198 State treafurer to fend eat his warrants, &c. Directed to the conftables, &c. Provifo.] Collectors neglecting, &c. Treafurer to fend out a diftrefs against him. Directed to the sheriff, &c. His duty. On return of non eft against the collector, diftrefs to iffue against the felectmen. Penalty of zol. on treafurer for neglect, &c. Penalty on fheriff for neglecting his duty, &c. Rates. That whenfoever the General Affembly doth, grant any Rate or Tax, to be levied upon the Inhabitants of this State, the Treafurer of this State for the Time being, is hereby impowered, required and directed (without any further Notice to him given) to fend forth his Writs or Warrants in due Form, at least three Months before the Time limited for the Payment thereof into the public Treafury, directed to the feveral Conftables, Collectors of fuch Taxes within this State, them commanding, without fail, to collect and pay the fame into the public Treafury, by the Time fixed for that Purpofe; and in Cafe no particular Time is fpecially fixed in the Grant of any Tax, as aforefaid, for the Payment thereof into the public Treasury, the fame shall be collected and paid in before the laft Day of August, which shall be in each Year respectively. Provided nevertheless, That the faid Collectors fhall not proceed to levy or diftrain for faid Rates, or any Part thereof, till within two Months before the Day in which the fame is made payable into faid Treasury. 1 And it is further enailed by the Authority aforesaid, That if any fuch Collector shall neglect fo to collect and pay fuch Rate or Tax, and his Account thereof with the Treasurer to fettle and adjuft, by the refpective Days or Times to that End limited, the said Treasurer fhall, and he is hereby directed and required, within thirty Days next after fuch limited Time, to iffue forth a Distress, directed to the Sheriff of the County wherein fuch Collector dwells, him in the Name of this State commanding, of the Goods or Estate of fuch negligent Collector the full Amount of fuch Rate or Tax, or such part thereof as fhall then remain unpaid, to levy and pay to faid State Treafury; which Writ shall be made returnable to faid Treafurer within fixty Days from the Date thereof: And it fhall be the Duty of fuch Sheriff fo to return the fame accordingly; duly certifying and fetting forth his Doings touching fuch Collections thereon, or a Non eft inventus, as the Cafe may require. And every Sheriff to whom fuch Diftrefs or Warrant fhall be directed, is hereby impowered and commanded to ferve the fame, in and throughout all the Counties and Towns in this State, agreeable to the Directions therein given. And it is furiber enacted by the Authority afcrefaid, That in Cafe of a Return of Non eft inventus, as aforefaid, and the Money thereby to have been levied, or any Part thereof, fhall ftill remain unpaid into the Treafury, in fuch Cafe the Treasurer fhall forthwith iffue a Diftress directed to the Sheriff as aforefaid, him requiring, fuch remaining Sum or Sums, with all Officers Fees and Charges before fuch Time arifen, and to arife, of the Goods or Eftate of the Select-men (or of any or either of them) of the Town to which such negligent Collector doth belong, to levy and pay into faid Treasury; which faid Writ fhall be made returnable within fixty Days. And it is further enacted by the Authority aforefaid, That if faid Treasurer fhall neglect to fend forth his Writ or Warrant to, or his Diftress against the Collector neglecting to collect and pay as aforefaid; or on return of Non eft inventus, and the faid Rate or Tax remaining ftill unpaid, fhall neglect forthwith to fend forth a Diftrefs against the Select-men of fuch Town where faid negligent Collector doth belong, as is above required; in every fuch Cafe the faid Treasurer fhall forfeit and pay to, and for the use of this State, the Sum of Twenty Pounds lawful Money; and fo Twenty Pounds more per Month, for every Month he fhall fo neglect and fail to iffue his Warrants or Diftreffes as aforefaid. And it is further enacted by the Authority aforefaid, That in Case the said Sheriff fhall be guilty of any failure, breach or neglect of Duty in the Execution of his Office, in any of the Matters aforefaid, he