son appears to

fied, Collectors

sell so much

land as will dis

charge the

same.

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, he shall in the same manner, publish the sum of the taxes on the several rights, numbers of lots, or divisions; and where the name of the place in which such lands lay, 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 lay, 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 when no perthereupon to discharge the said taxes and all necessary discharge taxes, intervening charges, then the Collector aforesaid shall after being noti proceed to sell at public auction to the highest bidder to proceed to (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 intervening charges, having first given notice of the intended sale thereof, and the time and place when and where the same will be made as aforesaid; and shall have power to adjourn from day to day (if necessary) to compleat the said sale, not to exceed three days (waiting as aforesaid) and shall Empowered to give and execute a deed or deeds to the purchaser or pur- to the 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 of two years from the time of such sale; and the same shall be reconveyed 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 nevertheless, That the purchaser or Proviso. purchasers as aforesaid shall not make any strip or waste on the premises 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 had not purchased the same.

execute a deed

chaser.

If Collectors are hindered in the execution of

may require

aid.

Penalty for refusing aid.

And be it further enacted, That 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 and may 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 hereinbefore provided; and when the Constables or Collectors be anew chosen and sworn, in any town, district, plantation, precinct or parish, before the former Constables or Collectors have perfected their collection of any state or other tax or assessment to them committed to collect, such former Constables or Collectors are hereby fully empowered and required to perfect all such collections, and shall and may exercise the same powers and authority for the collecting and enforcing the payment thereof, as by this act they might have done before other Constables or Collectors were chosen and

sworn.

And be it further enacted, That if any of the Collectors of the state, county, town, district, precinct or parish, their office, they 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 that 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 offence; Provided that it appears to the Justice, that the 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 goal of the county for the space of forty-eight hours.

Proviso.

or tenants of

do not reside

in this case.

And be it further enacted, That where the owner or When owners tenant of any improved lands, liable to pay taxes, shall improved lands not reside, or be an inhabitant of the town, district, plan- where such land tation, precinct, or parish in which such lands lie, and no lies; directions stock, corn or hay, can be found upon the said lands, whereof the Constable or Collector may make distress to satisfy such sum or sums, as from time to time such lands shall be assessed, either to the state, county, town, district, plantation, precinct, or parish, in 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, may and hereby is empowered and required 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 the said 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 goal of the county, there to remain until he pay and satisfy the sum or sums so assessed, with the charges.

are committed

officer shall give

warrant to the

And be it further enacted, That when any officer When persons appointed for collecting any rates or assessments, by to prison, the virtue of any warrant, shall for want of goods or chattels, a copy of the whereof to make distress, take the body of any person, keeper. and commit him to prison, he shall give an attested copy of his warrant unto the keeper of the prison, and thereupon certify under his hand the sum such person is to pay as his proportion to the assessment, with the cost of taking and committing; and that for want of goods or chattels whereon to make distress he has taken his body; and such attested copy, with the certificate thereon under the hand. of the officer, shall be a sufficient warrant to require the prison keeper to receive and keep such person in custody until he shall pay his rate or assessment as aforesaid, and charges of imprisonment, with two shillings for the copy of the warrant.

Provided nevertheless, Any person committed to goal Proviso. for his taxes, shall have the liberty of the goal yard, upon

Plantations that pay taxes,

vested with the towns, relating to the choice of

powers of

Collectors

To be proceeded with, in case of

neglect, in the deficient towns.

same manner as

When persons are taxed for real estate in their possession, and are not owners; duty

his procuring sufficient bonds as is by law directed for other debtors.

And be it further enacted, That all plantations, which shall from time to time be ordered by the General Court to pay any part or proportion of the public taxes, shall be, and they hereby are, fully vested with all the powers that towns in this Commonwealth by law are vested with, so far as relates to the choice of Collectors of taxes; and any person who shall be chosen to the office of a Collector of taxes in any of the aforesaid plantations, and shall refuse to accept of the office, to which he shall have been elected, or neglect to take the oath by law required to be taken by Collectors of taxes in towns, shall be liable to the same penalties, to be recovered by the Clerk of the plantation for the use thereof, in the same way and manner as by this act are provided in the case of Collectors refusing to accept such office when chosen by parishes or precincts.

And be it further enacted, That if any of the plantations aforesaid shall neglect to choose Collectors as aforesaid, Or if the Collectors chosen by any such plantation, and accepting such trust, shall be remiss or neglect their duty, in every such case, such plantation shall be proceeded with in the same manner, as by this act is provided in the case of deficient towns, and such deficient Collectors shall be and hereby are made liable to the same penalties, to be recovered by the same process as by this act is provided in the case of deficient Collectors chosen by towns.

And be it further enacted, That in all cases where any person or persons who may be taxed for any real estate in their possession, may not be owners or proprietors of such of Collectors in estate, it shall be the duty of every Collector on whose

such case.

rate bill the name or names of any such person or persons shall be borne, to demand as soon as may be after such bill shall be regularly committed to him, the full amount of the taxes that may be therein assessed upon such person or persons respectively; and that all cattle, sheep, horses, swine or other stock, and also all the produce of any such estate which then, or within nine months from the time such assessment shall be committed as aforesaid, shall or may be found on the premises belonging to the owner or proprietor of such estate, or to any tenant thereof taxed as 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 as aforesaid.

And be it further enacted, That 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 aforesaid shall be held to make full satisfaction to the owner or proprietor of such stock or produce, and the Collector making distress shall not be chargeable with the same.

persons are

estates in their

are not owners.

Provided always, That if the person or persons assessed Proviso, when as aforesaid shall remain on such estate, or in the town, assessed for district, parish, precinct or plantation, where the same possession, and may lay, for the space of nine months next after the rate bill shall be committed to any such Collector as aforesaid, the said Collector 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 sufficient distress to be found upon the premises within that time, and that such Collector was unable to collect the sum or sums due from the person or persons assessed as aforesaid within the like term; in which case it shall and may be lawful for such Collector or Collectors to proceed to sell so much of said real estate as may be necessary to discharge the said assessment and charges, in the same manner as is hereinafter 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 one year from the time such tax shall be committed to such Collector or Collectors, and not afterwards.

parishes em.

tors, annually.

And be it further enacted, That it shall be in the power Precincts & of any precinct or parish within this Commonwealth, some powered to time in the month of March annually, at the time they choose Collecchoose other precinct or parish officers, to choose one or more person or persons to serve as Collector or Collectors® of all such rates or assessments as shall be granted or agreed upon by such precinct or parish, who shall be duly sworn to the faithful discharge of the trust reposed in him or them; and any person that shall be chosen into the office of a Collector as aforesaid, and shall refuse to accept Penalty for rethereof, or deny or neglect to take the oath by law required, shall forfeit and pay unto the Treasurer of such precinct or parish, for the use of such precinct or parish, the sum of Five pounds, to be sued for and recovered in

fusing to serve.