Separate valua

tions.

Aggregate valu

ations.

Assessment roll,

to collector.

each town in their respective counties for town purposes. They shall carefully compare the copy made by the county clerk with the original assessment roll, and when so compared and corrected they shall cause the taxes to be extended on the copy. They shall also cause to be indorsed on the original assessment roll the amount per cent. levied on each one hundred dollars' worth of valuation as taxes thereon, under the hand of their chairman, attested by the clerk and seal of the county court; which roll shall remain in the county clerk's office until the month of March next thereafter. The town clerks shall call on the county clerk during the month of March in each year, for the original assessment rolls of the previous year of their respective towns; which rolls they shall file in their respective offices for the use of the town.

§ 3. They shall cause to be estimated and set down, in a separate column to be prepared for that purpose in the copied assessment roll, opposite the several sums set down as the valuations of real and personal estate, the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax thereon.

§4. They shall also cause to be added up and set down, the aggregate valuation of the real and personal estate in the several towns and districts, as corrected by them, and the county clerk shall transmit to the auditor of public accounts, by mail, a certificate of such aggregate valuation, showing separately the aggregate valuation of real and personal estate, and the amount of state and county tax.

§ 5. The board of supervisors shall cause the copied and when delivered corrected assessment roll of each town or district in their respective counties, with the taxes extended thereon, to be delivered to the collector of such town or district, on or before the fifteenth day of November in each year. § 6.

Warrant to be

roll.

To each assessment roll so delivered to a collector, attached to said a warrant, under the hand and seal of the chairman of the board of supervisors, attested by the county clerk and seal of the county court, shall be annexed, commanding such collector to collect from the several persons named in the assessment roll the several sums mentioned in the last column of such roll, opposite their respective names. The warrant directed to the collector of a town shall direct the collector, out of the moneys to be collected, after deducting the compensation to which he may legally be entitled, to pay over to the commissioners of highways the amount of tax collected for the support of highways and bridges, and to the supervisor of the town all other moneys which shall have been collected therein, to defray any other town expenses; to the township treasurers the school fund tax, and to the county treasurer the state and county tax collected by them. The county treasurer shall pay over to the prop

Its tenor.

er officers the amount of tax collected by them on the delinquent real estate.

§ 7. In all cases the warrant shall authorize the collec- Authority to distor, in case any person named in such assessment roll shall train, &c. neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person, and it shall require all payment therein specified to be made by such collector on or before the fifteenth day of February next ensuing.

sessment rolls

to treasurer.

§ 8. The chairman of the board of supervisors and Account of as county clerk, as soon as the assessment rolls have been de- to be delivered livered to the several collectors, with such warrants annexed, shall transmit, under their hands and seals of the county court, to the treasurer of the county, an account thereof, stating the names of the several collectors, the amount of money they are respectively to collect, the purposes for which the same are to be collected, and the persons to whom and the time when the same are to be paid; and the county treasurer, on receiving such accounts, shall charge to each collector the sums to be collected by him.

ARTICLE TWENTY-FIRST.

Of the manner in which taxes are to be collected, and the duties of the collector.-Collector-mode of collection.

§ 1. Every collector, upon receiving the tax list and Duty of collector warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, or at his or her place of residence, if in the town or district for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

In case of refusal to pay.

§ 2. In case any person shall refuse or neglect to Distress. pay the tax imposed on him, the collector shall levy the same by distress and sale of the goods and chattels of the person who ought to pay the same.

Notice.

§ 3. The collector shall give public notice of the time Notice of sale. and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisement, to be posted up in at least three public places in the town where such sale is to be made. The sale shall be by public auction.

Surplus.

§ 4. If the property distrained shall be sold for more Surplus. than the amount of the taxes, the surplus shall be returned

to the person in whose possession such property was when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner. Proceedings in § 5. In case any person upon whom any tax shall be ease of removal assessed, under the provisions of this act, in any city or town of this state, shall have removed out of such city or town after such assessment, and before such tax, which now is or hereafter may be assessed, in any district of any city or in any town, upon the estate of such person situated out of the city or town in which he shall reside, and within the county, it shall be lawful, in either of those cases, for the collector of said city or town to levy and collect such tax of the goods and chattels of the person assessed, in any district within said cities, or in any town within the said county to which such such person shall have removed, or in which he shall reside.

Collector, when to pay over.

Surplus, how dis posed of.

ceive tax

tract.

Proviso.

on

§ 6. Every collector shall pay over, within one week after the time mentioned in his warrant for paying the moneys directed to be paid to the town officers of his town and to the county treasurer, the sums required in such warrant to be paid to them respectively, first retaining the compensation to which he may be legally entitled. The town officers to whom any such moneys shall be paid, shall deliver to the collector duplicate receipts therefor, one of which shall be filed by the collector with the county treasurer, for the amount therein stated to have been received, and no other evidence of such payment shall be received by the county treasurer.