shall be subject to and fuffer the fame Pains and Penalties, and be proceeded against in the fame Manner as is provided in one certain Statute Law of this State, entitled, An A& Rates. Alt for appointing of Sheriffs, and for impowering and regulating them in the : Execution of their Office.' And be it further enacted by the Authority aforefaid, That it fhall be the Duty of the State's Attorney in the County where the laid Treafurer dwells, -and he is hereby required, to enquire after any and every fuch Neglect, either of the faid Treasurer or any of the Sheriffs, touching the Matters aforefaid, and he is hereby authorized, impowered and directed, in the Name of this State, to fue for and recover any Forfeitures and Damages that fhall accrue by Virtue of this Act, in any of the Superior or County Courts in fuch County. And in cafe any Forfeitures fhall be recovered by Virtue of : this Act, the faid Attorney fhall have to himself, as a Reward for his Faithfulness, after the Rate of Two and an Half per Cent. upon all fuch Forfeitures recovered as aforefaid, and the Reft and Refidue thereof he is hereby ordered to pay unto the faid Treaturer, taking his Receipt for the fame, and lodging faid Receipt with the Secretary of this State; and the Money fo recovered and paid in as aforefaid, fhall become part of the public Stock, :in the Hands of the Treasurer, for which he shall be accountable. And be it further enalled by the Authority aforefaid, That when and fo often as it fhall happen, that any Conftable, Collector as aforefaid, fhall prove infolvent, or fhall not be able to pay the State Tax, dr. any Parc or Parcel thereof in his Hands, in fuch Cafe the Treafurer is impowered and ordered to iffue his Warrant, directed to the Sheriff of the County where fuch infolvent or deficient Conftable or Collector dwells, requiring him to levy and collect of the Select-men, or any one of them, of that Town in which fuch insolvent Constable is chofen as aforefaid, fuch Rate or Part or Parcel thereof as fhall then be in the Hands of fuch infolvent Conftable; which Sheriff receiving fuch Writ, fhall be, and he is hereby impowered and required to ferve the fame throughout this State as aforefaid; and alfo fhall pay what he fhall fo levy of fuch Select-men or Select-man, to the Treasurer as aforefaid. And the Select-men aforefaid fhall, and they are hereby impowered to Jevy a Tax or Rate upon the Inhabitants of the faid Town or Towns, according to the lift of Polls and rateable Eftste therein, that fhall be fufficient for the payment of fuch Rates or Part thereof, as is recovered by faid State Treasurer of fuch Select-men as aforefaid, with the Charges arifing thereon. And the faid Select-men fhall be accountable for faid Tax levied as aforefaid, to their Succeffors in faid Office, or to fuch Perfon or Perfons as fl:all be appointed by faid Town or Towns for that Purpose. And in order that any Town or Select-men, in Cafe of the failing Cir cumftances of their refpective Collectors, may be enabled to avail themselves of any Part of the Rate-Bills in the Hands of fuch Collectors or of their Eftates, and thereby prevent the Lofs they may be expofed to: Be it further enacted by the Authority aforefaid, That when and fo often as any Collector of the State Tax fhall neglect to make up and fettle his Ac, counts with the Treafuter, by the Time appointed by Law for fettling the fame, it shall be lawful for the Select-men of fuch Town for the Time be ing, to bring their Action against fuch negligent Collector for the recovery of fuch Sum or Sums as fhall remain unpaid, and to attach and fecure the Perfon and Estate of fuch Collector, for the fame; and the whole of the Eftate which fuch Collector fhall be feized or poffeffed of at the Time of the Select-men bringing their Action as aforefaid, fhall be fubject to the Payment of faid Rate or Tax, any Difpofition of faid Collector or any Demand of any Creditor notwithstanding. Provided also, That if any fuch Collector fhall deliver up his Rate Bill into the Hands of the Select-men, they are hereby impowered to depute fome Provi meet Perfon to collect what remains uncollected thereon, and the fame fhall be accounted for in Favour of faid Collector. And 