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to the selectmen, and where there are no selectmen, to the assessors of the respective towns or plantations to which they belong, a just and true account of all the moneys they have received on the several taxes committed to them, and produce the treasurer's receipts for all the moneys by them respectively paid into the treasury.

The same statute further provides, that if any collector sec. 2. of public taxes shall neglect to exhibit his accounts in the manner aforesaid, he shall forfeit and pay, for every nebo glect, the sum of two and a half per cent. on the sum or ac sums committed to him to collect, to the use of the town or plantation of which he is or has been a collector, to be recovered by such town or plantation in any court of law proper to try the same.

XIII. Their liability for neglecting to make a seasonable collection and payment of moneys to the treasurer and receiver general.

The penalty ineurred by a collector who neglects to exhibit his accounts,

When the time for

shall have expired,

• By statute it is enacted, that whenever the time fixed sto

Stat. 1783, c. 66, §. 3. by law for collecting any tax shall have expired, the treasurer of this commonwealth shall, and he is empowered, collecting any tax at the request of the selectmen or assessors of any town the treasurer may or plantation, to issue his execution against any collector or collectors of their respective towns or plantations, without any further order from the general court; any law or resolve to the contrary notwithstanding.

It is also provided by another statute, that if any conos. stable or collector, to whom any tax or assessment shall be committed to collect, shall be remiss and negligent of neglects to make a his duty in not levying and paying unto the treasurer and into the treasury, the receiver general, such sum and sums of money as he shall a warrant of distress from time to time have received, and as ought by him to have been paid within the respective times set and limited by the assessor's warrant, pursuant to law, the treasurer and receiver general is empowered, after the expiration of the time so set, by warrant under his hand and seal, directed to the sheriff or his deputy, to cause

Stat, 1785, c. 46, s. 4.

When the collector neglects to make a seasonable payment

treasurer may issue

such sum and sums of money to be levied by distress Sale of property under such warrant and sale of such deficient constable and collector's estate, Overplas to be re- real and personal, returning the overprus, a stored.

be ; and for want of such estate, to take the body of such For want of property, the collector may be constable or collector, and to imprison him until he shall

pay the same ; which warrant the sheriff or his deputy is empowered and required to execute accordingly.

For further information under this head, the reader is referred to title Assessors, part 1, page 139.

imprisoned.

Stat. 1785, e. 46, s. 6.

XIV. Their liability for neglecting to make a seasonable collection and payment of moneys to the treasurer of any county, town, district, plantation, precinct or parish.

If the constable or collector of any town, district, plantation, precinct or parish, within this commonwealth, to whom any county, town, district, plantation, precinct or parish rates or assessments shall have been committed to collect, shall be remiss in his duty, by neglecting to collect and pay in the same to the treasurer and receiver of such county, town, district, plantation, precinct or parish, by the time fixed in the warrant to him directed, such treasurer or receiver is empowered to issue his warrant, returnable in ninety days, under his hand and seal, directed to the sheriff of the county, or his deputy, (who are respectively directed and empowered to execute the same) to cause such sum or sums of money as such constable or collector hath not paid in, to be levied by distress and sale of his estate, real or personal, returning the overplus, if any there be ; and for want of such estate, to take the body of such constable or collector, and him imprison until he pay the same.

XV. Of a treasurer's execution or warrant of distress against a deficient collector; the sale of lands or goods under it ; when such execution is to be returned ; duty of the sheriff, holding the same, to pay over the moneys thereby collected; the sheriff's liability for neglect in this particular.

Duty of the sheriff to make a seasonable

tion, together with

thereon.

ed to issue alias exe

a seasonable return of

By statute it is enacted, that all executions or warrants

Stat, 1785, c. 46, 8, 7, of distress, that have been or may hereafter be issued by the treasurer and receiver general, or by the treasurer of any county, town, district, plantation, precinct, or parish, against any constable or collector, which hath been or may be hereafter delivered to the sheriff of any county within this commonwealth, or his deputy, such sheriff Duty or deputy shall make return of his doings thereon, unto return of the executhe treasurer who issued the same execution or warrant the money collected of distress, within a reasonable time after the return day in the same mentioned, with the money, if any, that he hath received and collected by virtue thereof; and where Treasurer empowerthe same shall necessarily be returned unsatisfied, or satis- cutions. fied in part only, such treasurer may issue an alias for such sum as may remain due on the return of the first ; and so toties quoties ; which reasonable time, after the What shall be deemed return day, shall be computed at the rate of forty eight the execution. hours for every ten miles distance, from the dwelling house of the sheriff or his deputy, to the place where the warrant may be returnable.

