himself aggrieved, having first complied with the provisions contained in sec. 4, chapter 43 of this title, may, within nine months after notice of such tax, and not afterward, apply by petition to the court of common pleas in the same county, who shall make such order thereon as justice may require.

SECTION 1. Every collector, in the collection of taxes commit ted to him to collect, and in the service of his warrant, shall have the powers of law vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. SEC. 2. The collector shall give notice of such tax to every person taxed, or leave a notice thereof in writing at his usual place of abode, fourteen days at least before he shall distrain therefor, unless in cases where he has reason to believe such person is about to remove from town.

SEC. 3. The collector shall give the same notice, in writing, of all taxes assessed against any corporation, to the cashier, treasurer or some principal officer of such corporation.

SEC. 4. Upon neglect or refusal of any person or corporation to pay the taxes assessed on them, the collector may distrain the goods and chattels of such person or corporation.

SEC. 5. No distress shall be made of any person's tools or implements necessary for his trade or occupation, nor of his arms or utensils of household necessary for upholding life, nor of bedding or apparel necessary for him or his family.

SEC. 6. The collector shall keep the property distrained four days at the cost of the owner. If the tax, cost and charges are

not then paid, he shall post up in two or more public places in the town where the sale is to be, twenty-four hours before the time of sale, a notice of the place, day and hour of sale, with a particular description of the property to be sold, and at the time and place appointed, which shall be in the town where the distress is made, between the hours of ten in the forenoon and six in the afternoon, and within forty-eight hours after the expiration of said four days, shall sell the same at public auction to the highest bidder.

SEC. 7. A particular account in writing of the taxes of the delinquent, the collector's fees, and the charges of keeping and sale; and the amount of sale of each article, with the overplus, if any, after deducting said taxes and charges, shall be delivered immediately upon such sale to the owner, or be ready to be delivered to him upon request.

SEC. 8. For want of goods and chattels whereon to make distress, the collector may take the body of any person neglecting or refusing to pay the tax assessed against him, and commit him to the common jail.

SEC. 9. In such case the collector shall give to the jailer an attested copy of his warrant, and thereupon certify the sums such person is taxed in his list, and that he has taken his body for want of goods and chattels whereon to make distress; and the jailer shall receive and detain such person in his custody until he pays such tax, costs of commitment and charges of imprisonment, or be otherwise discharged thereof by due course of law.

SEC. 10. In case of removal from town or of an assessment upon the personal property of non-residents, the collector may distrain the property, or arrest the body of any person named in his list, wherever such person or his property may be found.

SEC. 11. Collectors shall be entitled to the same fees for the collection of taxes by distress and sale, or for arresting or committing any person to jail, as sheriffs are entitled to receive for like services upon civil process.

SEC. 12. The real and personal property of corporations shall be liable to be taken and sold for taxes in the same manner as the property of individuals; and the franchise of taking toll may be taken and sold for taxes in the same manner as the same may be sold on execution.

SEC. 13. The real estate of every person or corporation against whom any tax may be assessed, shall be holden for such tax for one year from the first day of June following, and may be sold by the collector in case such person shall die or remove from town and leave there no personal estate on which distress can be made, or in case such person or corporation shall neglect or refuse to expose goods and chattels whereon distress may be made.

SEC. 14. The collector shall give notice of such sale by posting up advertisements thereof in two or more public places in the town, at least six weeks before the sale, in which shall be stated the name of the owner or of the person to whom the same was taxed,

and also the name of the occupant, if any, at the time of posting such notice, the amount of the tax, and the place, day and hour of the sale.

SEC. 15. The powers and duties of the collector in relation to such sale; the time, place and manner of the same; the powers and duties of the collector and town clerk in relation to the proceedings subsequent thereto; the fees of the collector and town clerk, and the rights of the owner in relation to the redemption thereof; shall be the same as are prescribed by the law relating to the sale of the estates of non-residents.

SEC. 16. No person to whom any list of taxes shall be committed for collection shall be liable to any suit or action by reason of any irregularity or illegality of the proceedings of the town or of the selectmen, nor for any cause whatever except his own official misconduct.

SEC. 17. Any town may by vote at the annual meeting, direct a discount to be made to those persons who shall pay their taxes within such periods as the town may limit, and every person so paying shall be entitled to such discount.

SEC. 18. Any town may by such vote direct the time at which notice shall be given to persons whose taxes shall be then unpaid, of the amount of the same; and if the same shall not be paid, with twenty cents for such notice, within fourteen days thereafter, the collector may distrain for the same.

SEC. 19. Any collector being authorized by vote of the town, may appoint deputies who shall be sworn, shall give bond to the satisfaction of the selectmen and shall have the powers of collectors, and may be removed at the pleasure of the collector.

