attorney, demand how made. R. S. 8, § 20. 1848, 166, § 2. When made, lector, &c., evimand on attor dence of de ney. R. S. 8, § 22. Sales of real es tised. R. S. 8, § 24. inhabitant of the place as his attorney, to pay the taxes imposed on such estate, and the authority is filed with, or recorded by, the clerk of the place, the demand of payment shall be made upon such attorney before the estate is sold; otherwise, no demand need be made of payment of taxes assessed on the real estate of non-resident owners. SECT. 26. When a demand is made upon the attorney under the preceding section, the collector shall not advertise the sale of the lands, until two months from the time of such demand. SECT. 27. The affidavit of a disinterested person, or the collector, who makes a sale of land for the payment of taxes, taken before a justice of the peace and recorded by the clerk of the place where the land lies, before a sale is made, and stating the demand of payment of the tax, the person of whom, and the time and manner in which, it was made, shall be competent evidence of the demand. SECT. 28. The collector shall give notice of the time and place of tate, how adver- sale of real estate taken for taxes, by an advertisement thereof three weeks successively in some newspaper of the county where the real estate lies, if there is such newspaper, and if not, then in a newspaper printed in an adjacent county; the last publication to be at least one week before the time of sale. 13 Gray, 77. Contents of ad- Notices, how When name of changed. SECT. 29. The advertisement shall contain a substantially accurate description of the several rights, lots, or divisions, of the estate to be sold, the amount of the tax assessed on each, the names of all owners known to the collector, and the taxes assessed on their respective lands. SECT. 30. The collector shall, three weeks before the sale, post a notice similar to that required by the two preceding sections in some convenient and public place in his precinct, and a like notice on the premises by him advertised to be sold, if any part thereof is bounded by a street, lane, court, or highway. SECT. 31. When real estate to be sold under the provisions of this place has been chapter, is situated in a place the name of which has been changed by law within three years next preceding the sale, the collector shall in his advertisement and notices of the sale designate such place by its former and present name. Affidavit of posting and publishing to be evidence, if recorded. R. S. 8, § 23. Sale by auction of sufficient, &c. 13 Gray, 77. SECT. 32. The affidavit of a disinterested person, taken before a justice of the peace, of the posting and publishing notifications of the sale of real estate by a collector or other officer for payment of taxes, made upon one of the original advertisements, or a copy thereof, and filed and recorded in the registry of deeds of the county or district where the land lies, within six months after the sale, shall be competent evidence of such notice. SECT. 33. If the taxes are not paid, the collector, at the time and R. S. 8, 9$ 28, 29. place appointed for the sale, shall sell by public auction so much of the real estate, or the rents and profits of the whole estate for such term of time, as shall be sufficient to discharge the taxes and necessary intervening charges; or he may at his option sell the whole or any part of the land; and after satisfying the taxes and charges, he shall upon demand pay the residue of the proceeds of the sale, if any, to the owner of the estate. SECT. 34. The collector may adjourn his sale from day to day not exceeding seven days in the whole; and he shall give notice of every such adjournment by a public declaration thereof, at the time and place previously appointed for the sale. SECT. 35. The collector shall execute and deliver to the purchaser a deed of the real estate, or rents and profits sold; which deed shall state the cause of sale, the price for which the estate or rents and profits were sold, the name of the person on whom the demand for the tax was made, the places in the city or town where the notices were posted, the newspaper in which the advertisement of such sale was published, and Owner may re- two years, &c. the place of residence of the grantee; and if the real estate has been First. When no person is named in the tax list as the owner or occupant of the premises, they being taxed as belonging to persons unknown; Second. When the person who is named in said list is merely a tenant or occupant of the premises, and not the rightful owner thereof; Third. When there is any error in the name of the person intended to be taxed; Fourth. Mortgagees of record. 1850, 98, §§ 1, 2. 98 Man 444 purchaser can &c. SECT. 37. If upon reasonable search the purchaser of real estate sold, how refor non-payment of taxes cannot be found in the place of which he is deemed when described in the collector's deed as resident, the owner of the estate not be found, may redeem it as provided in the preceding section, on paying to the 1818, 166, §§ 6, & treasurer of the place in which it is situated, the amount which he would be required to pay to the purchaser; and the affidavit of any disinterested person of the making such search, taken before a justice of the peace and filed in the registry of deeds for the district or county in which the land is situated, within ninety days from the completion of the search, shall be competent evidence of the facts therein stated. SECT. 38. Such treasurer shall receive the money and give to the Duty of treasperson paying it a certificate of such payment, specifying the estate on 1848, 166, § 7. which the tax was originally assessed. The 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 right and title acquired under the collector's deed. The treasurer shall hold all money received by him under the preceding section, for the use and benefit of the persons entitled thereto; and shall pay it over on reasonable demand. urer. real estate in certain cases. 