§ 7. Whenever any greater amount of taxes shall be assessed in any town than the town charges thereof, and its proportion of the tax and county charges, the surplus shall be paid by the collector to the supervisor of the town, who shall hold the same until wanted by the town to pay any town expenses.

Collector to re- § 8. The collectors shall receive on the part of any lot, part of lot or piece or parcel of land charged with taxes: Provided, the persons paying such tax shall furnish a particular specification of the part, and if the tax on the remainder of such lot or parcel of land shall remain unpaid, the collector shall enter such specification in his return to the county treasurer, to the end that the part on which the tax remains unpaid may be clearly known.

fractional lots.

Part paym'nt on § 9. If any part on which the tax shall be so paid be an undivided share, then the person paying the same shall state to the collector who is the owner of such share, then it may be excepted in case of a sale for the tax on the remainder,

and the collector shall enter the name of such owner on his account of arrears of taxes. § 10. If any of the taxes entered in his tax bill annex- Delinquent list. ed in his warrant shall remain unpaid, and the collector shall not be able to collect the same in the time required by his warrant, he shall then deliver to the county treasurer his tax book, and a list containing a description of such taxes due and unpaid, and shall make oath before the county treasurer, or, in case of his absence, before any justice of the peace, that the sums mentioned in said list remains unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging to or in the possession of the person so charged with or liable to pay such sums whereon he could levy the same, he shall be credited by the county treasurer the amount thereof, and the county treasurer shall give the collector a receipt for the same.

filled.

§ 11. If any person, chosen or appointed to the office of Vacancies, how collector of any town, district or city in this state, shall refuse to serve, or shall die, resign, or remove out of the town, district or city, or the office becomes vacated in any other way, before he shall have entered upon or completed the duties of his office, or shall in any way be disabled from completing the same, the supervisor and justices of such town or district, or any two of them, shall forthwith appoint a collector for the remainder of the year, who shall give the like security, and be subject to the like penalties, and have the same powers and compensation as the collector in whose place he was appointed, and the supervisor or town clerk shall forthwith give notice of such appointment to the county treasurer. But such appointment shall not exonerate the former collector or his sureties from any liability incurred by him or them.

§ 12. If a warrant shall have been issued as by law pro- Warrant, &c. vided, prior to any appointment under the last section, the original warrant, if the same can be obtained, shall be delivered to the collector so appointed, and shall be considered as giving him the same powers as if originally issued to him. But if such warrant cannot be obtained, a new one shall be made out by the clerk of the board of supervisors of the county, and shall be signed by the chairman of the board of supervisors, in the same way and manner as the original was, which shall be directed to the collector so appointed, and upon every such appointment the supervisor of the town or district, if he shall think it necessary, may extend the time limited for the collection of the taxes, for a period not exceeding thirty days; of which extension he shall forthwith give notice to the county treasurer. The collector so appointed shall keep an account of all collections made by the former collector, so far as he can ascertain the same, and when any one shall present a receipt for

over money.

taxes paid to the former collector, he shall mark against the amount of taxes so paid, to whom paid, and the time when paid.

Neglect of Collector to pay over money.

Neglect of col§ 13. If any collector shall refuse or neglect to pay to lector to pay the sever town officers of his town, or to the county treasurer, the sums required by his warrant to be paid to them respectively, or either of them, or to account for the same as unpaid, the county treasurer shall, within twenty days after the time when such payments ought to have been made, issue a warrant, under his hand and seal, directed to the sheriff of the county, commanding him to levy such sums as shall remain unpaid and unaccounted for by such collector, of the goods and chattels, lands and tenements of such collector, and to pay the same to the county treasurer, and. to return such warrant within forty days after the date thereof; which warrant the county treasurer shall immediately deliver to the sheriff of the county. But no such warrant shall be issued by the county treasurer, for the collection of moneys payable to town officers, without proof, by the oath. of such town officers, of the refusal or neglect of the collector to pay the same, or account therefor as above provided.

Sheriff to execute warrant.

When whole or

Duty of Sheriff.

§ 14. The sheriff to whom such warrant is directed shall immediately cause the same to be executed, and shall make return thereof to the county treasurer, within the time specified, and shall pay to him the money received by virtue thereof, deducting from his fees the same compensation that the collector would have been entitled to retain. Such part of the moneys, if any, as ought to have been paid by the collector to the town officers, shall be paid by the county treasurer to the officers to whom the collector was directed to pay the same; but if the whole amount of moneys due from the collector shall not be collected in such warrant, the county treasurer shall first retain the amount which ought to have been paid him, before making any payment to the town officers.

In case the whole or part of money is paid.

§ 15. If the whole sum due from the said collector shall part of money be collected, the sheriff shall so state in his return, but if is paid. part only, or if no part of such sum shall be collected, the sheriff shall note in his return the amount levied, if any, exclusive of his fees, and shall also certify that such collector has no goods or chattels, land or tenements in his county,