200 Collector being fued by the town,. Rates. And it is further enacted by the Authority aforesaid, That when and so often as any Town fhall have brought their Action against any Collector pursuant to this Act, the Treasurer of this State may grant out his Warrant against the Select-men of that Town for the non-payment of faid Tax or Taxes, gainst felect in the fame Manner as if a return of a Non eft inventus had been made against faid Collector. warrant may -iffue out a mea. Collectors to pay intereft after rates are payable, &c. Towns to pay intereft, &c. How levied, &c. Sheriffs to pay intereft after 30 days, Toams chargeable with the whole tax, &c except, &c. Poor abated. poor prifon Be it further enacted by the Authority aforefaid, That every Collector of the State Tax, who neglects to pay into the State Treasury fuch Tax by him to be collected within fixty Days next after the fame is made payable and due, fuch negligent Collector fall pay lawful Intereft on what fhall be unpaid of fuch Rate or Tax, from and after the Expiration of faid Days until he discharge the fame; and faid Collector shall likewife be, and he is hereby enabled to levy and collect faid Interest of the respective Perfons from whom the fame is due, and who have neglected to pay faid Rate. And the Treafurer of this State is hereby authorized and directed to ffue out Execution to levy and collect whatever Intereft fhall become due for neglect of Payment as above provided, in like Manner as he is for the Principal Sum due on Rates or Taxes. And in Cafe any Collector fhall prove Infolvent, the Town appointing fuch Collector fhall pay Intereft on all fuch Taxes in like Manner as above provided in regard to the Collector, and the fame fhall be levied and collected of the Select-men of faid Town, in the fame Manner as Taxes by Law are to be collected of infolvent Collectors; and faid Select-men fhall have the fame Authority to levy and collect fuch Intereft, as they have to collect the Tax, in Cafe of infolvent Collectors. Be it further enacted by the Authority aforefaid, That when any Sheriff has received Money for Rates, on Warrant from the Treasurer of this State, againft any Collector, or Select-men of any Town on the Infolvency of the Collector of fuch Town, and fhall neglect to pay the fame within thirty Days next after the receiving fuch Money, fuch Sheriff fhall pay Intereft on fuch Money until he pay the fame to faid Treasurer. Be it further enacted by the Authority aforefaid, That the feveral Towns in this State, fhall be chargeable and refponfible for the full Amount of the State Tax or Rate that may at any Time be granted by the General Affembly, in proportion to the Sum Total of the refpective Lifts of faid Towns as the fame fhall be annually made and returned according to Law. And the Treafurer of this State fhall make no Deduction from faid mount, except the Abatement that may be exprefly mentioned in the Grant itfelf of faid Tax, nor fhall he accept or allow any Bills of Abatement for any Part of fuch Rates, fave only fuch as are exprefly mentioned to be allowed, and are certified conformable to the Directions given in the Law of this State, entitled, “An At for the direction of Lifters in their Office and Duty." And be it further enacted by the Authority aforefaid, That the Select men of the feveral Towns in this State, refpectively, or the major Part of them, with the Advice of an Affiftant or Juftice of the Peace, fhall have Power, and they are hereby impowered to abate the Rates of fuch in their respective Perfons.com Towns as are poor and unable to pay the fame. And when any Perfon mitted to gaol fhall by any Collector of the State Tax, be committed to Gaol for the Nonmay take Payment of fuch Rate, and being fo committed, fhall have lawfully admi niftred to him the Oath by Law provided for the Relief of poor Prifoners (which Oath he fhall not be permitted to take, until one or more of the Select-men of the Town where fuch Prifoner belongs, have had due and reasonable Notice to be prefent and fhew Reafons (if any be) why faid Oath should not be adminiftred to him); the Town to which such poor Perfons, whofe Rates are fo abated, or who have taken the poor Prifoner's Oath as