INDEX.

ABATEMENT OF TAXES.

assessors may allow reasonable abatement, 49.

costs before abatements to be paid by person applying for, 49.

if assessors refuse to abate, party may apply to county commission-

ers, 49.

complaint to commissioners the only remedy for person liable to
be taxed who is overrated, 49.

otherwise if not a resident, 49.

decision of commissioners final, 50.

abatement not allowed unless a list has been brought in, &c.,

to be applied for in six months, 50.

if tax has been paid, to be allowed out of the town treasury, 50.

party entitled to certificate of his abatement, 50.

parishes may allow abatement, 167.

assessors may abate school taxes, 223.

ASSESSMENT OF TAXES.

persons subject to poll tax, 30, 31.

property subject to taxation, 32.

poll and estate exempted from taxation, 32, 33, 34.

poll tax where assessed, 35.

poll tax of minors where assessed, 36.

poll tax of persons under guardianship, 36.

real estate where and to whom taxed, 39.

personal estate where and to whom taxed, 37.

50.

personal estate taxable in places where owner is not an inhabitant,
36, 37, 38.

income how taxed, 357.

assessors to give notice to bring in lists of polls and property, 41.
may verify lists by the oath of the party, 41.

shall make a valuation, 41, 42.

shall receive lists as true valuation, unless &c. 42.

shall make an estimate when lists are not brought in, 42.
Cashiers of banks and clerks of other corporations to make returns
of shareholders, 47, 48, 358.

penalty for neglect, 48.

directors of corporations to make returns in certain cases, 48.

estimate conclusive, unless, &c. 42.

state, county, and town taxes may be included in one assessment, 42.
county taxes how assessed, 42, 43.

one sixth to be assessed on polls, provided &c, 43.

assessors may add 5 per cent. for convenience of apportionment, 44.
to deposit copy of the valuation in their office, 44.

contents of the valuation, 44, 45.

form of tax list, 45

assessors to commit lists to collectors with warrant, 45.

contents of warrant, no seal necessary, 46.

if there is no collector, warrant to be given to sheriff or his deputy,
46.

ASSESSMENT OF TAXES, (Continued.)

two assessors may proceed in certain cases, 46.
when warrant is lost a new one may issue, 46.
tax made without list and valuation, void, 47.
accidental omission does not make void the tax, 47.
tax void if made from valuation of preceding year, 47.
re-assessment when legal, 47.

separate real estates of the same owner, to be separately assessed, 47.
assessment of parish taxes, See Parishes.

of school taxes, See School Districts.

of state taxes, 42, 43.

highway deficiencies of the preceding year how disposed of, 291.
assessors to post up notices of discount on taxes allowed by towns, 49.
cannot omit to tax persons against their consent, 89.

ASSESSORS, how chosen and qualified, 26.

form of oath, 26.

penalty for neglect to take oath, 27.

to obey warrant from state treasurer, 42.
responsible only for want of integrity and fidelity, 27.
compensation of, 27, 28.

commissioners may appoint in certain cases, 24, 43.

powers and duties of in the assessment of taxes, See Assessment of
Taxes.

in the assessment of school taxes, See School Districts.
power of as to books furnished by school committees, 209, 210

may oppose the discharge of persons committed for non payment of
taxes, 65.

to receive notice of their application for discharge, 66.

may order the collector to compel payment of taxes, &c. 65.

may remove collectors in certain cases, 75, 76.

if collector die, may appoint a new one, 75.

to examine lists of enginemen and certify to town treasurer, 130.

to assign limits to highway surveyors, 287.

powers of as to highway taxes not paid within the limited time, 284.
assistant assessors how chosen and qualified, 26.

duties of assistant assessors, 26.

duties of assessors under the militia laws, 28, 29, 30.

duties of as to elections, see elections.

forms for assessors, 320-329.