1856, 239, §§ 1-3. shall pay such SECT. 39. After proceedings have been commenced for the sale of Mortgagee may real estate for a tax assessed thereon, and before the sale is made, the pay taxes on holder of any mortgage thereon may pay such tax with all intervening charges and expenses; and when the owner of real estate for three months after demand has neglected to pay such a tax, and the collector has made demand therefor upon a holder of a mortgage thereon, such holder may in like manner pay such tax, charges, and expenses. SECT. 40. The holder of a mortgage, upon taking possession of real estate thereunder, shall be liable to pay all taxes due thereon and the expenses of any sale for taxes that has been commenced or taken place; to be recovered of him in an action of contract by the collector or, when a sale has taken place, by the purchaser; and upon tender by the mortgagee to the purchaser, within the time provided for owners of real estate to make tender in section thirty-six, of the sum paid by him, with ten per cent. interest and all necessary intervening charges, such purchaser shall at the expense of the mortgagee execute and deliver to taxes upon tak- ing possession. on tender. 1856, 239, §§ 1-3. Mortgagee entitled to receipt for such taxes paid to collec tor. May tack same to mortgage. 1856, 239, §§ 1-3. S. J. Court to have equity powers. 1856, 239, § 4. 10 Met. 101. When tax list, ted to sheriff, him a valid deed of assignment of all interest acquired by virtue of the tax sale. SECT. 41. For all sums paid to a collector by the holder of a mortgage under either of the two preceding sections, the collector shall upon demand give him a receipt therefor, duly acknowledged; and such sums shall be added to and constitute part of the principal sum of the mortgage; and the mortgage shall not be redeemed, without the consent in writing of the holder, until such sums and interest thereon are paid; and such receipt recorded in the registry of deeds for the district or county where the land lies, within thirty days from its date, shall be notice to all persons of the payment of such sums and the lien upon the estate therefor. SECT. 42. In all cases of sale of real estate for the payment of taxes assessed thereon, the supreme judicial court shall have equity powers, if relief is sought within five years from the sale. SECT. 43. When the tax list and warrant of the assessors is com&c., is commit mitted to the sheriff, or his deputy, he shall forthwith post in some public place in the city or town assessed, an attested copy of said list and warrant; and shall make no distress for a tax, till after thirty days from the time of such posting. &c. R. S. 8, § 34. Sheriff's fees R. S. 8, § 35. SECT. 44. If a person pays his tax on such list within said thirty for collecting days, the officer shall receive for his fees five per cent. on the sum assessed; but if a tax remains unpaid after said thirty days, the officer shall proceed to collect the same by distress or imprisonment, in the manner collectors are required to proceed in like cases. 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. When treas SECT. 45. When the city council of a city or the inhabitants of a urers are made town vou to appoint their treasurer a collector, he may issue his warcollectors, how to proceed. rants to the sheriff of the county, or his deputy, or any of the conR. S. 8, § 36. stables of the city or town, returnable in thirty days, requiring them to collect any or all taxes due; and such warrants shall be in substance the same and confer like powers as warrants issued by assessors to collectors. R. S. 15, § 61. Collectors to exhibit ae counts every required. SECT. 46. Every collector shall once in two months, if required, exhibit to the mayor and aldermen or selectmen, and where there are two months if no such officers, 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. R. S. 8, § 45. Penalty. Collectors to be Deficiency in tax, how sup- SECT. 47. If a collector neglects so to exhibit his accounts, he shall forfeit the sum of two and a half per cent. on the sums committed to him for collection. SECT. 48. The collector shall be credited with all sums abated according to law, and with the amount of taxes assessed upon any person committed to prison within one year from the receipt of the tax list by the collector, and before paying his tax, and also with any sums which the city or town may see fit to abate to him, due from persons committed after the expiration of a year. SECT. 49. If the collector fails to collect a tax, without his own destate or county fault, and there is a deficiency of the amount due on a state or county tax, such deficiency shall be supplied by him from the proceeds of the collection of city or town taxes, if any in his hands; and, if he have none, by the city or town treasurer, on the written requisition of the collector. Same, when