aforefaid, do belong, fhall be chargeable with the Sums at which ers oath, notifying, &c. In which cafe the town anfwerable for their taxes, &c. fuch ; fuch Perfons were charged in faid Rates; and alfo with all the Coft and Charges occafioned by fuch Commitment; and the Select-men fhall order the fame to be paid to fuch Collector out of the Treafury of fuch Town: And for Want of a Sufficiency in faid Town Treasury to pay the fame, the faid Select-men are hereby impowered to make and levy a Tax on the Inhabitants of fuch Town, fufficient to raise fuch Sums as fhall be needful for that Purpofe, together with the Charges of collecting the fame. And in Case the said Rates are not paid to faid Collector within thirty Days next after the Time limited for Payment of fuch Rate to the State Treasurer, fuch Collector shall certify the fame to said Treasurer, who shall thereupon iffue an Execution in due Form of Law, to levy the fame out of the Money, Goods or Eftate of luch Select-men. Be it further enacted by the Authority aforefaid, That whenfoever any Town, Society, or other Community, which by Law are, or fhall be enabled and authorized to grant and levy any Rate or Tax for the anfwering or defraying their neceffary Charges and Expence, fhall in any of their lawful Meetings, agree upon and grant a Rate or Tax to be levied on and collected of themselves, for any of the Purposes for which by Law they are or fhall be Impowered to grant fuch Rate or Tax, they fhall choofe fome meet Perfon or Perfons to be Collector or Collectors of fuch Rate or Tax, and take proper Care that fuch Rate be accordingly made for the juft Affeffments of the feveral Perfons taxed, and deliver the fame to fuch Collector or Collectors. And upon Application made to fome Affiftant or Juftice of the Peace, fuch Affiftant or Juftice is hereby authorized and directed to grant a Warrant for the collecting fuch Rate or Tax: Which Warrant fhall be directed to the Collector or Collectors appointed to collect the fame; requiring and impowering him or them to gather and collect fuch Rate or Tax according to the Grant thereof, made as aforefaid. And that all Collectors authorized and impowered to gather and collect any Rates or Taxes whatsoever, duly laid and affeffed on any of the Inhabitants of this State or others, fhall have full Power and Authority to collect fuch Rates or Taxes according to fuch lawful Warrant as fhall be given them; and fhall have the fame Power and Authority to command the Affiftance of any Perfon or Perfons in the Execution of their Office (when Need fhall require) as is by Law given to Sheriffs and Conftables in the Execution of their Offices: And all Perfons are hereby required to yield due Obedience thereunto, and immediately to afford their Affiftance, on the fame Penalties as are provided by Law for inforcing Obedience to the Command of Sheriffs and Conftables. Provided, Such Collectors fhew and read their Warrant or Authority to the Perfons whofe Affiftance is commanded. And that all Conftables chofen to collect the public Tax, and other Collectors of Rates, and every of them, fhall have the fame Power and Authority in any of the Plantations or Towns in this Government, as faid Officers have in their own Precincts, to gather and collect the refpective Rates of any Perfon or Perfons whofe Polls or Eftate are in their Lifts; and fhall be alJowed Poft Wages for their Travel; and alfo fhall and may collect and gather fuch Rates and Taxes, or what fhall be due thereof, at any Time after their respective Year fhall be up, as well as before. And if it fhall fo happen that any fuch Conftable or other Collector of Rates, after his Year be up, and before he hath collected the whole of the Collectors Rates he is appointed to collect, fhall be removed by Death, then the Exe- dying after cutors or Adminiftrators of fuch deceafed Conftable or Collector fhall have his year is the fame Power and Authority to collect any and every Part of the Rate up, &c. his not paid to the faid Conftable or Collector in his Life Time, as the faid powered, &c. Conftable or Collector had when alive, and fhall be Collector in the Room of the Deceafed for the gathering the remainder of fuch Rate: And all Executors executors