SECT. 4. The petitioners shall pay the officer's fees, namely: CHAP. 13. thirty cents for each service, and twelve cents for each page of Fees of the of copy, and four cents for each mile of travel, in making such service. ficer. 1821, 166, § 2. CHAPTER 14. OF THE ASSESSMENT AND COLLECTION OF TAXES. ARTICLE 1. OF TAXES ON UNINCORPORAT-|SECT. 22. Taxes to be assessed according to FD PLACES. SECT. 1. State taxes on lands not other wise taxed, to be advertised by the state treasurer. 2. Lien on the land for such taxes. 3. County taxes on such land to be notified to the state treasurer. 4. Of the state treasurer's proceedings. 5. Appropriations for same by the legislature. 6. Governor to draw his warrant therefor. 7. County treasurer precluded from selling such lands. 8. Within what time the owner may redeem the same and on what terms. 9. In case of non-payment, the land forfeited after four years. 10. Laws now in force retained for the purposes of collection of taxes, prior to 1841. ARTICLE II. OF THE ASSESSMENT OF TAX ES IN INCORPORATED PLACES. 13. To be recorded and a copy trans- 14. County commissioners' warrant to the assessors of towns. 15. No town tax, except for sums legally voted by the town. 16. Of assessors of towns. 17. Assessors to give notice before making any assessment. 18. Consequences of not bringing in lists to assessors. 19. Assessors may require such lists to be sworn to. 20. Assessors may make abatements on application within one year. 21. Right of appeal to the county commissioners. the rules of the last act raising a state tax. To whom to be committed. 23. County and town taxes assessed by the same rules. 24. State and county taxes may be added to other taxes. 25. Overlay not to exceed five per cent. 26. Record of assessment, &c. to be deposited in the assessors' office. 27. Certificate of the assessors to the state treasurer, of state tax. 28. To the county treasurer, of county tax. 29. Selectmen to be assessors in case of failure of choice of assessors. 30. Penalty on towns for not choosing assessors or selectmen. 31. When county commissioners may appoint assessors of towns. Proceedings thereupon. 32. Duty of such assessors to observe warrants of state and county trea surers. 33. Penalty on assessors neglecting to assess any state tax. 34. Penalty for neglecting to assess any tax required by warrant of county treasurer. 35. When the assessors may be arrested. 36. Other assessors to be appointed by county commissioners in case of such neglect. 37. How the state treasurer may proceed when towns neglect for five months to assess a state tax. 38. How county treasurer may proceed for neglect of towns in regard to taxes required in his war rant. 39. Proceedings of the state or county treasurer in case of deficiency of property of delinquent assessors. 10. Of the choice of assessors of plantations, assessed for state taxes. CHAP. 14. SECT. 41. Forfeiture by assessors refusing to SECT. 67. Overplus to be restored, with an be sworn. 42. New assessors to be chosen in such case. 43. Plantations subject to the same penalties, as towns. 44. Organization of plantations for the purpose of taxation. 45. Forfeiture for refusing to serve a warrant for meeting of the same. 46. Of their officers. 47. Assessors to take a list of polls and valuation of property. 48. Plantation meetings. 49. Officers liable, if they neglect to be sworn. 50. Taxes on dogs in Portland and Eastport. 51. Lands to be assessed to the tenants or owners, in the town where situated. Persons part owners with others may be taxed separately on furnishing a description of their separate interests. 52. Lands of deceased persons before distribution may be taxed to executors, &c. 53. Supplementary assessments may be made to correct mistakes, notwithstanding the overlay and disproportion on polls. 54. Notice to be given to assessors of changes of ownership, &c. Also of the interests of tenants in common, &c. 55. Stock employed in factories to be taxed where manufactured. Lien on the same. 56. Assessors responsible for their faithfulness only. ARTICLE III. OF THE COLLECTION OF TAXES IN INCORPORATED PLACES. 59. Provision in case of loss of war- 60. Of the choice of collectors. or commitment. 62. Constable or collector required to serve warrant. 63. Also required to give bond. 64. Provision in case of the death of any collector. 65. Powers of plantations to choose collectors, &c. 66. Of distress, for nonpayment of taxes, on goods and chattels. account. 68. Body of delinquent may be arrest- 69. If party is like to abscond, arrest 71. When new collectors or consta- 72. Mode of distraining shares in corporations. 73. Duty of corporation officers to furnish certificates. 74. Collection of persons removing to other parts of the state. 75. In what cases collector may sue for taxes in his own name. 76. Collector to certify unpaid assessments on real estate to town treasurer. 77. Treasurer to record and advertise the same. 78. What description when name of town has been altered. 79, 80. Mode of advertising. 81. Conditions on which taxes may be discharged within four years. 82. Treasurer to advertise again after four years. 83. Conditions on which taxes may then be discharged. 84. Lien of the town on such real estate. 85. Land forfeited after five years from the assessment. Towns may release on certain conditions. 86. Treasurer to leave certificate with register of deeds. 87. How the title of the town may be proved. 88. Remedy for a party illegally assessed. 