proportions to each of such executors, administrators and trustees, in the towns where they respectively reside.

SEC. 16. All other personal property in the hands of executors or administrators, shall be taxed to them in the town where the deceased person resided, and all such property in the hands of guardians, shall be taxed to them in the town where the ward may reside, if in this state, and if not, where the guardian may reside.

SEC. 17. The personal property of religious or benevolent societies shall be taxed in the town where the corporation holds its meetings.

SECTION

CHAPTER 39.

OF THE LEVY AND ASSESSMENT OF TAXES.

1. Electors may levy a tax, and order time of assessment and payment.

2. Board of assessors of the city of Providence, how elected.

3. Property to be assessed at its cash value.

4. Assessment, when to be made.

5. Assessors to give notice to bring in lists of property.

6. Accounts brought in to be under oath; no remedy for over tax in case of neg lect.

7. Assessors to make a tax of all the ratable property in the town, and assess real and personal estate separately.

SECTION

8. Assessors may assess at its fair cash value the property of persons bringing

in an account.

9. Remedy of such persons if over taxed, by petition.

10. If true account was given in, judgment to be for the amount over taxed, with

costs.

11. Petition, not to stay proceedings for collection.

12. Assessment to be deposited in the office of the town clerk.

13. Town clerk to deliver copy to the town

treasurer.

14. Town treasurer's warrant for collection of taxes.

SECTION 1. The electors of any town, qualified to vote upon a proposition to impose a tax, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the town, either in a sum certain, or in a sum not less than a certain sum, and not more than a certain sum, or, in a certain percentage on the valuation of such property to be made by the assessors of the town; and may order the time when such tax shall be assessed, and when the same shall be paid.

SEC. 2. In the city of Providence, the city council may annually and whenever a vacancy shall occur, elect a board of assessors, who shall assess all taxes ordered by the city council upon persons and property, under such rules and regulations, not repugnant to law, as the city council may from time to time prescribe.

SEC. 3. All property within this state liable to taxation shall be assessed at its full and fair cash value.

SEC. 4. The assessors shall assess and apportion any tax on the inhabitants of the town and the ratable property therein, at the time ordered by the town.

SEC. 5. Before assessing the same, they shall set up notices of the time and place of their meeting, in three public places in the town, for three weeks, or advertise in some newspaper printed or published in the town the same space of time, requiring every person and body corporate liable to taxation, to bring in unto them a true and exact account of all his ratable estate, describing and specifying the value of every parcel of his real and personal estate, at such time as they may prescribe.

SEC. 6. Every person bringing in any such account, shall make oath before some one of the assessors that the account by him exhibited contains, to the best of his knowledge and judgment, a true and full account and valuation of all his ratable estate; and whoever neglects or refuses to bring in such account, if over taxed shall have no remedy therefor.

SEC. 7. The assessors shall make a list containing the true, full, and fair cash value of all the ratable estate in the town, placing real and personal estate in separate columns, and distinguishing those who give in an account from those who do not; and shall apportion the tax accordingly.

SEC. 8. If any person shall bring in an account as aforesaid, the assessors shall nevertheless assess such person's ratable estate at what they deem its full and fair cash value.

SEC. 9. Any person aggrieved thereby, may, within six months after the time appointed for the payment of such tax, petition the court of common pleas for the county, which court shall give reasonable notice to the assessors to answer the same, and if on trial it shall appear that such person has concealed or omitted any property, or has not placed a fair value thereon, the assessors shall have judgment and execution for their costs.

SEC. 10. If it shall appear to the court that a true account was given in, they shall give judgment that the sum in which such person was over taxed, with his costs, be deducted from his tax; but if such person's tax be paid, or if the amount over taxed and costs, be more than the tax, then the same or the overplus shall be paid by the town treasurer out of the treasury, on producing a copy of the judgment.

SEC. 11. No such petition shall before judgment stay any pro ceedings for collecting the tax.

SEC. 12. The assessors on completing the assessment as aforesaid, shall sign and deposit the same in the oflice of the town clerk.

SEC. 13. The town clerk shall make a copy of the same, and deliver it to the town treasurer.

SEC. 14. The town treasurer shall forthwith issue a warrant under his hand, and which need not be under seal, and affix the same to said copy, directed to the collector of taxes of the town, commanding him to proceed and collect the several sums of money

therein expressed of the persons and estates liable therefor, by the time directed by the town, and to pay over the same to him or his successor in office.

CHAPTER 40.

OF THE COLLECTION OF TAXES.

SECTION 1. The collector of taxes of the town shall collect any tax levied by the town, by the time directed for the payment

thereof, and shall pay over the same to the town treasurer, or his successor in office, by the time limited therefor.

