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Sec. 2.

to the selectmen, and where there are no selectmen, to the assessors of the respective towns or plantations to which they belong, a just and true account of all the moneys they have received on the several taxes committed to them, and produce the treasurer's receipts for all the moneys by them respectively paid into the treasury.

The same statute further provides, that if any collector of public taxes shall neglect to exhibit his accounts in

The penalty incurred manner aforesaid, he shall forfeit and pay, for every ne- by collector who

his glect, the sum of two and a half per cent. on the sum or sums committed to him to collect, to the use of the town or plantation of which he is or has been a collector, to be recovered by such town or plantation in any

court of law proper to try the same.

accounts.

XIII. Their liability for neglecting to make a seasonable collection and payment of moneys to the treasurer and receiver general.

When the time for

By statute it is enacted, that whenever the time fixed

Stat. 1783, c. 66, $. 3. by law for collecting any tax shall have expired, the treasurer of this commonwealth shall, and he is empowered, collecting any tax at the request of the selectmen or assessors of any town the treasurer may or plantation, to issue his execution against any collector or collectors of their respective towns or plantations, without any further order from the general court; any law or resolve to the contrary notwithstanding. It is also provided by another statute, that if any con

Stat. 1785, c. 46, s. 4. stable or collector, to whom any tax or assessment shall be committed to collect, shall be remiss and negligent of neglects to make a his duty in not levying and paying unto the treasurer and into the treasury, the receiver general, such sum and sums of money as he shall a warrant of distress

against such collector. from time to time have received, and as ought by him to have been paid within the respective times set and limited by the assessor's warrant, pursuant to law, the treasurer and receiver general is empowered, after the expiration of the time so set, by warrant under his hand and seal, directed to the sheriff or his deputy,' to cause

When the collector

such sum and sums of money to be levied by distress Sale of property under such warrant. and sale of such deficient constable and collector's estate,

real and personal, returning the overplus, if any there Overplus to be restored.

be ; and for want of such estate, to take the body of such For want of property, the collector may be constable or collector, and to imprison him until he shall

pay the same ; which warrant the sheriff or his deputy is empowered and required to execute accordingly.

For further information under this head, the reader is referred to title ASSESSORS, part 1, page 139.

Stat. 1785, e. 46, s. 6.

XIV. Their liability for neglecting to make a seasonable collection and payment of moneys to the treasurer of any county, town, district, plantation, precinct or parish.

If the constable or collector of any town, district, plantation, precinct or parish, within this commonwealth, to whom any county, town, district, plantation, precinct or parish rates or assessments shall have been committed to collect, shall be remiss in his duty, by neglecting to collect and pay in the same to the treasurer and receiver of such county, town, district, plantation, precinct or parish, by the time fixed in the warrant to him directed, such treasurer or receiver is empowered to issue his warrant, returnable in ninety days, under his hand and seal, directed to the sheriff of the county, or his deputy, (who are respectively directed and empowered to execute the same) to cause such sum or sums of money as such constable or collector hath not paid in, to be levied by distress and sale of his estate, real or personal, returning the overplus, if any there be ; and for want of such estate, to take the body of such constable or collector, and him imprison until he pay the same.

XV. Of a treasurer's execution or warrant of distress against a deficient collector; the sale of lands or goods under it ; when such execution is to be returned ; duty of the sheriff, holding the same, to pay over the moneys thereby collected; the sheriff's liability for neglect in this particular.

make a seasonable

thereon.

Treasurer empowers ed to issue alias exe

a seasonable return of

By statute it is enacted, that all executions or warrants

Stat. 1785, c. 46, s. 7, of distress, that have been or may hereafter be issued by the treasurer and receiver general, or by the treasurer of any county, town, district, plantation, precinct, or parish, against any constable or collector, which hath been or may be hereafter delivered to the sheriff of any county within this commo nonwealth, or his deputy, such sheriff

Duty of the sheriff to or deputy shall make return of his doings thereon, unto return of the executhe treasurer who issued the same execution or warrant the money collected of distress, within a reasonable time after the return day in the same mentioned, with the

money,

if
any,

that he hath received and collected by virtue thereof; and where the same shall necessarily be returned unsatisfied, or satis-cutions. fied in part only, such treasurer may issue an alias for such sum as may remain due on the return of the first; and so toties quoties ; which reasonable time, after the What shall be deemed return day, shall be computed at the rate of forty eight the execution. hours for every ten miles distance, from the dwelling house of the sheriff or his deputy, to the place where the warrant may be returnable.