89. Two years more allowed for advertising, if before omitted. 90. Treasurer's receipt evidence of payment and redemption. 91. Of distress on nonresident owners of improved land. 92. Officer may sue after two months notice in writing. 93. Collector may demand aid. Penalty for refusing. 94. Collector to exhibit his account to selectmen, at least once in two months. 95. Forfeiture for neglect thereof. 96. Proceedings when collector removes from the state, or is about to do so; and when treasurer has SECT. 122. Town to choose a new collector. CHAP. 14. issued his warrant of distress. 123. Collector refusing to deliver up assessments, &c. to be committed to jail. SECT. 97. Warrant to new collector in such case. 96. Penalty, if the old collector refuse to give up his bills and pay over his collections. 99. When collector becomes incapacitated, assessors to appoint another. 100. Over payments to be restored to such collector, if any. 101. Right of assessors to demand the lists of persons in possession of them, in certain cases. 102. State treasurer may issue warrants of distress against delinquent col, lectors. 103. State treasurer shall also issue his execution at the request of the selectmen, if tax be overdue. 104. Liability of the town to make up deficiency of its collector. 105. A new assessment to be made on the town. 106. Otherwise the treasurer to make distress upon the assessors. 107. Delinquent collector liable to the suit of the town. 108. If collector die, his executor, &c. 124. Copies of assessments, &c. to be delivered over to the new collector. 125. Proceedings when a party declares an uncancelled tax to have been paid. 126. When a town neglects to choose a constable or collector, proceedings. 127. Plantations and their officers to be liable as in case of towns. 128, 129. Proceedings of sheriff on receiving assessment and warrant. His fees. 130. Proceedings on commitment of persons on a warrant for taxes. 131. When they are discharged from confinement, town liable for the amount to state or county. 132. Of the liability of the collector in such case, if commitment be after one year. 133. Officers' fees in cases of commitment for taxes. to settle with the assessors in two ARTICLE IV. DUTIES OF TOWN TREASUR months after acceptance. 109. New collector to be thereupon appointed in writing by assessors. 110. If executor, &c. neglect to settle, he may be chargeable with the whole sum committed to the deceased collector. 111. Treasurer to issue a warrant a gainst delinquent collectors.Form of such warrant. 112. Duty of sheriff in returning exe cutions or warrants of distress. When an alias may issue. 113, Sheriff's liability in case of neglect. 114. Treasurers of state, &c. to issue their warrants against him, directed to a coroner. 115. Officers selling personal property, to proceed as on execution. 116. Sale of real estate in such cases. Notice. 117. Proceedings at the sale. 118. Of the deed and its effect. 119. Alias warrant and proceedings thereon. 120. Deficient officer entitled to the privileges of a debtor on a private execution. 121. His accounts to be adjusted with the assessors on his making proper exhibits, and delivering a copy of assessments. ERS WHEN APPOINTED COLLECTORS OF TAXES. 134. Towns may appoint their treasurer, collector of taxes. He may appoint assistants. Their bond. 135. Towns may agree on abatements to be made on payments at stated times. 136. Public notice to be given within 137. Abatements on such taxes as are 141. Town treasurers required to give 142. To render an account every three months, if requested. 143. May issue his warrant to the sheriff, &c. to distrain for taxes, after the times fixed for payment. 144. Treasurer may distrain before, if there be danger of losing a tax. 145. Officer to give previous notice before distraining. 146. His powers the same, as those of collectors of taxes. СНАР. 14. State taxes on tracts of land not otherwise taxed to be advertised by the state treasurer. 1836, 201, § 1. Lien on the land for such taxes. ARTICLE V. SPECIAL PROVISIONS. 148. Remedy for a person, whose es- SECT. 149. Event of sale not conclusive as to value. 150. Treasurer's warrants, returnable in three months and renewable. 151. Sheriffs' powers the same on alias and pluries warrants. ARTICLE I. OF TAXES ON UNINCORPORATED PLACES. SECTION 1. Whenever a state tax shall be imposed, or assessed by the legislature on any township or tract of land not taxable by the assessors of any town or organized plantation, it shall be the duty of the state treasurer to cause the said assessment to be published in the newspaper of the printer to the state, three weeks successively, the last publication to be within three months from the day, on which such assessment was made by the legislature. SECT. 2. The said land shall be held liable to the state for the payment of all such state taxes, and for the repayment of all such 1836, 201, § 1. sums, as the state may have paid, to discharge any taxes or rates assessed by county commissioners, together with the interest thereon, for the term and at the rate hereinafter specified. County taxes on such lands to be notified to the state treasurer. 