colto pay. SECT. 50. If a collector of taxes neglects to pay, within the time lectors neglect required by law, such sums of money as ought by him to be paid to the state or county treasurer, the city or town by which such collector was appointed, shall be liable for such sums, to be recovered in an action of contract by such state or county treasurer respectively. R. S. 8, § 38. pay the SECT. 51. If a collector neglects seasonably to pay a state or county tax committed to him, whereby the city or town is compelled to same, or neglects seasonably to account for and pay in a city or town tax committed to him, the city or town may recover the amount thereof, with all damages sustained through such neglect, and interest, by an action of contract, declaring on his official bond if any has been given. Remedy for col lector's neglect. R. S. 8, § 44. 1852, 312. comes insane, him. SECT. 52. If a collector becomes insane, or in the judgment of the If collector beselectmen otherwise unable to discharge his duty, or absconds, removes, &c., selectmen or in the judgment of the selectmen is about to remove, from the place, may remove or refuses on demand to exhibit to the mayor and aldermen, or select- R. S. 8, § 40. men, or assessors, his accounts of collections, as herein provided, the 7 Gray, 130, selectmen may remove him from office and appoint another collector as in case of the death of the collector. ceased collect SECT. 53. If a collector dies before completing the collection of a Tax list of detax committed to him, the selectmen may appoint some suitable person or, how comto complete the collection, who shall receive a reasonable compensation, pleted. Temporary colto be paid by the town, and they may commit the same tax list to him, lector. with their warrant, accordingly; and when a temporary collector is R. S. 8, § 39. appointed by the selectmen, the assessors shall commit the tax list to 1 Met. 524. him with their warrant, and he shall have the same powers and be sub- 4 Gray, 253. ject to the same duties and liabilities as other collectors. 1838, 43. be delivered to SECT. 54. In case of the death or removal from office of a collector, if collector his executors or administrators, and all other persons, into whose hands dies, &c., list to any of his unsettled tax lists may come, shall forthwith deliver the same to the selectmen. SECT. 55. Collectors shall be paid such compensation for their services as their cities or towns shall determine. selectmen. R. S. 8, § 41. 1 Met. 525. Compensation of collectors. R. S. 8, § 47. RECOVERY OF TAXES COLLECTED. SECT. 56. No tax paid to a collector shall be recovered back, unless it appears that it was paid after an arrest of the person paying it, a levy upon his goods, a notice of sale of his real estate, or a protest by him in writing; and the damages awarded in a suit or process based upon any error or illegality in the assessment or apportionment of a tax, shall not be greater than the excess of the tax above the amount for which the plaintiff was liable to be taxed. And no sale, contract, or levy, shall be avoided by reason of any such error or irregularity. Taxes paid to recovered back. 1859, 118, §§ 3,4. See Ch. 11, § 54. collector, when TITLE IV. SECTION 1. Persons to be enrolled. 2. CHAPTER 13. OF THE MILITIA. list of to be prepared by assessors and given to town clerks; and returns to be made to adjutant-general, &c. 3. Penalty for not giving information to as sessors. 4. Militia enrolled not liable to active duty, except, &c. 5. how drafted upon order of commander-in-chief. SECTION 29. Companies without officers, how commanded. 30. refusing or neglecting to elect, how com- 31. Officers of the line, election of. 34. Duties of clerk, how performed when the 6. Penalty upon soldiers for not answering 35. Officers, how commissioned. summons when drafted. 7. Militia in active service, how organized, &c. To be furnished by state. Exception. 8. Towns to furnish and deposit ammunition. EXEMPTIONS. 9. Absolute exempts. 10. Exempts by producing certificates. VOLUNTEER MILITIA. 18. Active militia to consist of volunteers. 15. Quota, how completed. 16. Term of duty. 17. Election of officers. 18. What constitutes a legal enlistment. 19. To be arranged into divisions, &c., and numbered. 20. Cavalry and artillery companies inconveniently situated. 21. Regiments, &c., of cavalry. 22. Companies attached to divisions, &c., but not to regiments. 23. Regimental and battalion bands. 24. Companies may be disbanded in certain 36. Persons ineligible to office, when elected, commander-in-chief to fill vacancy. 37. Rank of officers, how determined. Com- 38. Loss of commission, how supplied. 40. to order elections of all commissioned of- 41. Notice of elections. Penalty. 42. Presiding officer at elections. 43. Who to preside. Record and returns. 46. Elections in companies without officers. 48. Commissions, how transmitted. 49. When persons refuse to accept, new eleotion to be ordered. 50. Officers, &c., not to treat with intoxicating 51. Persons on duty privileged from arrest. 53. Clerk's oath. Certificate. 54. Discharge of officers upon their own request. 55. Request for discharge between May and November not to be approved, unless, &c. 56. If officer refuse to approve, commander-inchief may discharge. 57. Officers not to be discharged, except, &c. 58. Discharge by appointment in U. S. army. Penalty. 59. Staff commissions. 60. Officers under arrest. 61. Non-commissioned officer. |