"The collector may issue his warrant to the sheriff." As to the proper form for such warrant, see Cheever v. Merritt, 5 Allen 563. Williamstown v. Willis, 15 Gray 427.

SECT. 19. A collector of taxes cannot maintain an action to recover them in any case except as provided in this section. Crapo v. Stetson, 8 Met. 393.

SECT. 22. "Shall constitute a lien thereon," &c. In the case of a tax assessed to a mortgagor in possession, the lien extends to the whole estate, and a sale for non-payment passes to the purchaser not only the equity of redemption, but also the rights of the mortgagee, except as provided in Gen. St. c. 12, s. 24, 25, 36. Parker v. Baxter, 2 Gray 185.

SECT. 29. “A substantially accurate description." See Farnum v. Buffum, 4 Cush. 260, 265.

"The amount of the tax." If the amount of the tax is not accurately stated, the sale will be void. Alexander v. Pitts, 7 Cush. 503.

SECT. 33. Under the corresponding section of the Revised Statutes it was held that a tax title was not valid unless it appeared by the collector's deed, or otherwise, that the land was so divided that no greater portion thereof was sold than was necessary to satisfy the tax and intervening charges, or that it could not be conveniently divided to that extent. Crowell v. Goodwin, 3 Allen 535. But it seems that the rule is now different under the General Statutes. See same case p. 537.

In certain cases the collector may purchase lands at tax sales for the city or town assessing the tax, and if the purchaser at a tax sale fails to pay, &c., within ten days, such city or town is to be deemed the purchaser, &c., &c. St. 1862, c. 183, s. 1-8.

"After satisfying the taxes and charges." Such charges fixed by St. 1862, c. 183, s. 10. As to the legal fees of collectors prior to this statute, see Converse v. Jennings, 13 Gray 77. SECT. 35. "Which deed shall state," &c. The deed shall contain a "special warranty that the sale has in all particulars

been conducted according to the provisions of law," and if the purchaser's title proves invalid the town shall refund to him the money paid with ten per cent interest. St. 1862, c. 183, s. 6. Prior to this statute a purchaser at a tax sale, whose title proved invalid, had no remedy against the town.

Melrose, 10 Allen 49.

Lynde v.

The deed of a collector "should be construed with some strictness" with regard to the description of the premises sold, and if it fails in that particular, will be void. Hill v. Mowry, 6 Gray 551, 552.

"The cause of sale." If this be not stated in full, the deed will be void, for instance if it be not stated in the deed that the taxes were not paid within fourteen days. Harrington v. Worcester, 6 Allen 576.

"Such deed to be valid shall be recorded," &c. This provision was first made by St. 1848, c. 166, s. 5. It seems that the recording of such a deed was a requisite to its validity independent of statute provision. Tilson v. Thompson, 10 Pick. 359, 363.

It seems that a collector's deed will not convey a good title unless the land has been taxed to the true owner, or to the occupant, or to owners unknown." See Sargent v. Bean, 7 Gray 125.

As to the effect of a tax sale upon the rights of a mortgagee, see Parker v. Baxter, 2 Gray 185.

SECT. 36. Provision for sale, after two years from tax sale, of lands purchased by a city or town at such sale, the proceeds to be deposited for five years in the city or town treasury for the benefit of the owner of the lands. St. 1862, c. 183, s. 7.

"The owner," &c. This includes one who is in possession under a bond for a deed. Rogers v. Rutter, 11 Gray 410.

A writ of entry will lie by the former owner of land against the purchaser at a tax sale, after a tender made according to the provisions of this section. Rand v. Robinson, 11 Cush. 289.

"By paying or tendering to the purchaser or his heirs or assigns." If, while the premises are held by one claiming adversely to him, the purchaser gives a deed of them to a third party, the grantee in such deed will not thereby become entitled to have the payment or tender made to him, but it must still be made to the original purchaser. Faxon v. Wallace, 98 Mass. 44.

"Fourth. Mortgagees of record." An assignee of a mortgage stands on the same footing as the original mortgagee. Faxon v. Wallace, 98 Mass. 44.

SECT. 40. See Andrews v. Worcester County Mut. Fire Ins. Co., 5 Allen 65.