1836, 201, § 2. Of the state treasurer's pro1836, 201, § 2. ceedings. Appropriations for same by the legislature. SECT. 3. Whenever any rate or tax, on any such township or tract of land, as is mentioned in the preceding sections, shall have been duly assessed, or ordered by the county commissioners, whether such assessment be for the purpose of defraying the ordinary county expenses, or for making, or keeping in repair, highways through, or within the limits of such township or tract, it shall be the duty of the county treasurer, immediately to notify the state treasurer of the same; specifying the tract assessed, and the time and amount of such assessment. SECT. 4. It shall be the duty of the state treasurer forthwith to give credit to said county treasurer for said sum, on the books of the state treasury, and forward a certificate of the same to the county treasurer; and he shall cause said assessment to be published in the same manner, as is provided in case of the assessment of a tax by the legislature. SECT. 5. The state treasurer, in his annual report, shall present to the legislature a list of all such outstanding credits, in order that 1856, 201, § 2. suitable appropriations may be made for payment thereof. Governor to draw his war rant therefor. SECT. 6. The governor, with advice of the council, having drawn his warrant therefor, the state treasurer shall forthwith pay 1836, 201, § 2. the same to said county treasurer, and take his receipt for the same. SECT. 7. The county treasurer shall be precluded from advertising the same, or causing to be sold such township or tract of land for any tax, for which he shall have received credit as aforesaid, on the books of the treasury. County treasur er precluded from selling such lands. 1836, 201, § 2. Within what time the owner may redeem the same, and on what terms. 1836, 201, § 3. SECT. 8. The owner of any such township or tract of land, assessed as aforesaid by the legislature, or county commissioners, and advertised as aforesaid by the state treasurer, may, at any time within four years from the time of publishing said assessment, redeem the same, by paying into the treasury of the state, the amount of all state taxes, and all the amounts due thereon, which the state may have paid or credited to the county treasurer, for any taxes or rates asses sed on said land by the county commissioners, together with interest CHAP. 14. on said sums, at the rate of twenty per cent per year, said interest to be computed on said state tax, from the expiration of one year from the date of the respective acts of assessment; and the interest on said sums, which may have been paid or credited to said county treasurer, to be computed from the respective dates of the governor's warrants, drawn as aforesaid, for said payment, to said county trea surer. land forfeited SECT. 9. If any state tax upon any township or tract aforesaid, In case of nonwhich shall have been advertised in the manner prescribed in the payment the first section, together with the interest thereon, as above required, after four years. shall not have been paid into the state treasury, for the space of 1836, 201, § 4. four years next following the act of assessment by the legislature; or if any sum, advanced to the county treasurer, or credited to him by the state, as aforesaid, for the payment of any tax assessed by the county commissioners, upon such township or tract, together with the interest required thereon, shall not have been paid into the state treasury, within four years from the giving credit to said county treasurer on the books of the state, then, in either such case, said township or tract shall be wholly forfeited, and the title thereof shall vest in the state, free and quit from all claims by any former owner, and the same shall be held and owned by the state, by a title, which is hereby declared to be perfect and indefeasible. SECT. 10. All laws now in force, relating to the collection of Laws now in taxes, shall be and remain in full force, for all the purposes of col- force retained lecting any taxes, which may have been assessed prior to January of collection of first, in the year of our Lord one thousand eight hundred and forty- taxes prior to one. ARTICLE II. OF THE ASSESSMENT OF TAXES IN INCORPORATED PLACES. for the purposes 1841. SECT. 11. When any state tax is imposed, and is required to be of state taxes assessed by the proper officers of the several towns and plantations towns. in the state, the treasurer of the state shall send such warrants, as he 1821, 116, § 4. shall from time to time be ordered to issue, for the assessment of such tax, enclosed to the sheriffs of the different counties, whose duty it shall be to transmit the same to the assessors of the several towns and organized plantations, in their respective counties, according to the directions thereof. be annually sioners. SECT. 12. For the purpose of the assessment of any county Estimates for tax, the county commissioners in the several counties, at their regu- county taxes to lar meeting or session next before the first day of January annually, made by the shall make up and prepare estimates of the sums necessary to county commisdefray the expenses, which have accrued, or may probably accrue 1821, 97, § 1. for one year from said day, including the building and repairing of jails and court houses and appertenances, with the debts, owed by such counties respectively. transmitted to SECT. 13. Said estimates shall be recorded by the clerk of said To be recorded commissioners in a book provided and kept for that purpose; and a and a citted copy of said estimates shall be signed by the chairman of the the secretary of county commissioners, and attested by their respective clerks, who state. 1821, 97, § 1. shall transmit the same to the office of the secretary of state, on or |