ARTICLE THIRD.

Of the Equalization of the Assessments, and the Correction of the Assessment Rolls.

SEC. 31. Assessment rolls to be examined by board of supervisors of county.

32. Board may alter the description of the lands of non-residents.

33. To estimate the tax to be paid on valuations of real and personal estate.

34. To add up, and set down the aggregate valuations of real and personal property.

35. To cause a copy of corrected assessment roll to be delivered to each supervisor.

36. To cause a copy to be delivered to collector of every town, &c.

37. Warrant of supervisors to be annexed to copy delivered to collectors; its form. 38. Account of rolls and warrants delivered to collectors, to be sent to county treasurer. 39. Warrant to be varied so as to conform to the laws respecting cities.

ART. 3.

to examine

roll.

$31. The board of supervisors of each county in this state, at Supervisors their annual meeting, shall examine the assessment rolls of the seve- assessment ral towns in their county, for the purpose of ascertaining whether the valuations in one town or ward, bear a just relation to the valuations in all the towns and wards, in the county; and they may increase or diminish the aggregate valuations of real estates, in any town or ward, by adding or deducting such sum upon the hundred as may, in their opinion, be necessary, to produce a just relation between all the valuations of real estates in the county; but they shall, in no instance, reduce the aggregate valuations of all the towns and wards, below the aggregate valuation thereof, as made by the assessors.

residents.

$ 32. The board of supervisors shall also make such alterations in Lands of nonthe descriptions of the lands of non-residents, as may be necessary to render such descriptions conformable to the provisions of this Chapter; and if such alterations cannot be made, they shall expunge the descriptions of such lands, and the assessments thereon, from the assessment rolls.

down.

$33. They shall also estimate and set down in a fifth column, to Tax to be sot be prepared for that purpose, in the assessment rolls, opposite to the several sums set down as the valuations of real and personal estates, the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax thereon.

valuations.

$34. They shall also add up and set down the aggregate valua- Aggregate tions of the real and personal estates in the several towns and wards, as corrected by them; and shall cause their clerk to transmit to the comptroller, by mail, a certificate of such aggregate valuations, showing separately, the aggregate amount of real and personal estate in each town or ward, as corrected by the board.

sessment roll.

$35. They shall cause the corrected assessment roll of each town Corrected asor ward, or a copy thereof, to be delivered to each of the supervisors of the several towns or wards, who shall deliver the same to the clerk of their city or town, to be kept by him for the use of such city or town.

TITLE 2.

Corc'rd as

$36. The boards of supervisors of the several counties in this state, shall cause the corrected assessment roll of each town or ward sessment roll. in their respective counties, or a fair copy thereof, to be delivered to the collector of such town or ward, on or before the fifteenth day of December in each year.

Warrant to

be annexed;

$37. To each assessment roll, so delivered to a collector, a warits contents. rant, under the hands and seals of the board of supervisors, or of a majority of them, shall be annexed, commanding such collector, to collect from the several persons named in the assessment roll, the several sums mentioned in the last column of such roll, opposite to their respective names.

Account to

be transmit

treasurer.

If the warrant be directed to the collector of a town, it shall direct the collector, out of the monies so to be collected, after deducting the compensation to which he may be legally entitled, to pay,

1. To the commissioners of common schools of his town, such sum as shall have been raised for the support of common schools therein : 2. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein :

3. To the overseers of the poor of the town, if there be no county poor-house, or other place provided in the county for the reception of the poor, such sum as shall have been raised for the support of the poor in such town:

4. To the supervisor of the town, all other monies which shall have been raised therein, to defray any other town expenses: And,

5. To the treasurer of the county, the residue of the monies so to be collected.

If the warrant be directed to the collector of a ward, it shall direct the collector to pay all the monies to be collected, after deducting his compensation, to the treasurer of the county.

In all cases, the warrant shall authorise the collector, in case any person named in the assessment roll shall refuse or neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person; and it shall require all payments therein specified, to be made by such collector, on or before the first day of February then next ensuing.

$38. As soon as the board of supervisors shall have sent or delited to county vered the rolls, with such warrants annexed, to the collectors, they shall transmit to the treasurer of the county an account thereof, stating the names of the several collectors, the amount of money they are respectively to collect, the purposes for which the same are to be collected, and the persons to whom, and the time when the same are to be paid; and the county treasurers, on receiving such account, shall charge to each collector, the sums to be collected by him.

Cities.

39. Wherever the laws respecting cities, shall have directed the monies assessed for any local purpose, to be paid to any person or of

ficer other than those named in the preceding thirty-seventh section, ART. 1. the collector's warrant may be varied accordingly, so as to conform to such alteration.

TITLE III.

OF THE COLLECTION OF TAXES, THE DISPOSITION TO BE MADE OF
THE MONIES collected, AND THE PROCEEDINGS IN RELATION
TO UNPAID TAXES.

ART. 1.-Of the manner in which taxes are to he collected, and the duties of the col-
lector.

ART. 2. Of the payments and returns to be made by the county treasurers, and the duty of the comptroller, and other officers thereupon.

ART. 3.—Of sales for unpaid taxes, and the conveyance and redemption of lands sold.

ARTICLE FIRST.

Of the Manner in which Taxes are to be Collected, and the Duties of the Collector.

SEC. 1. Collectors, upon receiving tax list and warrant, to proceed to collect the taxes.