And any sheriff or deputy sheriff, that shall make default in accounting for, and paying in, the moneys he may have collected and received of any deficient constable or such execution, and collector, by execution or warrant of distress as afore making a return, or

paying the money, said, or in making return of his doings, within reasonable time as aforesaid, shall be liable to pay the whole sum in such execution or warrant of distress mentioned. And the treasurer and receiver general of this commonwealth, to issue a warrant ut

distress against the and the treasurer of the counties, towns, districts, plan- sherit. tations, precincts, and parishes respectively, are authorized and empowered to make out their warrants respectively, directed to the coroner of such county, where any sheriff or his deputy is deficient as aforesaid, requiring The estate of the them respectively, as aforesaid, to distrain for the same, taken under it. upon the estate, real or personal, of such deficient sheriff, or his deputy, as is before directed with respect to the sheriff or his deputy making distress upon the estate of

Ibid.

The sheriff who holds

liable to pay its
amount.

In such case treasu

Such warrant ta be directed to tbe coroner.

sheriff liable to be

i

Ibid. s. 8.

Lands of deficient

Deed to the purchaser

Ibid.

deficient constables or collectors ; which warrant the coroner of any county respectively is empowered and required to execute.

The same statute has further provided, that when any

execution or warrant of distress, issued by the treasurer of sheriffs and collectors, the state, or treasurer of any county, town, district, plantawhen taken by warrant of distress, are to be disposed of at pub tion, parish, or precinct, to the sheriff or his deputy, or to lic vendue.

the coroner, shall be levied on the lands, tenements, or hereditaments of any deficient constable, collector, sheriff, or deputy ; in every such case, the officer executing such warrant of distress shall make sale thereof at public vendue, to the highest bidder, and execute a good deed or deeds of bargain and sale thereof, to the purchaser,

having first given notice of the time and place of sale, What previous notice of the sale is required. by posting up advertisements, at least fourteen days pre

vious thereto, in two or more public places, in the town or place where such lands or tenements lie, as also in two adjacent towns.

And all deeds and conveyances of any such lands or

tenements, duly executed as aforesaid, shall be good and Such deed of the offlcer declared to be

effectual in law unto the purchaser, his heirs and assigns valid.

for ever, to all intents and purposes, as though executed

by the deficient constable, collector, sheriff, or deputy. Ibid.

And in case the produce of such lands and tenements

shall not satisfy the sum or sums, mentioned in the said deficient collectors or warrant or warrants of distress, together with reasonable insufficient to satisfy a treasurer's warrant charges arising thereon, then the treasurer, issuing such case, their bodies are warrant, shall issue an alias execution, or warrant of dis. liable to imprison

tress, for such remaining sum or sums; and the officer executing the same, for want of estate, shall take the body of such deficient constable, collector, or deputy sheriff, and him commit unto the common jail of the county whereto he belongs, until he shall pay the same.

Provided, however, that when any constable, collector,

or deputy sheriff, shall be committed to jail for default Deficient collectors and deputy sheriffs, in payment of any taxes committed to him to collect, a treasurer's warrant, such constable, collector or deputy sheriff, shall be admit. of the jail yard.

When the estates of

waent.

Ibid.

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ted to the liberty of the jail yard, they procuring suffi-
cient bonds in the same manner as by law is prescribed
for other debtors.

XVI. Proceedings in case a collector absconds, having in his hands assessments unsettled.

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collector.

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In such case a new
collector may be
chosen.

If any constable or collector of any town, district, plan- Stat. 1785, c. 46, s. lón-
tation, parish, or precinct, shall abscond or secrete himself
for the space of one month, having assessments in his
hands unsettled, the selectmen or assessors of such town, Selectmen or assessors
district, plantation, parish or precinct, are empowered to ins. j. c. against an

absconding collector.
charge such constable therewith, by declaration filed in
the supreme judicial court, and thereupon to proceed to
judgment of outlawry against such constable or collector ;

Judgment of outlaw-
and the same town, district, plantation, parish or precinct,

ry against such
are empowered to choose a new collector to finish the
collections which such absconding constable or collector
should have finished and completed ; and the same col-

Power and duty of

the new collector,
lections may be finished in the same manner as is provid-
ded for finishing collections where the constable or col-
lector is taken on execution, and refuses to exhibit or
shew his assessment ;* the said selectmen, assessors and
collector, observing the rules and directions therein ex,
pressed.†

If, however, such constable or collector, during the
aforesaid process of outlawry, shall surrender himself,

If the old collectorsur,
and confess the aforesaid charge, or settle the assess-renyl-rs himself. etc.
ments, and

pay
the rates and taxes in his hands as afore- outlawry, there shall

b* only judgment tor
said, no further process shall be had against him, except
judgment for costs, which he shall be holden to pay.

So also if, after judgment of outlawry rendered against
him, such constable or collector shall surrender himself,
and settle the same assessments, and pay the rates and What acts of the col.
taxes, and all costs of the process last aforesaid ; and if of outlawry', shall

of such judgment,
the same settlement, payment, and satisfaction, shall be

Ibid.

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costs,

Ibid.

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+ See ibid.

See title Assessors, part 1, page 135, 136.

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