SEC. 2. All taxes assessed against any person in any town for either personal or real estate, shall constitute a lien on his real estate therein.

SEC. 3. All taxes assessed against the owner of any real estate shall constitute a lien on such real estate in any town, for the space of two years after the assessment, and if such real estate be not aliened, then until the same are collected.

SEC. 4. If any building on leased land described in section two, chapter thirty-eight, be removed, the lien thereon shall not be affected, but the collector may follow the same out of the town if necessary, and sell it with the same effect as if not removed.

SEC. 5. The collector shall, in case he receives a check on any bank, payable at a future day, for the tax of any person or corporation, hold a lien on the property of any such person or corporation, the same as if such check had not been delivered; provided said check shall be presented within ten days after the expiration of the time of its being due.

SEC. 6. Whenever the real estate cannot in the judgment of the collector, be divided without detriment, the collector, under the direction of the town council, may sell the wood growing on said land, or the rents and profits of the whole, at public auction for a term of time sufficient to satisfy the tax, interest and expenses, or may, under their direction, sell the whole, and shall pay over the surplus, if any, in either case, to the owner or any person entitled to receive it.

SEC. 7. If no owner or person entitled to receive the saine be found by the collector, he shall pay over such surplus to the town treasurer, who shall hold the same subject to the call of the legal owner thereof.

SEC. 8. If any person is taxed for several parcels of real estate, or for personal and real estate in the same tax, the whole of such person's tax may be collected, either out of the real or personal estate, or any part thereof: Provided, that no land aliened shall be sold, if the person taxed have other sufficient property.

SEC. 9. In case of a life-estate, the interest of the tenant for life only shall be liable for the tax.

SEC. 10. The collector may advertise and sell any real estate liable for taxes, in the manner hereinafter directed.

SEC. 11. In all cases where any parcel of real estate is liable for payment of taxes, so much thereof as is necessary to pay the tax, interest, cost and expenses, shall be sold by the collector, at public auction, to the highest bidder, after notice has been given of the levy, and of the time and place of sale, in some newspaper printed in the town, if there be one, and if there be no newspaper printed in the town, then in some newspaper printed in the state, for the space of three weeks. If there be no newspaper printed in the town, he shall also post up notices in two or more public places of the town for the same period.

SEC. 12. If the person to whom the same is taxed be a resident

of this state, the collector shall, in addition to the foregoing, cause notice of the levy and of the time and place of sale, to be left at his last and usual place of abode, at least twenty days previous to the day of sale.

SEC. 13. In case the collector shall advertise for sale any property, real, personal or mixed, in which any person other than the person to whom the tax is assessed, has an interest, he shall, provided the interest of such other person appears upon the records of the town, leave a copy of the notice of said sale, at the last and usual place of abode or place of business of such other person, if within this state, twenty days prior to the time of such sale.

SEC. 14. If such other person have no last and usual place of abode or place of business within this state, then a copy of said notice shall be sent by mail to such person, at his place of residence, if known, twenty days prior to the time of such sale.

SEC. 15. No entry upon the land by the collector shall be deemed necessary; but the collector, in all cases of sales of real estate, shall make a return of all his proceedings under oath into the town clerk's office, within ten days after the sale; which return shall be prima facie evidence of the facts therein stated.

SEC. 16. The deed of any real estate, or of any interest therein, sold for the payment of taxes, made and executed by the sheriff or collector who shall sell the same, shall vest in the purchaser, subject to the right of redemption hereinafter provided, all the estate, right and title the owner thereof had in and to such real estate at the time said tax was assessed, free from any interest or incumbrance thereon of any person to whom the notice required by the provisions of this chapter shall have been given; and the recitals in such deed shall be prima facie evidence of the facts stated.

SEC. 17. The person who owned any real estate sold for taxes, at the time of the assessment, or any interest therein, his heirs, assigns or devisees, may redeem the same upon repaying to the purchaser the amount paid therefor, with twenty per cent. in addition, within one year after the sale, or within six months after final judgment has been rendered in any suit in which the validity of the sale is in question, provided said suit be commenced within after such sale.

one year

SEC. 18. The collector may distrain personal property, except as provided in the section next following, and may sell the same, in the manner hereinafter directed.

SEC. 19. All property that is or may be exempted from attachments in civil actions, and that may be exempted by the militia laws of this state, or the United States, from attachment or distress, shall not be liable to be distrained for any taxes whatever.

SEC. 20. In all cases where personal property shall be levied upon by any collector, he shall cause notice thereof, and of the time and place of sale to be left at the last and usual place of abode of the owner, or personally to be given to him at least five days previous to the appointed time of sale.

SEC. 21. In case such owner have no last and usual place of abode in the state, and personal notice cannot be given him in the