New collector in cer tain cases not to distrain or imprison any Provided, however, that the collectors chosen to finish the collections aforesaid, on averment of payment by the person or persons assessed, to the constable or collector person. taken as aforesaid, and denial of payment to the collector for finishing the said collections, shall not proceed to distrain or imprison any person, unless a vote of such town, district, plantation, parish, or precinct, is first had therefor, and certified to the same collector by the clerk of such town, district, plantation, parish, or precinct. XV. Of their power and duty in relation to such collectors, as, from insanity or infirmity, are unable to discharge their duty: Also, their power and duty, in case of the decease of a collector. Mass. Stat. Feb. 3, Where a collector be firm, the assessors collector. It is provided by statute, that when any constable or collector of any town, district, plantation, precinct, or parish, 1792, sect. I. who may become non compos mentis, and who may have a guardian duly appointed, or who may, by bodily infirmity, comes insane or inbe rendered incapable of discharging the duties of his may appoint a new office, in the judgment of the assessors, before such insane or infirm constable or collector hath perfected his collection; the assessors shall thereupon procure and appoint in writing, under their hands, some suitable person as collector, to perfect such collection, and grant him a warrant for such purpose; and the person so appointed shall have lector. the same power and authority, as were granted to such insane or infirm constable or collector. Power of the new col Proviso respecting the appointment of the new collector. Duty of assessors, in case it shall appear that the insane or in a sum of money into than the amount of Provided, however, that no person shall be appointed to complete the collection of such infirm collector, unless he shall request the same: Provided also, that when it shall appear to the assessors, that such insane or infirm constable or collector shall have paid to the treasurer or treasurers, firm collector has paid to whom he was accountable, a larger sum or sums of the treasury, larger money, than the amount of the monies that he has collect- his collections. ed from the persons borne on his list of assessment, the assessors, in their warrant to the collector by them appointed, shall direct him to pay such sums as shall appear to them to be overpaid, as aforesaid, to the guardian of such insane constable or collector, or to such infirm constable or collector, as the case may be. And in the cases aforesaid, and in case of the decease In case a collector of any constable or collector of taxes, before his perfecting becomes insane, or infirm, or dies, before his collection, the assessors, for the time being, shall have his collections are perfected, the asses list of the assessment committed to him, and deliver the same to the collector, new ly appointed. sors may demand a power to demand and receive the list or lists of assessments of and from such infirm constable or collector, or from the guardian of such constable or collector as shall be non compos mentis, or from the executors or administrators of any deceased constable or collector, or of and from any person, in whose hands the same may be, and to deliver the same to the collector newly appointed. 1786, act 4, sect. 1. dies, the assessors may tor. Another statute has provided, that, in case any constable Mass. Stat. March 16, or collector of taxes decease before his perfecting the collection of any assessment committed to him to collect and In case a collector pay into the state-treasury; the assessors, for the time beappoint a new collec- ing, of such town, district, or plantation, shall nominate and appoint, at the charge of such town, district, or plantation, some other fit person or persons to perfect the same collection, and enable and empower such person or persons to collect the same, by granting a warrant to him or them for that purpose. 1786, sec. 5. It is further provided, by another statute, that in case of Mass. Stat. Feb. 16, the decease of any constable or collector, in any town, district, plantation, precinct, or parish, before his having adjusted the accounts of his assessment to him committed to fore having adjusted collect, for such town, district, plantation, precinct, or paassessment, commit- rish; the executors or administrators of such constable or ted to him to collect, If a collector dies, be the account of his his executor or ad- collector, shall, within two months after his decease, settle ministrator is charge able, and must settle and make up accounts with the assessors of the said town, with the assessors. district, plantation, precinct, or parish, of such part of the assessment as was received and collected by the deceased constable or collector in his life time; with which, such executors or administrators shall be chargeable, in like manner as the deceased constable or collector should be, if living; sessors to appoint a and such assessors shall, thereupon, procure and appoint, in writing, some suitable person, a collector to perfect such Power of the new col- collection; and the person, so appointed, is empowered and required to execute all such powers as were granted to the deceased constable or collector. In such case, the as new collector. lector. And if the executors or administrators of any constable or collector, so deceased, not having fully collected the as Liability of the ex ecutor or administrator of such deceased collector, in case he neglects to settle with sessment committed, shall fail of making up and settling XVI. Of their power and duty, on failure of a deficient collector to satisfy a warrant of distress, issued against him by the treasurer and receiver-general; and herein, of their liability for the neglect of such duty.. Mass, Stat. Feb. 16, 1786, sect. 5. treasury any sum due cient collector, against whom a war If any constable or collector, so failing as aforesaid, have no estate to be found, whereon to make distress, and his person cannot be taken within the space of three months Towns, districts, and from the time a warrant of distress shall issue from the make good to the plantations liable to treasurer and receiver-general as aforesaid, or, being taken thereto by a defiand committed to gaol, shall not, within three months, satisfy the same; in such case the town, district, or