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debtor shall forthwith pay to the said collector the tax of such absent person, with the cost of citing as aforesaid, if he hath sufficient property in his possession, or shall deliver unto the said collector all or so much of the property of such absent person as will be sufficient to discharge his said tax and
Sec. 15. If any attorney, agent, factor, trustee or debtor of such absent person as aforesaid, shall neglect or refuse on being cited to appear before any justice as aforesaid, to declare on oath how much, if any, of the property of such absent person he hath in his possession; or having declared on oath as aforesaid, shall neglect or refuse to pay the tax of such absent person; or to deliver to the collector all or so much of the property of such absent person as will be sufficient to pay the same with costs, such justice shall forthwith grant unto the said collector his warrant of distress against the proper goods and chattels of such attorney, agent, factor, trustee or debtor ;, and the said collector is hereby authorized and empowered to seize and distrain the same, or so much thereof as will be sufficient to pay and discharge said tax with cost.
Sec. 16. If any attorney, agent, factor, trustee or debtor shall pay the tax of any such absent person, or shall deliver unto the collector the property of such absent person for that purpose, or shall have his goods and chattels distrained for the payment of such absent person's tax in manner as aforesaid, it shall be a good and sufficient bar to any action which shall or may be brought for the same by such absent person against such attorney, agent, factor, trustee or debtor.
Sec. 17. The general treasurer for the time being is hereby empowered and directed to call special courts upon any collector of taxes and his sureties, who shall neglect to pay into the general treasury the proportion of any tax to him committed to collect, by the time limited for collecting the same; and town treasurers shall on request deliver the bonds of any delinquent collector unto the general treasurer for
Sec. 18. In all executions issuing on any judgment obtained by the general treasurer as aforesaid, against any delinquent collector of taxes and his sureties, the words “ or real estate” shall be inserted in the mandatory part of such execution immediately after the words “goods and chattels ;" and the sheriff to whom the said execution shall be delivered shall, immediately on the receipt of the same, attach and take into his possession all the estate real and personal within his precinct belonging to such collector; and shall immediately after such attachment, advertise the said estate real or personal to be sold at public auction within twenty days thereafter; and shall cause so much of said estate to be sold as will be sufficient to pay and satisfy the amount of such execution, and all incidental expenses and costs.
Sec. 19. "In case of accidents or extraordinary storms or tempests, by reason whereof few or no purchasers may attend, it shall and may be lawful for the sheriff to adjourn the sale of the estates so attached, from one day to the next, and so for three adjournments, and no longer.
Sec. 20. If the estate real or personal of such delinquent collector, which shall be sold as aforesaid, shall not be sufficient to discharge the amount of the execution, with the cost of levying the same, an alias execution shall be immediately issued against the sureties of such collector for levying and collecting the remainder ; which execution shall be levied on the estate, real and personal, of the sureties in manner as above directed, and shall be returnable in fourteen days from the date thereof.
Sec. 21. If any town treasurer shall neglect or refuse to deliver to the general treasurer as herein required the bond of any delinquent collector, to be prosecuted in manner as aforesaid, the general treasurer shall immediately issue a warrant of distress against such town treasurer, directed to the sheriff or his deputy of the county in which such town treasurer shall reside ; and the said sheriff or deputy shall, on the receipt of the same, attach and take into his possession all the estate, real and personal, of such town treasurer, and sell the same at public auction in the same manner he is directed to sell the estates of delinquent collectors; and if the estate of such town treasurer attached and sold as aforesaid shall not be sufficient to discharge the tax for which such delinquent collector is in arrear, together with the cost of executing said warrant of distress, the body of said town treasurer shall be committed to jail, there to remain until such tax and costs are fully paid and satisfied.
SEC. 22. In all cases where by virtue of this act real estates are liable for the payment of taxes, and the manner of selling the same and executing deeds thereof is not herein prescribed, the same shall be sold at public auction to the highest bidder; notifications thereof having been set up in two or more public places in the town where such real estate lies, twenty days at least previous to such sale ; and a deed or deeds thereof made and executed by the sheriff or collector who shall sell the same, shall vest in the purchaser all the estate,
right and title the owner or owners thereof had in and to such real estateľat'the time said tax was assessed, subject to the provisions herein after contained.
Sec. 23. All town taxes which shall be assessed in any town shall be assessed, levied and collected in the same manner as the state taxes are, or by this act ought to be; and the town treasurer of each town shall have the same power of calling special courts on delinquent collectors and their sureties, and of levying execution on their estates, real and personal, as the general treasurer hath by this act.
Sec. 24. All warrants that shall be granted for collecting taxes shall continue and remain in full force until the whole of each respective tax shall be collected.
Sec. 25. Assessors shall receive such reasonable compensation for apportioning each tax as the town may allow ; town clerks for copying the tax bills shall be paid as for other copies; and collectors shall be paid for collecting at the rate of five per cent., unless they shall have agreed with the town for a less sum therefor ; which fees shall be paid out of each town treasury.