2. Where persons refuse to pay, tax to be levied by distress and sale.

3. Collector to give notice of time and place of sale.

4. If property sells for more than tax, surplus how to be disposed of.

5. Remedy against persons who remove before collection of tax.

6. Collectors to pay money as required in warrant to town officers and county treasurer. 7. When the taxes collected for town charges amount to more than the charges upon

the town, surplus to be paid to county treasurer.

8. When collector is to receive tax on part of a lot.

9. Person paying tax on part, to state who the owner is.

10. Collector to deliver to county treasurer a list of uncollected taxes.

11. If any collector refuse to serve, &c. supervisor and two justices to appoint another.

12. Warrant to be issued to the person so appointed.

13. If collector neglects to pay over monies, county treasurer to issue warrant.

14. Duty of sheriff to whom such warrant shall be directed.

15. Sheriff to state in his return the amount collected.

16. If none, or a part only of monies due, be collected, bond of collector to be put in suit. 17. If sheriff neglect to make return, &c. to be proceeded against by attachment. 18. If proceedings by attachment are had, county treasurer to certify it to comptroller. 19. Attorney-general to prosecute sheriff and his sureties for sum due on warrant. 20. When collector settles for taxes, county treasurer to give satisfaction piece. 21. Upon production of satisfaction piece, county clerk to discharge collector's bond. 22. Fees of officers taking acknowledgment of such satisfaction pieces. S1. Every collector, upon receiving the tax list and warrant, shall Collector to proceed to collect the taxes therein mentioned, and for that purpose shall call, at least once, on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

call for taxes.

in case of re

$ 2. In case any person shall refuse or neglect to pay the tax im- Proceedings posed on him, the collector shall levy the same by distress and sale of fusal to pay. the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found, within the district of the collector; and no claim of pro

TITLE 3.

Sale, &c.

Ib.

perty to be made thereto by any other person, shall be available to prevent a sale.2

33. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up, in at least three public places, in the town where such sale shall be made. The sale shall be by public auction.

S4. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person in whose possession such property was, when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person for whose tax the property was distrained, the surplus monies shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties shall be determined by due course of law. Proceedings $ 5. In case any person upon whom any tax now is, or hereafter moval of per- shall be assessed, in any ward of any of the cities, or in any town within this state, shall have removed out of such ward or town, after such assessment, and before such tax ought by law to have been collected; or if any person shall neglect or refuse to pay any tax which now is, or hereafter shall be assessed in any ward of either of the said cities, or in any town, upon any estate of such person, situated out of the ward or town in which he shall reside, and within the county; it shall be lawful, in either of those cases, for the collector of such ward or town, to levy and collect such tax of the goods and chattels of the person assessed, in any ward within the said cities, or in any town within the said county, to which such person shall have so removed, or in which he shall reside.

in case of re

son taxed.

Collector to pay over monies.

$6. Every collector shall, within one week after the time mentioned in his warrant, for paying the monies directed to be paid to the town officers of his town and to the county treasurer, pay to such town officers and county treasurer, the sums required in such warrant to be paid to them respectively, first retaining the compensation to which he may be legally entitled. The town officers to whom any such monies shall be paid, shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer, and shall entitle him to a credit, in the books of the county treasurer, for the amount therein stated to have

(2) Replevin prohibited in this case, in Part III. See General Index, Title Replevin.— (3) Mode of determining rights of parties, prescribed in Part III. See General Index, Title Taxes.

been received; and no other evidence of such payment shall be received by the county treasurer.

ᎪᎡᎢ . 1.

sum collected

charges, sur

$7. Whenever any greater amount of taxes shall be assessed in If greater any town than the town charges thereof, and its proportion of the than town state tax, and county charges, the surplus shall be paid by the col- plus how dislector to the county treasurer, who shall place it to the credit of such town, and the same shall go to the reduction of the tax of the succeeding year.

posed of.

of lot.

S8. The collector shall receive the tax on a part of any lot, piece Tax on part or parcel of land, charged with taxes, provided the person paying such tax shall furnish a particular specification of such part; and if the tax on the remainder of such lot, piece or parcel of land, shall remain unpaid, the collector shall enter such specification, in his return to the county treasurer, to the end that the part on which the tax remains unpaid, may be clearly known.

S9. If the part on which the tax shall be so paid, be an undivided share, then the person paying the same, shall state to the collector who is the owner of such share, that it may be excepted in case of a sale for the tax on the remainder. And the collector shall enter the name of such owner on his account of arrears of taxes.

Duty of col

lector as to

$10. If any of the taxes mentioned in the tax list annexed to his warrant shall remain unpaid, and the collector shall not be able to unpaid taxes. collect the same, he shall deliver to the county treasurer an account of the taxes so remaining due; and upon making oath before the county treasurer, or in case of his absence, before any justice of the peace, that the sums mentioned in such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels, belonging to, or in the possession of the persons charged with, or liable to pay such sums, whereon he could levy the same, he shall be credited by the county treasurer with the amount thereof.

if collector

serve, &c.;

pointed.

$ 11. If any person chosen or appointed to the office of collector Proceedings of any town or ward in this state, shall refuse to serve, or shall die, refuse to resign, or remove out of the town or ward, before he shall have en- another aptered upon or completed the duties of his office, or shall be disabled from completing the same, by reason of sickness or any other cause, the supervisor and any two justices of such town or ward, shall forthwith appoint a collector for the remainder of the year, who shall give the like security, and be subject to the like duties and penalties, and have the same powers and compensation, as the collector in whose place he was appointed; and the supervisor shall forthwith give notice of such appointment to the county treasurer. But such appointment shall not exonerate the former collector, or his sureties, from any liability incurred by him or them.