And any sheriff or deputy sheriff, that shall make de. lbid. fault in accounting for, and paying in the moneys he may come have collected and received of any deficient constable or such execution, and collector, by execution or warrant of distress as afore- making a return, or said, or in making return of his doings, within reasona- amount. ble time as aforesaid, shall be liable to pay the whole sum in such execution or warrant of distress mentioned. And In such the treasurer and receiver general of this commonwealth, to insure a warmant et and the treasurer of the counties, towns, districts, plan- sheriff. tations, precincts, and parishes respectively, are authorized and empowered to make out their warrants respec- directed to ebe tively, directed to the coroner of such county, where any sheriff or his deputy is deficient as aforesaid, requiring The them respectively, as aforesaid, to distrain for the same, i upon the estate, real or personal, of such deficient sheriff, or his deputy, as is before directed with respect to the sheriff or his deputy making distress upon the estate of

The sheriff who holds such execution, and

paying the money, liable to pay its

In such case trensirers are empowered

distress against the

Such warrant to be

w

The estate of the sheriffliable to be taken under it,

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lie vendue.

Deed to the purchaser.

Ibid.

deficient constables or collectors ; which warrant the 'coroner of any county respectively is empowered and required to execute.

The same statute has further provided, that when any

execution or warrant of distress, issued by the treasurer of Lands of deficient sheriffs and collectors, the state, or treasurer of any county, town, district, plantarant:of distress, are to tion, parish, or precinct, to the sheriff or his deputy, or to

the coroner,' shall be levied on the lands, tenements, or hereditaments of any deficient constable, collector, sheriff, or deputy ; in every such case, the officer executing such warrant of distress shall make sale thereof at public vendue, to the highest bidder, and execute a good deed or deeds of bargain and sale thereof, to the purchaser,

having first given notice of the time and place of sale, What previous notice of the sale is required. by posting up advertisements, at least fourteen days pre

vious thereto, in two or more public places, in the town
or place where such lands or tenements lie, as also in
two adjacent towns.

And all deeds and conveyances of any such lands or tenements, duly executed as aforesaid, shall be good and effectual in law unto the purchaser, his heirs and assigns for ever, to all intents and purposes, as though executed by the deficient constable, collector, sheriff, or deputy..

And in case the produce of such lands and tenements

shall not satisfy the sum or sums, mentioned in the said deficient collectors or warrant or warrants of distress, together with reasonable

want charges arising thereon, then the treasurer, issuing such

warrant, shall issue an alias execution, or warrant of dis-
tress, for such remaining sum or sums; and the officer
executing the same, for want of estate, shall take the
body of such deficient constable, collector, or deputy
sheriff, and him commit unto the common jail of the
county whereto he belongs, until he shall pay the same.

Provided, however, that when any constable, collector,

or deputy sheriff, shall be committed to jail for default Deficient collectors and deputy sheriffs, in payment of any taxes committed to him to collect, a treasurer's warrant, such constable, collector or deputy sheriff, shall be admitof the jail yard.

Such deed of the offcer declared to be valid.

Ibid.

When the estates of

deputy sheriffs are
insufficient to satisfy
a treasurer's warrant
of distress; in such
case, their bodies are war
liable to imprison-
ment.

Ibid.

when imprisoned on

ted to the liberty of the jail yard, they procuring sufficient bonds in the same manner as by law is prescribed for other debtors.

XVI. Proceedings in case a collector absconds, having in his hands assessments unsettled.

may file a declaration

absconding collector.

udgment of outlaw

against such

In such case a new collector may be chosen.

Power and duty of

If any constable or collector of any town, district, plan- Stat. 1785, c. 46,8. le. tation, parish, or precinct, shall abscond or secrete himself for the space of one month, having assessments in his hands unsettled, the selectmen or assessors of such town, Selectmen or as district, plantation, parish or precinct, are empowered to inspire against an charge such constable therewith, by declaration filed in *the supreme judicial court, and thereupon to proceed to judgment of outlawry against such constable or collector ; Jud and the same town, district, plantation, parish or precinct, Poliest are empowered to choose a new collector to finish the collections which such absconding constable or collector com should have finished and completed ; and the same col- Pow lections may be finished in the same manner as is provid- the new collector, ded for finishing collections where the constable or collector is taken on execution, and refuses to exhibit or shew his assessment ;* the said selectmen, assessors and collector, observing the rules and directions therein expressed.t

If, however, such constable or collector, during the aforesaid process of outlawry, shall surrender himself,

If the old collectorsur. and confess the aforesaid charge, or settle the assess- renders himself, etc. ments, and pay the rates and taxes in his hands as afore- outlawry, cleve stall

be only judgment top said, no further process shall be had against him, except costs. judgment for costs, which he shall be holden to pay.

So also if, after judgment of outlawry rendered against him, such constable or collector shall surrender himself,

Ibid. and settle the same assessments, and pay the rates and What acts of the col. taxes, and all costs of the process last aforesaid ; and if ople

infantion shoul of such judgment, the same settlement, payment, and satisfaction, shall be

during the process of

lector after judgment of outlawry, shall operate a reversal

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