im 202 In cafe he dies before Rates. Executors and Adminiftrators of Collectors fhall be refponsible for the But in Cafe any fuch Conftable or other Collector of Rates, die before his Year be up, and the Rate not fully collected, that then every Town and Society wherein fuch Cafe fhall happen, are hereby directed to proceed his year is up, forthwith to the Choice of a new Conftable or Collector, for the collecting and gathering the remaining Part of fuch Rate. &c. how to be chofen. appoint time and place to receive ratès, &G. If unpaid, to levy, &c. On goods and chattels if found, if not, On lands. How taken and fold. Previfo. All real ef tates fubjected to the pay ment of taxes. All rates to be collected and paid by the time fet. Collectors neglecting eir duty. Select-men, &c. may have warrants a gainst them. That the Conftables appointed to collect the State Tax, and alfo the Collectors of Town, Society, Minifters or other Rates, fhall appoint Time and Place for the paying and receiving fuch Rates as are due; and each Inhabitant fhail have reafonable Warning to pay his Proportion; which Warning every Man is to obferve, and attend for the Payment of fuch Rates or Dues; and upon Neglect thereof the faid Collectors fhall be, and are hereby impowered to make Diftrefs upon fuch Perfon or Perfons for their Rates not paid, with Two-pence on the Shilling for their Trouble, and charge of Ferriage (if any be) and their lawful Fees for Travel, and all other neceffary Charges; and that in Cafe a Diftrefs be made and granted out for any of the Rates or Affeffments aforesaid, the Officer fhall diftrain Goods or Chattels, if they may be had; and if no Goods nor Chattels can be found or fhall be tendered, the Officer may attach the real Estate of fuch Perfon, to be found within his Precincts; and for want of Eftate, being found or tendered as aforefaid, he fhall attach the Body, and him commit to Gol for the payment thereof, with the Cofts and Charges arifing thereon; there to remain until delivered by due order of Law. And be it further enacted by the Authority aforefaid, That when real Estate fhall be taken as aforefaid, the Officer taking the same shall proceed to fell and dispose thereof at public Auction, fufficient for the payment of fuch Rates or Taxes, charged against the Owner thereof, and to fatisfy the legal Cofts and Fees thereon. Provided nevertheless, That the Time and Place of Sale for payment of fuch Taxes, fhall be advertifed by the Collector, three Weeks in fome public News-Paper in this State, at leaft fix Weeks before fuch Sale: And when ever any real Eftate fhall be thus fold by Virtue of this Act, the Collector of fuch Tax or Taxes fhall make and give to the Purchaser a Deed of Warrantee thereof: And if the faid Proprietor or Proprietors fhall not within twelve Months next after fuch Deed is lodged in the Town Clerk's Office, pay and fatisfy or tender to fuch Purchafer the purchase Money, together with all Cofts and Charges, and double Interest thereon arising, the fame fhall be recorded; and thereupon the Title become confirmed to and in fuch Purchaser, his Heirs and Affigns forever. And it is further enacted by the Authority aforefaid, That all the real Estate that any one is feized and poffeffed of, in his own Right in Fee, within this State, fhall be liable to, and stand chargeable with all the public Taxes due from the Owner thereof, and shall remain as a Lien thereon, until the fame are fully paid; notwithstanding any fubfequent Sale or Transfer thercof, or any Attachment thereon. And all Collectors of Rates fhall collect and pay the Rates by them to be collected according to fuch Time and Orders as shall be agreed upon, and determined by thofe who grant the Rate. And in cafe any Collector or Collectors shall not perform the Trust committed unto him or them, according to Law, he or they fhall be accountable for fuch Rate, or fuch Arrears thereof, fo by him or them neglected to be gathered, and paid as aforefaid. And the Select-men of each Town, and the Committee of each Society or other Community, are hereby impowered to demand fuch Arrearages of their respective Collectors; and on Failure of Payment, may make Application to any Affiftant or Juf tice |