AUCTIONEERS, to be licensed for a year only by selectmen, 51.

to pay selectmen for license, 52.

license of, to be recorded by selectmen, 52.

may be licensed by commissioners, for a year only, if selectmen
unreasonably refuse, 52.

to give bond to state treasurer; condition of bond, 52.

bond to be approved and sent to treasurer, by persons who license, 52.
may sell in any town within their county, 52.

penalty on, for receiving goods from servants and minors, 53.

for selling their own goods by night, 53.

to keep an account of goods sold and names of owners and buyers,

52.

to render, twice in a year, to state treasurer, an account of all sales,
&c, that are taxable, and of monies arising therefrom, 56, 57.
such account to distinguish between sales of real and personal prop-
erty, &c., 57.

oath to such account, to be made and endorsed thereon, 57, form of
oath, 329.

to pay treasurer amount of tax on sales contained in such account,
deducting 4 per cent. of it for compensation, 57.

AUCTIONEERS, (Continued.)

may make return in December, for whole year, if amount of tax
for six first months of year does not exceed $10, 57.
penalty on, for not paying taxes to treasurer, 57.

for fraud, &c., as to taxable sales, 57, 58.

for selling at auction without license, 52.

tenants answerable if they permit unlicensed sales on their premises,

53.

goods offered for sale at auction by person not licensed, forfeited, 53.
sales by sheriffs, executors, &c. excepted, 53.

sales by auction subject to a tax except, &c, 54.

tax to be paid by owner, when he bids in his property, 56.

amount of, on sales of stocks and shares in incorporated companies,
54, 55.

on sale of teas, 55, 357.

on sales of real estate and ships, 55, 357.

on contracts for leases, &c., when bid off for a gross sum,

55.

on contracts for leases, &c., where sale is for annual rent, or
payable by instalments, 55.

on contracts for sale and delivery of goods, when made by
bidding on sale at auction, 55.

when bidding is for a part, to fix the price of the whole, 56.
CHARCOAL, how measured, 149, 150.

COLLECTION OF TAXES, collectors to collect taxes according to
warrant, 63.

to complete collections, though term of office has expired, 63.
demand to be made before distraining, 63.

parties claiming abatement must produce certificate of assessors, 63.
party liable to pay costs and fees, 63.

errors in names not to defeat collection of taxes, 63.

collectors may demand aid-penalty for refusing, 64.

if persons refuse or neglect to pay tax it may be levied by distress
of goods, 64, 65.

goods excepted from distress, 64.
distress how long to be kept, 64.

how advertised and sold, 64.

sale may be adjourned once, 64.

notification of adjournment to be posted up at place of sale, 64.
surplus to be returned to owner on demand, 64.

sale after the limited times, renders collector a trespasser, 64, 65.
if collector purchases, sale is voidable, 65.

party may be imprisoned in certain cases, 65.

copy of warrant to be left with jailor, 65.

persons imprisoned may be discharged, 66.

collectors and assessors to be notified of applications for discharge,
66.

may appear and oppose, 66.

collectors liable to pay tax and charges when, &c, 66.

remedy if persons remove out of the collector's precinct without
paying, 66.

collectors may maintain actions of debt or assumpsit against persons
removing, &c. 66, 67.

cannot recover interest on taxes, 67.

remedy of collector when a person is taxed for real estate in his oc-
cupation of which he is not the owner, 68, 69.

sale of stocks for taxes, 67, 68.

taxes to be a lien on real estate two years and until alienation, 69.
lien on separate estates, 69.

COLLECTION OF TAXES, (Continued.)

remedy of collector against non-resident owners of real estate, 69..
demand of payment to be made on attorney or non-resident owner,
if, &c. 70.

when such demand is made, collector to wait two months, 70,

evidence of the demand of payment, what shall be competent, 71.
demand of payment of mortgagee or his attorney, 70, 71.
evidence of posting notifications, what competent, 71.

sales of real estate, how advertised, 71.

contents of advertisement, 71, 72.

where name of town has been changed within three years, old and
present names to be inserted, 72.

similar notice of sale to be posted by collector, 72.

if taxes are not paid, collector to sell sufficient to pay them and
costs, 72.

sale how made when estate cannot be divided without injury, 72, 73.
sale may be adjourned but not over seven days in the whole, 73.
contents of deed to be given to purchaser, 73.

redemption when purchaser cannot be found, 73, 74.

supreme court have full equity powers upon the subject, 358.
owner may redeem within two years, 73.

when no collector is chosen, sheriff or his deputy shall collect, 74.
duty of sheriff's in such case, 74.

