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II. Proceedings in case any town or district neglects to choose a constable or collector; or when a plantation neglects to choose a collector.

lect, the sheriff of

the county may make

the collections.

When any town or district shall neglect to choose a con- Stat. 1785, c. 70, a. 3. stable or collector; or if any plantation shall neglect to In case of such negchoose a collector to gather the rates or taxes, granted by the General Court; in such case the sheriff of the county, or his deputy, are empowered and directed to collect such rates or taxes, having received an assessment made of the proportion of the several persons ratable in such town, district or plantation, together with a warrant under the hands of such assessors as shall be appointed by the sessions, in the county where such deficient town, district, or plantation lies, or under the hands of the assessors of such town, district, or plantation, duly chosen by them respectively.

And the sheriff, or his deputy, upon the receiving such Ibid s. 4. assessment, and warrant for collecting it, shall forthwith How the sheriff must post in some public place of the town, district, or planta

tion assessed, an attested copy of such assessment and warrant, and shall make no distress for any of the sums so assessed, till after thirty days from his posting it up; and any person or persons paying the sum or sums respectively assessed on him or them to the sheriff, before the expiration

proceed.

of the aforesaid thirty days, shall pay at the rate of five per His fees for collecting. centum over and above the sum assessed, to the sheriff for

riff
may proceed to
distress or commit-
ment.

his fees, and no more; but all such as shall neglect to pay In what case the she: the sum or sums assessed beyond the thirty days after posting up the copy of the assessment as aforesaid, shall be proceeded against by the sheriff, by way of distress or commitment to jail, in the manner collectors are by the act of 1785, c. 70, directed and empowered to distrain or to commit

aid.

to jail; and the said sheriff, or his deputy, may require sheriff may requite suitable aid for that purpose; and they shall each one pay His fees for distress or the fees for the sheriff's service and travel, as in other cases commitment. where distress is made, or the person committed.

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Stat. 1805, c, 70, s. 7.

How the collector

III. The power and duty of collectors in relation to unimproved lands of non-residents, and improved lands of proprietors living without the commonwealth.

Where no person appears to discharge the taxes on the unimproved lands of non-resident proprietors, or improved shall proceed, where lands of proprietors living out of the limits of this commonwealth, to the collector, he shall advertise in the public newspapers of the printer to the General Court, for the

taxes are unpaid.

The sum taxed and

the proprietors' names to be adver

tised in a newspaper. time being, three weeks successively, the names of all such proprietors, where they are by him known, with the sum of the taxes assessed on their lands respectively, and also the time and place of sale; and where they are not known, varied where the pro he shall, in the same manner, publish the sum of the taxes

Advertisement to be

prietor's are un

known, or the name

the land lies has been altered.

Advertisements also to be posted in the same and adjoining

towns.

of the place in which on the several rights, numbers of lots, or divisions; and where the name of the place in which such lands lie, may have been altered by any act of this commonwealth, within 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, 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, and in three of the adjoining towns, at least, for the term of three weeks previous to the time appointed for such 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 bidauction by the collec- der, (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 interNotice of such sale. vening charges, having first given notice of the intended sale thereof, and the time and place when and where the Adjournment of the same will be made as 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 pur

Sale of the lands at

for.

sale.

1

Collector empowered

to give a deed to the purchaser.

The proprietor's

chaser 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 right of redemption. of two years from the time of such sale; and the same shall be re-conveyed to him or them, the said proprietor or proprietors, on paying, within two years as aforesaid, the sum such land sold for, with interest at the rate of ten per cent. per annum on said sum, together with all necessary intervening charges*.

Provided however, that the purchaser or purchasers as The purchaser proaforesaid, shall not make any strip or waste on the pre- hibited from commit ting waste. mises, 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 waste. had not purchased the same.

IV. Duty of collectors in certain cases, previous to the advertisement of non-resident proprietors' land for sale for non-payment of taxes.

His liability in case of

Stat. 1794, c. 67, s. 1.

