Stat. 1785,c. 70, VI. Of their power and duty, where owners or tenants of improved lands do not reside where such lands lie. Where the owner or tenant of any improved lands, liable to pay taxes, shall not reside, or be an inhabitant of the town, district, plantation, precinct or parish, in which such lands lie, and no stock, corn or hay, can be found upon the said lands, whereof the constable or collector may case the collector may make distress to satisfy such sum or sums, as from time apply for a warrant to Where no stock, etc. can be found on the premises, whereof to make distress; in such a justice of the peace to time such lands shall be assessed, either to the state, of the county where the occupant resides. county, town, district, plantation, precinct, or parish; in Such justice directed to grant a warrant. rant, and to whom directed. such case any justice of the peace in the county where the owner or tenant of any such lands lives, upon application to him made, in writing, by the constable or collector to whom the list, wherein such lands shall be assessed, shall be committed, and upon sight of the same, or an authenticated copy thereof, is empowered and required Purport of such war to grant a warrant unto the constable of the town or place where such occupant dwells or resides, to distrain such owner or occupant, by his goods or chattels, the full sum at which such lands are set in such list or assessment, with the charges occasioned by making such distress; and to satisfy the same by sale thereof, returning the overplus, if any there be, to the owner; and in case no goods or chattels can be found, whereon to distrain, to commit the party to the common jail of the county, there to remain until he pay and satisfy the sum or sums so assessed, with the charges. Distress and sale, or commitment of the party. VII. Of their power and duty in reference to persons who refuse to pay their taxes. If any person shall refuse to pay the sum or sums Stat. 1805, c. 70, s. 2. 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, district, plantation, precinct or parish, or the major part of them, upon demand thereof made by such constable or collec Collector empowered to make distress. tor, by virtue of the warrant to him given, it shall be Such distress to be If the money be not such distress to be sold. Notice of the sale. And if the owner do not pay the sum or sums of money Ibid. so assessed on him within the space of four days, then the said distress shall be openly sold at public auction, by paid within four days 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, district, plantation, precinct or parish, forty eight hours before the sale, and after the expiration of the four days aforesaid ;* and the overplus arising by such sale, if any, over and above the charge of taking the sale to be restored. and keeping such distress, to be immediately restored Collector to give an to the former owner, with an account in writing of the account of the sale in 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 for the space of twelve days after demand thereof, and shall neglect to shew 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 jail of the county, there to remain until the same be paid, or he therefrom be discharged by due order of law. Provided, 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 abscond before the expiration of the said twelve days, in *By stat. 1791, c. 22d. it is provided, that it shall be lawful for any constable or collector to give the forty eight hours notice, of the sale of any distress by him taken, for the non-payment of taxes, within the said four days, and after such notice, to sell such distress, after the expiration of the said four days; any law to the contrary notwithstanding. Time of notice. Overplus arising by writing. Ibid. Persons who refuse to pay or shew goods, etc. to the collector, for the space of twelve days after demand, may be committed to jail. Ibid. Where there is danger of the tax-debtor's absconding, the collector may demand immediate payment. Stat. 1785, c. 70, s. 8. Stat. 787, c. 50. Stat. 1805, c. 70, 8. 5. moves, the collector such cases, it shall be in the power of the constable or collector to demand immediate payment. VIII. Of their power and duty in reference to taxdebtors, who are about to remove from the commonwealth, and whose taxes are made payable at two or more times of payment. When any state, or other rate or tax, shall be made payable at two or more several times, or days of payment, and any person, being an inhabitant or dweller in any town, district or plantation, within this commonwealth, at the time of making such rate or tax, and being assessed thereunto, shall be about to remove from thence before the time that shall be prefixed for payment of the same, it shall be lawful for the constable or collector of the same town, district, 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 provided by the stat. 1785, c. 70. IX. Of their power and duty in case a tax-debtor absconds. When any person, duly taxed in any assessment, shall abscond, not having paid his