after acceptance. 1821, 116, § 43. SECT. 109. The assessors shall thereupon appoint, in writing, New collector CHAP. 14. Some person a collector, to perfect such collection, who is hereby to be thereupon empowered and required to execute such powers as were granted to the former collector. appointed in writing by as sessors. 1821, 116, § 43. If executor, &c. tle, he may be Treasurer to is- SECT. 110. If such executor or administrator shall fail of making up and settling the account of what was received by the deceased, as before mentioned, within two months after accepting the trust, as aforesaid, in case he has sufficient assets in his hands, he shall be chargeable with the whole sum committed to the testator or intestate for collection. SECT. 111. If the constable or collector of any town, plantation or parish, to whom any county, town, plantation or parish taxes have been committed for collection, shall neglect to collect and pay the same to the treasurer, named in the warrant of the assessors, by the time therein stated, such treasurer shall issue his warrant, return1821, 116, § 4. able in ninety days, to the sheriff of the same county, or his deputy, who are directed to execute the same, and such warrant shall be in substance as follows: A. B. treasurer of the the sheriff of the county of Whereas C. D. of day of the being a aforesaid, (addition) on the of taxes granted and agreed on by aforesaid, had a list of assessments, duly made by the aforesaid, amounting to the sum of assessors of the committed to him, with a warrant, under their hands, directing and empowering him to collect the several sums in the said assessment mentioned, and pay the same to the treasurer of aforesaid, day of by the but the said C. D. hath been remiss Given under my hand, this day of within in the SECT. 112. On all executions or warrants of distress, that have been, or may hereafter be issued, by the state treasurer, or the treasurer of any county, town, plantation or parish, against any constable or collector, which have been, or may hereafter be, delivered to the sheriff of any county or his deputy, such sheriff or deputy shall make return of his doings unto the treasurer, who issued the same execution or warrant of distress, within a reasonable time after the |