Where a non-resident proprietor constitutes an attorney for the payment of taxes, and

Relative to this subject, we have a statute which provides, that where any non-resident proprietor of any lands in any town, district, or plantation, within this commonwealth, shall have authorized in writing, any person residing and dwelling in any such town, district, or plantation, as his attorney, to pay the taxes imposed upon such the collector shall not

* In an action of assault, battery, and false imprisonment, the defendant justified as a collector of taxes. It appeared that the plaintiff's domicil was in the state of Connecticut; that the farm on which he resided lay partly in that state, and partly in this commonwealth, the line, dividing the two states, running through his farm; and that the tax was assessed on that part of his farm which lies in this commonwealth. For this tax the plaintiff was arrested; which was the trespass complained of. The plaintiff recovered; for this tax was a lien on the land only, and not a personal charge. Rising v. Granger. 1 Mas. Rep. 47.

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such authority is in with the clerk of the

writing and lodged

town, etc. in such case,

proceed to advertise the sale of the land

till notice and request given; nor till two months after such

notice, etc.

The collector's affida

vit of such notice be fore a justice of the

peace, after the two

months and before the sale, is good evi

dence of such notice.

lands, and such written authority shall have been lodged with, or recorded by the clerks of such town, district, or plantation, (which such clerk is required to do, upon application of such attorney, and payment of one shilling, for filing or recording the same ;) no constable or collector of taxes in any such town, district, 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 after such notice.

And in case such collector shall have occasion, after said two months, to advertise such lands for sale, upon neglect of payment of the taxes, his affidavit, made before a justice of the peace, and recorded by the clerk of such town, district, or plantation, (who is required, upon request 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.

V. Of their power and duty in relation to persons taxed for real estate in their possession, but who are not owners thereof.

In all cases where any person or persons, who may be Stat. 1785, c. 70, s. 14. taxed for any real estate in their possession, may not be Duty of collectors to Owners or proprietors of such estate, it shall be the duty of every collector, on whose rate bill the name or names

make a seasonable

demand of the taxes

upon the tenant.

The stock and produce of the estate, that may be found on it

within nine months

of
any such person or persons shall be borne, to demand,
as soon as may be after such bill shall be regularly com-
mitted to him, the full amount of the taxes that may be
therein assessed upon such person or persons respec-
tively; and all cattle, sheep, horses, swine, or other
stock, and also all the produce of any such estate which

from the time of the then, or within nine months from the time such assess

collector, is liable to

ment shall be committed as aforesaid, shall or may be commitment of the found on the premises belonging to the owner or propri- be taken and `sold in discharge of such etor of such estate, or to any tenant thereof taxed as taxes. aforesaid, shall be liable to be taken and disposed of by public auction, in manner as is provided by law in case of distress taken for taxes, in discharge in part or in whole of any sum or sums assessed upon any such person or persons aforesaid.

Ibid. s. 15.

If such stock, etc. be

And if any stock or produce which may be taken and disposed of as aforesaid, shall be the property of the proprietor or owner of the land assessed as aforesaid; in every such case such person or persons assessed as tenant, and not the aforesaid shall be held to make full satisfaction to the the taking.

owner or proprietor of such stock or produce, and the collector making distress shall not be chargeable with the same.

col

owned by the proprie

tor of the land, the

collector, is liable for

Ibid.

If the tenant remains months after the com

bill, the stock, etc. of the owner of the land

But if the person or persons assessed as aforesaid shall remain on such estate, or in the town, district, parish, precinct, or plantation, where the same may lie for the in possession for nine space of nine months next after the rate bill shall be com- mitment of the rate mitted to any such collector, as aforesaid, the said lector shall have no other remedy than against the person or property of the person or persons assessed as aforesaid, unless it shall appear, that there was no suffi- nine months, there cient distress to be found upon the premises within

cannot be taken:

Unless within the

was no sufficient distress on the premises, or the taxes could not be collected within

In such case the real

Manner of sale.

that time, and that such collector was unable to col- that time. lect the sum or sums, due from the person or persons assessed as aforesaid, within the like term ; in which case it shall be lawful for such collector or collectors to pro- estate may be sold. ceed to sell so much of said real estate as may be pecessary to discharge the said assessment and charges, in the same manner as is provided for the sale of lands belonging to non-resident proprietors for the non-payment of taxes; provided such sale shall be made within the term of the sale must be made. one year from the time such tax shall be committed to such collector or collectors, and not afterwards.

Time within which

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