rates and taxes, and shall conceal his goods and estates; in every such case, the collectors and constables to whom the said rates and taxes are committed to collect, shall have like remedy against his agents, factors or trustees, for the recovery of the same, as, by the laws of this commonwealth, other creditors have for the recovery of their debts. X. Of their power and duty in reference to tax-debtors, who have deceased, removed or intermarried. shall It is provided by statute, that when any person remove from any town or place where he lived, or had his residence, at the time of making the list of any state, town, county, precinct, plantation or parish tax or assess- may, in any place within the state, take ment, not having before paid the respective sum or sums his property or body. set upon him by such 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, to demand the sum or sums assessed upon such person, in what town or place soever, within this commonwealth, he may be found, and upon refusal and neglect to pay the same, to distrain the said person by his goods or chattels ; and for want of such distress, to commit the party to the Such person may be common jail of the county where he shall be found; committed to the jail there to remain until payment be made. of the county where he shall be found. Sec. 6. Of tax debtors who remove, leaving real taxes are due. estate upon which The same statute further provides, that if any owner or proprietor of land or other real estate, shall remove out of the town, district, plantation, precinct or parish, where said land or other real estate lies, after the same is assessed, to some other place within this commonwealth, or out of the limits thereof; and shall neglect or refuse Consequences of neg lect to pay such tax to pay the said assessment by the space of three months, within three months after such removal. from and after the time of such removal; and if the col. lector or collectors, to whom such assessments shall be legally committed, cannot, within the said three months, find any personal estate belonging to such person so removed, sufficient to pay the same; then such collector or collectors shall proceed to sell so much of the said collector may sell the land, or other real estate, as will amount to the assessment aforesaid, together with the charges of such sale, in the same manner as is provided for the sale of lands Manner of sale. belonging to non-resident proprietors for the payment of taxes. Where sufficient personal estate cannot be found, real estate. C. 4. On the removal, de Another statute has provided, that where any person, Stat. 1789, duly rated in any town, district, precinct, parish or plantation, shall die before the payment of the same rates; and where any person, duly rated as aforesaid, shall remove cease, or intermarriage of a tax-debtor, out of the town, district or plantation, in which such the collector may bring a suit. person lived at the time such rates were assessed, before the payment of such rates; and where any unmarried Collectors empower ed to require aid. Penalty for refusing such aid. woman, being duly rated as aforesaid, shall intermarry before payment of such rates; in all such cases, it shall be lawful for the constables or collectors of such town, district, precinct, 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. XI. Their power to command aid, when impeded in the execution of their office; and herein of the liability of such as refuse their aid. If any of the collectors of the state, county, town, disStat. 1805, c. 70, s. 9. trict, precinct or parish rates and taxes, when in the execution of their office, shall be hindered or impeded in collecting the rates and taxes committed to them, it shall be lawful for such collectors to require some meet person or persons to aid and assist them therein; and all persons, so required, who shall refuse their aid and assistance, shall severally pay a fine to the poor of the town, district, or plantation, where the offence may arise, not exceeding forty shillings, at the discretion of the justice, before whom the conviction may be had, by complaint or information in writing, according to the circumstances of the case: Provided that it appears to the justice, that the aid justice that such aid so demanded as aforesaid, was necessary. And on default of payment of the fine imposed, the justice may order the offender to be committed to the common jail the fine, the offender of the county, for the space of forty eight hours. * Mode of recovery. It must appear to the was necessary. On failure of paying to be committed. Stat. 1783, c. 66, s. 1. Collectors to exhibit their accounts to the selectmen or asses sors. XII. Their duty to exhibit accounts of moneys collect ed; glect of such duty. By statute it is enacted, that the several collectors of public taxes shall, once every two months at least, exhibit * See also stat 1782, c. 61, whereby constables and collectors, having any list of assessment upon adjacent inhabitants may command assistance, and the person refusing such assistance incurs a penalty. |