CHAPTER 49.

OF THE COLLECTION OF TAXES OF NON-RESIDENTS.

14. Money tendered left with town clerk 18. Non-residents may work out highway

SECTION 1. A list of the taxes assessed on the real estate of persons not resident in the town, shall be made by the selectmen, under their hands, in which shall be inserted the name of the owner, if known, otherwise the name of the original owner, if known, the number of the lot and range, if lotted, otherwise such description as the land may be readily known by; the number of acres, and the amount of taxes assessed thereon. (R. S., chap. 46, sec. 1.)

SEC. 2. Such list shall be delivered to the collector on or before the thirtieth day of May, and the collector shall on or before the eighth day of the next session of the general court in June deliver a certified copy of his list to the deputy secretary who shall certify thereon the time of its receipt. (R. S., chap. 46, sec. 2.)

SEC. 3. The deputy secretary shall keep such copy at Concord till the first day of September following, for the inspection of all concerned, and shall receive the tax on any tract, with ten per cent. thereon for his services, and give a receipt therefor. (R. S., chap. 46, sec. 3.)

SEC. 4. The deputy secretary at any time after the first day of September, on application, shall return the said copy to the collector, with a certificate of the taxes by him received, and shall pay to the collector the amount, taking his receipt therefor. (R. S., chap. 46, sec. 4.)

SEC. 5. Whenever a copy of the list of non-resident taxes shall be returned to the collector as provided in section four of chapter 46 of the revised statutes, [sec. 4, of this chapter,] the deputy secretary shall retain in his office a certified copy of the same and of the payments made to him thereon, and the amount actually paid to him for making such copy by the collector, may be charged by the collector with the other costs. (Laws of 1847, chap. 495.)

SEC. 6. The collector, after receiving from the deputy secretary said copy and certificate, shall advertise the land on which the taxes have not been paid, for sale, in the New Hampshire Patriot and State Gazette printed at Concord, and also in some newspaotherper printed in the county where the land is situate, if any, wise in some adjacent county. (R. S., chap. 46, sec. 5.)

SEC. 7. The advertisement shall contain the same name, same description of the land taxed and amount of tax, which is inserted in the collector's list, and the time and the place of sale; and shall be published three weeks successively, commencing at least eight weeks before the sale. (R. S., chap. 46, sec. 6.)

SEC. 8. A similar advertisement shall be posted up at some public place in the town where the lands lie, during the same period. (R. S., chap. 46, sec. 7.)

SEC. 9. Every such sale shall be at auction, in some public place, in the town or place where the land is situate, and between the hours of ten in the forenoon and six in the afternoon, and shall be so much of the owner's estate as will pay the taxes and incidental charges; but, if necessary, the sale may be adjourned from day to day, not exceeding three days, by proclamation made at the place of sale within the hours aforesaid. (R. S., chap. 46, sec. 8.)

SEC. 10. The collector shall, within ten days after any sale, deliver to the town clerk an account of the sales with the charges of sale, under oath; copies of the newspapers in which the advertisement was published, and the advertisement posted up, with an affidavit that it was so posted up, which shall be kept on file; and the said account, advertisement and affidavit shall be recorded by the town clerk, and a certified copy of such record shall be competent evidence. (R. S., chap. 46, sec. 9.)

SEC. 11. Every person interested in any land sold as aforesaid, may redeem the same by paying or tendering to the collector or his administrator, or in his absence, at his usual place of abode, the amount for which the land was sold, with twelve per cent. interest thereon from the sale to the time of payment or tender. (R. S., chap. 46, sec. 10.)

SEC. 12. The purchaser of non-resident lands sold at auction for taxes may, at any time after the collector shall have received his list from the deputy secretary, pay to such collector any tax assessed upon said land subsequent to that for which it shall have been sold; and any person claiming the right to redeem said land, shall, to redeem the same, pay to the collector who sold the same, in addition to the amount for which said land was sold, with the interest thereon as prescribed by law, the sum so paid for said subsequent tax with simple interest thereon; provided, said purchaser shall have left with the collector of whom said land was purchased, the receipt of the collector to whom such subsequent tax may have been paid, for the same, to be delivered to the person redeeming said lands. (Laws of 1851, chap. 1125.)

SEC. 13. Upon such payment or tender the collector or his administrator shall give a receipt therefor, and shall pay over the money so paid or tendered, to the purchaser upon demand. (R. S., chap. 46, sec. 11.)

SEC. 14. In case a tender shall be made in the absence of the collector or his administrator, at his house, the party tendering shall, before the time of redemption expires, leave the money so tendered with the town clerk for the use of such collector, with a notice of such tender, which shall be forthwith recorded by said town clerk, who shall give a receipt for the same, and shall be paid