sheriff's fees for collecting, 75.

liability of towns when collectors neglect to pay over, 75.

on the death of collector list to be delivered over to assessors, 75.
deficiency in state or county tax how supplied, 76.

collectors to be credited with abatement, 76.
COLLECTORS, how chosen and qualified, 58.

to give bonds to the town, 59.

constables to be, when, &c. 59.

town treasurers may be, 59.

treasurers when collectors may issue warrants to distrain, &c., 59.
may be removed by assessors in certain cases.

if collector dies or becomes insane, assessors may appoint a new one,
75, 76.

to exhibit accounts to selectmen-penalty for neglect, 76, 77.
liability for neglect in paying over taxes, 75.

in collecting taxes, 77.

to keep account of all persons who pay taxes, 59.

to give to persons paying receipts upon request, 59.

to return lists of those who pay taxes twice a year to selectmen, 59,

60.

delivery of list to one of the selectmen sufficient, 60.

penalty for neglect to make return, 60.

for false return, 60.

compensation of, 60.

fees of, 77, 78.

powers and dutics of in collecting taxes, See Collection of Taxes.
forms for collectors, 329-332.

CONSTABLES, nature of the office, 79.

how chosen and sworn, 79.

penalty for refusing to serve as, 79.

persons exempted from being, 80.

where persons elected do not declare their acceptance, new choice to
be made, 73.

if persons elected refuse to take oath, town treasurers may prosecute,
79, 80.

to be collectors of taxes, when, &c. 80.

CONSTABLES, (Continued.)

to execute warrants from selectmen and county commissioners, 80.
to serve legal writs, &c., from justices of the peace, 80.

may serve court writs where damages laid do not exceed 70 dollars,
80, 81.

may serve writs where their towns, &c. are parties, 81.

of replevin on sheriff's to amount of 70 dollars, 81.
powers of, in unincorporated places annexed to their towns, 81.
may convey persons and property beyond their town, &c, 81.
to serve warrants of treasurers, when collectors, 59.
warrants of town clerk, 8.

notices of petitions to the general court, 80.

to search for gunpowder kept contrary to law, 265, 266.
to arrest disorderly persons in town meetings, 81.

to execute warrants of coroners-penalty for neglect, 81, 82.

to serve venire for jurors without delay, $2.

to summon jurors drawn four days before court, 82.

penalty on for neglect, 82, 83.

to complain of breaches of certain laws, 83.

power of to act without warrant, 83, 84.

power of when an affray takes place in their presence, 53.

may arrest and keep in custody without warrant, rogues, vagabonds,
84, 85.

when an affray is over cannot arrest without warrant, 83.

where a felony has been committed may arrest, &c., the felon, 83.
may command aid-penalty for refusing it, 83.

fees of, 85,

special constables, 85.

to make return on the certificate of election of representatives, 101.
to give bonds when, &c., 85, 86.

CULLERS OF HOOPS AND STAVES, 156, 157.

DISCOUNT ON TAXES, may be allowed by towns, 49.

assessors to post up rates of, 49.

DOMICIL, rules to determine, 35, 36.

ELECTIONS.

qualifications of voters at, 86, 87, 88

persons exempted from taxation by assessors on account of age, in-
firmity, &c., not entitled to vote, 88, 89.

persons cannot be exempted against their consent, 89.

residing on lands ceded to the U. S. not entitled to vote, 88.
collectors to make return of those who pay taxes, &c.-See Col-
lectors.

selectmen to post up lists of voters, 89.

to be in session for correcting list, &c., 89, 90.
sessions where voters exceed one thousand, 90.

penalty for giving false answers to selectmen at such sessions, 90.
selectmen not answerable for refusing votes of persons not on lists
unless, &c., 96.

moderator may refuse the vates of all persons whose names are not
on said list, 96.

liability of selectmen for refusing to receive votes of qualified vo-
ters, 96.

not to be held on days designated by law for military duty, 91.
meetings for election of Governor, &c. when to be opened, 91.
who are to preside at elections, 93.

presiding officers to have list of voters, and time to examine it, 93.
votes to be deposited by voter in person, 95.

penalty for voting if not qualified, 95.

for giving in more than one ballot, 95.