SEC. 26. When any tax shall be ordered by the general assembly to be assessed upon the inhabitants of this state, and any or either of the towns therein shall neglect or refuse to assess such tax upon the inhabitants of their respective towns, agreeably to such order of the assembly, such towns so neglecting or refusing shall pay a fine of double their proportion of said tax; to be recovered by the general treasurer by an action of debt against the town treasurer of such delinquent town, in either of the courts of common pleas; and further, any such delinquent towns, notwithstanding their being fined, shall be obliged to pay their proportion of tax.
Sec. 27. So much property as now is or hereafter may be invested in houses for public religious worship, or in houses for schools, academies and colleges, established or owned by any town, company or corporation, and the land on which they stand, together with such other property as now is or hereafter may be specially exempted by a charter granted by this general assembly, and such lots of land as are or may be exclusively used as burial grounds, are hereby exempted from taxation.
Sec. 28. No property whatsoever of any description not ceded or belonging to the United States or this state, except as aforesaid, shall, on any pretence whatever, be deemed to be exempted from taxes ; any law or act public or private to the contrary notwithstanding.
Sec. 29. The electors in the several towns in town meeting assembled may, if they deem it expedient, whenever they shall order a town tax, elect such and so many assessors of town taxes not exceeding seven, and one or more collectors of such tax as they shall think expedient, and said assessors and collector or collectors when so elected shall be subject to and regulated by the laws of the state relative to the assessing and collecting of taxes.
Sec. 30. Whenever any person shall become insolvent or die insolvent, the several towns to which he may stand indebted for town taxes shall have preference, after payment of debts due to the United States and to this state, over other debts and demands, save those due for necessary funeral charges of the deceased, for attendance and medicines during his last sickness, in the same manner that the United States have preference.
Sec. 31. . All personal property held in trust by any executor, administrator or trustee, the income of which is to be paid to any other person, shall be assessed against such executor, administrator or trustee in the town in which such other person is an inhabitant; but if such other person resides out of the state, the same shall be assessed in the town where the executor, administrator or trustee resides.
Sec. 32. All the picking, carding, spooling, drawing, spinning and reeling frames, dressing and warping machines, looms, tools and other machines of every kind and nature, propeiled by steam or water power in any cotton or woollen factory, shall be assessed and pay taxes in the towns where they are located, in the same manner as though the owner thereof resided in said towns.
Sec. 33. The owners of such property shall have the same right and privilege to present a list of said property to the assessors, and to appeal, as though they were inhabitants of the towns where said property is situated, in the same manner as is herein before provided for the inhabitants of towns.
SEC. 34. In the assessment of all taxes, buildings standing on leased land, the leases whereof are in writing and recorded, shall be deemed real estate, and if any such building shall be removed, the lien thereon shall not thereby be affected; but any collector
sell the same in the same manner as he can sell other real estates by virtue of this act.
Sec. 35. In case any person shall be assessed for more than one piece or parcel of real estate lying in any one town, or for real and personal estate in the same tax, the collector of such tax may levy and collect the whole amount of such
person's tax out of any part of said person's real estate which shall be owned by him at the time of the actual collection thereof, or out of his personal estate.
Sec. 36. In case of the sale of any real estate or buildings for the payment of taxes, the person who owned the same at the time the same was assessed for such taxes, his heirs and devisees, shall have the right within six months after such sale to redeem the same upon repaying to the purchaser the amount paid therefor with twenty per cent. in addition.
Sec. 37. Whenever any state tax shall be ordered by the general assembly, and apportioned among the several towns, any town may at any time before the time limited for the payment, pay such town's proportion of said tax into the general treasury, out of the town treasury of such town, and include the same if necessary in any future town tax ordered by such town; in such case no assessment of said town's proportion of said state tax need be made by the assessors of such town.
An Act to prevent Hawking and Pedling without license.
SECTION 1. No person to sell as a hawker or pedler 4. Pedler to show his license on demand,
foreign manufactures, &c., without &c.
license-penalty-how recovered. 5. Defendant to prove that goods sold, 2. Offenders how prosecuted—complain- &c., were the growth or manufacture
ant to give recognizance-articles, of United States.
&c., may be seized and forfeited. 6. Inhabitants of this state may sell do3. General treasurer may grant licenses-- mestic manufactures without license.
sum paid for license—to continue one
It is enacted by the General Assembly, as follows:
SECTION 1. No person unless licensed as herein after provided shall, as a hawker or pedler, sell or offer for sale any goods, wares or merchandize not of the growth, produce or manufacture of the United States ; any tin ware, silver ware, plated ware, glass ware, jewelry, combs, brushes essences, books, other than the bible, table cloths, table covers, oil cloths, rubber cloths, counterpanes, bed quilts, bed coverings, blankets, damask cloths, diapers, or other articles manufactured of hemp, flax, silk, wool or cotton; any clocks, watches, paper, buttons, matches, gunpowder, needles, brass ware, pewter ware, Britannia ware, articles manufactured of German silver, wood ware, brushes, brooms, cigars, whips, whiplashes, ink, ink powder or blacking of any description; hats made of fur, wool, silk, palm leaf or any other materials, or caps or bonnets of any sort or description; or shall carry such goods,