SECT. 52. A selectman and assessor of a town may legally be chosen collector also. Howard v. Proctor, 7 Gray 128.

Recovery of Taxes Collected.

SECT. 56. See Lee v. Templeton, 13 Gray 476.

Additional Provisions.

Act authorizing interest, at a rate not exceeding one per cent a month, to be added to unpaid taxes in certain cases. St. 1862, c. 146.

TITLE IV.

UNDER this title seems to be the most appropriate place for noting the following statutes:

Acts relative to bounties to volunteers. St. 1863, c. 254.St. 1864, c. 48, 65, 84, 130, 143, 211, 232, 292, 313. - St. 1865, c. 151, 180, 274. - St. 1866, c. 84, 139.

Acts to promote enlistments and regulate recruiting. St. 1863, c. 91, 222, 252, 254.-St. 1864, c. 78. - St. 1865, c. 148.

Acts to authorize the formation of a state guard. St. 1863, c. 167.-St. 1866, c. 189, 219.

Act relative to preserving a record of our soldiers and officers. St. 1863, c. 65, 229.

Act concerning the apprehension of deserters and drafted. men. St. 1863, c. 155.

Acts to provide for the instruction and discipline of a military force. St. 1861, c. 219.-St. 1862, c. 221.- St. 1865, c. 154.

Act relative to the coast defences of Massachusetts. St. 1863, c. 118.

CHAPTER XIII.

OF THE MILITIA.

This chapter was wholly repealed and superseded by St. 1864, c. 238. Prior to its repeal it had been amended by St. 1861, c. 49. St. 1861, c. 143. - St. 1862, c. 111.-St. 1862, c. 167, s. 1.- St. 1862, c. 214.-St. 1863, c. 17.-St. 1863, c. 181. St. 1863, c. 193.-St. 1863, c. 243. St. 1864, c. 15.

The militia law of 1864 (St. 1864, c. 238), having been amended by St. 1865, c. 19, and St. 1865, c. 250, was itself repealed and superseded by St. 1866, c. 219.

The present militia law of the state is to be found in St. 1866, c. 219, as amended by St. 1866, c. 226.-St. 1866, c. 259. St. 1867, c. 100.- St. 1867, c. 266.- St. 1867, c. 309. St. 1868, c. 284. - St. 1869, c. 205.- St. 1869, c. 332.

For the "rules and articles for governing the troops of the commonwealth and the militia in actual service," see St. 1864, c. 301.

TITLE V.

OF CERTAIN STATE OFFICERS AND MATTERS OF FINANCE.

OFFICES of all departments of the state government to be open daily, except on Sundays and legal holidays, during such hours as the governor and council may direct. St. 1866, c. 67.

CHAPTER XIV.

OF CERTAIN STATE OFFICERS.

Governor, Lieutenant-Governor, and Councillors.

SECT. 1. Salary of governor raised to $5,000 a year. St. 1864, c. 240.

Resolve establishing office of private secretary of the governor. Resolves 1861, c. 1. His salary fixed at $2,000 per annum by St. 1866, c. 298, s. 4.

SECT. 1, 2. Authorization and ratification of certain acts of the governor and council for the maintenance of the union and the constitution. St. 1861, c. 216.- St. 1861, c. 217. — St. 1861, c. 218. St. 1862, c. 147.-St. 1864, c. 98. —

Secretary.

SECT. 3. Salary for 1864 to be $2,500. St. 1864, c. 300. Same for 1865. St. 1865, c. 247, s. 4. Fixed at $2,500 per annum by St. 1866, c. 298, s. 3.

Further acts relative to returns of fees. St. 1862, c. 109, s. 4. St. 1863, c. 231, s. 4.— St. 1865, c. 157, s. 2.

SECT. 4.

c. 247, s. 5.

Salary of chief clerk raised to $1,800 by St. 1865, Further raised to $2,000 by St. 1866, c. 298, s. 5. Salary of second clerk raised to $1,400 for year 1865 by St. 1865, c. 247, s. 5. See St. 1866, c. 298, s. 5.

Salary of messenger raised to $1,000 by St. 1866, c. 298, s. 4.