in the town or city of which he is described in the collector's deed as resident, then the owner of such real estate may redeem the same, in the manner prescribed by the preceding section, on paying to the treasurer of the town or city where such real estate is situated, the amount specified in said section. Stat. of 1848, c. 166, § 6.

56. It shall be the duty of the treasurer to receive such money, when paid to him, as aforesaid; and to give to the person paying the same, a certificate of such payment, specifying the estate on which the tax was originally assessed; and such certificate may be recorded in the registry of deeds, with a note of reference from such record to the collector's deed; and, when so recorded, shall have the effect to release and discharge all the right and title acquired under the collector's deeds. It shall also be the duty of such treasurer to hold all money, which may be received by him by virtue of the foregoing provision, for the use and benefit of the person entitled thereto; and to pay over the same on reasonable demand. Ib. § 7.

57. The affidavit of any disinterested person, taken before a justice of the peace, of the search made under the fifty-fifth section, shall be admitted as competent evidence of the facts therein stated, provided such affidavit shall be made and filed in the registry of deeds within ninety days. from the time when said search shall have been completed. Ib. § 8.

58. When any town shall neglect to choose a collector, the sheriff of the county or his deputy shall collect the taxes assessed therein. R. S. c. 8, § 33. See Collectors, 8.

59. When the tax list and warrant of the assessors shall be committed to the sheriff, or his deputy, he shall, forthwith, post in some public place, in the town assessed, an attested copy of such tax list and warrant; and shall make no distress for any tax, till after thirty days from the time of posting up such copy. Ib. § 34.

60. If any person shall pay his tax on such list, within the thirty days mentioned in the preceding section, the officer shall receive for his fees, five per cent. on the sum assessed; but if any tax shall remain unpaid after the said thirty days, the officer shall proceed to collect the same, by distress or imprisonment, in the same manner as collectors are required to proceed in the like cases; and the officer may also levy his fees for service and travel, in the collection of each person's tax, as in other cases of distress and commitment. lb. § 35.

61. If any collector of taxes shall neglect to pay, within the time required by law, such sums of money as ought by him to be paid to the state treasurer or county treasu rer, the town, by which such collector was appointed, shall be liable for such sums, to be recovered in an action of debt, at the suit of the treasurer of the state, or of the county respectively. Ib. 37, 38.

62. If any collector shall neglect seasonably to pay any state or county tax committed to him, whereby the town shall be compelled to pay the same, or shall neglect seasonably to account for and pay in any town tax committed to him, the town may recover the amount thereof, with all damages sustained through such neglect, with interest, by an action on his official bond, if any shall have been giv, en, and if none, by an action for money had and received. Ib. § 44.

63. If any collector shall die before completing his collection of any tax committed to him, the assessors may appoint some suitable person to complete the collection, who shall receive a reasonable compensation, to be paid by the town, and they may commit the same tax list to him with their warrant accordingly; and such person shall have the same power and duties, and be under the same liability as other collectors are. lb. § 39.

64. If any collector shall become insane, or otherwise

in the judgment of the assessors, unable to discharge his duty, or shall abscond, or shall remove, or, in the judgment of the assessors, shall be about to remove from the town, or shall refuse, on demand, to exhibit to the selectmen or assessors his accounts of collections, the assessors may remove him from office, and appoint another collector, as in the case of the death of the collector. Ib. § 40. See Collectors, 5.

65. In case of the death or removal from office of any collector, it shall be the duty of his executors or administrators, and of all other persons, into whose hands any of his unsettled tax lists may come, forthwith to deliver the same to the assessors. Ib. § 41.

66. If, in consequence of the collector's failing, without his own default, to collect any tax, there shall be a deficiency of the amount due on any state or county tax, it shall be supplied by the collector, from the proceeds of the collection of town taxes, if any, in his hands; and, if he have none, by the town treasurer, on the written requisition of the collector. Ib. § 42.

67. The collector shall be credited with all sums abated according to law, and with the amount of taxes assessed upon any person who has been committed to prison within one year from the receipt of the tax list by the collector, and has not paid his tax, and also with any sums, which the town may see fit to abate to him, due from persons who shall have been committed after the expiration of one year. Ib. § 43.

68. Every collector, shall once in every two months, if required, exhibit to the selectmen, and, where there are no selectmen, to the assessors, a true account of all moneys received on the taxes committed to him, and produce the treasurer's receipts, for all money paid into the treasury by him. Ib. § 45.

69. If any collector shall neglect so to exhibit his ac

counts, he shall forfeit to the use of his town the sum of two and a half per cent. on the sums committed to him for collection. Ib. § 45.

70. It is a well settled rule of law that executive officers are not liable to actions for the regular execution of precepts sufficient in point of form, and coming from an authority having jurisdiction of the subject. 13 Mass. 282, 283.

lb. 288. 19 Pick. 436.

71. This rule applies to collectors. In every case within the power of the assessors to decide, their warrant justifies the collector, and he is holden to execute it; for he does not incur the penalty of their misdoings, or wrong estimates. 10 Mass. 119. 13 Mass. 282, 283.

72. Nor is he responsible for the regularity of the town meeting or of the validity of the votes of the meeting at which the tax is granted. 19 Pick. 436, 440.

73. Fees for levying a tax of distress for any sum not exceeding one hundred dollars, are four cents for every dollar; all above one hundred dollars, and not exceeding two hundred dollars, two cents for every dollar; and for all above two hundred dollars, one cent for every dollar; necessary travel one way, four cents a mile. R. S. c. 122, § 5.,

And all actual expenses necessarily incurred in keeping the goods distrained and in making the sale. R. S. c. 8, $ 8 & 10. 1 Pick. 177.

For selling real estate for the payment of taxes, the same rate of poundage, the same travel, and all necessary intervening charges. R. S. c. 8, § 27 & 31.

Where the delinquent is committed to jail, the collector would be entitled to the same poundage and travel. 4 Mass. 411. He would also charge for the copy of the

*No fees are expressly provided by law for collectors; but the Revised Statutes direct that in all cases not expressly provided for by law, the fees of all public officers, for any official duty or service, shall be at the same rate as then prescribed in the one hundred and twenty second. chapter, for the like services. R. S. c 122, § 21.

The like services are those of the Sheriff. See R. S. c. 122, §. 5..

warrant left with the jailor, at the rate of twelve cents a page. R. S. c. 122, § 5.

Page, used as a measure of computation, means two hundred and twenty-four words. Ib. § 22.

CONSTABLES.

21. When any jurors fail to ap-ed to serve.