plantation, whose constable or collector so fails of his duty, shall within three months from the expiration of the said three months first mentioned, make good to the treasurer the sum or sums due or owing to the same, from such deficient constable or collector. rant of distress has issued. treasurer of the fail collector, it is the du assess the sum in which the said collec the polls and estates of the inhabitants. Said assessment to be committed to some other collector for And the assessors of such town, district, or plantation, having notice in writing from the treasurer, of the failure Upon notice from the of any constable or collector as aforesaid, shall forthwith ure of such deficient thereupon, without any other or further warrant, assess the ty of the assessors to sum the said deficient constable or collector is deficient, tor is deficient, upon upon the inhabitants and estates of such town, district, or plantation, in manner as the sum so committed to such deficient constable or collector was assessed, and commit the same to some other constable or collector, with warrant to collect; and in default thereof, the treasurer of the commonwealth is directed and empowered to issue a warrant of distress against such deficient assessors, for the whole sum in this particular. which may remain due from such deficient constable or collector, which shall be executed in the same manner as in the statute is prescribed, for serving other warrants of distress, which may be issued by such treasurer. collection. Liability of assessors who omit their duty tor liable to the suit of the inhabitants. Provided, however, that such constable or collector, failSuch deficient collec- ing of his duty aforesaid, for whose default the town, district, or plantation is answerable, as before expressed, shall, at all times, afterwards, be liable to the action or suit of the inhabitants, in their corporate capacity, for all such sum and sums as were assessed upon the same, through his defect, and for other damages occurring to them thereby. 1800, act 15. Power of assessors to grant a new warrant for the collection of taxes, when a former one is lost, or accidentally destroyed. XVII. Of their power to issue a new warrant for the collection of taxes, in case a former one be lost; or when a new collector is chosen. It is provided, by statute, that the assessors, for the time Mass. Stat. Mar. 4, being, of any town, district, parish, precinct, or other society by law empowered to raise money by taxes, whenever it shall be made to appear to them by any constable or collector of taxes in the town, or other such place or society as aforesaid, of which they are assessors, that an original or other warrant, issued and delivered to him for the collection of any certain tax committed to him, hath been lost or destroyed by accident, are empowered to issue a new warrant to such constable or collector for collecting the same, which shall have the same force and effect as the original Mass. Stat. July 5, 1783, act 3, sect 1. warrant. So also where a collector has removed, or is about to remove, from the commonwealth, and a new collector be chosen to succeed him; in such case the assessors shall grant a new warrant make out a new warrant, under their hands and seals, in taxes, where a collec- due form of law, and shall deliver the warrant, together Power of assessors to for the collection of tor has removed, or is about to remove with the same bill or bills, to the person chosen as aforesaid, from the common wealth, and a new to collect and levy what shall be remaining due thereon ; collector is chosen, Mass. Stat. Feb. 20, 1786, act 1, sect. 2: Ibid. sect. 3. and the person, so chosen, is vested with the same authority to levy and collect what shall then remain due on the same bill or bills, as the constable or collector was, to whom they were first committed. XVIII. Of their compensation. Each assessor shall be paid out of the town or district treasury, four shillings for each whole day he shall be necessarily employed in that service. Upon default, however, of any town or district to choose selectmen or assessors, if, in such case, they are chosen by the court of sessions, they shall be allowed a sum not exceeding ten shillings per day, for each man. XIX. Proceedings in case assessors neglect to obey the warrants of the treasurer and receiver-general; and their liability in such cases. Mass. Stat. Feb. 20, Duty of assessors to the treasurer. By statute it is provided, that all assessors, chosen or appointed, shall duly observe all such warrants as, during the 1786, at 1, sect. 4. time of their office, they shall receive from the treasurer or receiver-general, pursuant to an act or acts made and passed obey the warrants of by the general court of this commonwealth, for the assessing and apportioning any rate or tax upon the inhabitants or estates within the town or district, whereof they are assessors; on pain that the assessors of any town or district, failing of their duty required by such warrant of the treas- Penalty for neglect. urer, shall forfeit and pay the full sum in such warrant mentioned, to be by them assessed, to the use of the com monwealth; which shall be levied by distress and sale of the estates, real and personal, of such deficient assessors, Mode of levying such by warrant from the treasurer, directed to the sheriff of the penalty. county, or his deputy, in which such town or district lies. And the treasurer is authorized and required in such case, ex officio, to issue his warrant, requiring the sheriff, or his deputy, to levy the said sums accordingly; and for want of estate, to take the bodies of such deficient assessors, and imprison them until they pay the same; which warrant, the sheriff, or his deputy, is empowered and required to execute accordingly. Duty of the treasurer in case the assessors neglect to obey his warrant. sessions are directed sors. And the court of sessions, in the county where such deficient assessors dwell, are directed and empowered forth- In such case, also, the with to appoint other meet persons to be assessors of such to appoint new assesrates or taxes, according to the directions contained in the treasurer's warrant, issued to the former assessors; and the assessors, who shall be so appointed, shall take the the new assessors. oath and perform the same duties, and be liable to the same penalties, as the former assessors. Thus much as to assessors of towns and districts. Duty and liability of |