tion and supervision; nor will his occasional absence during the sale, subject his servant to the penalties of the statute against selling by auction without a license. Pick. 482. 19 16. Hereafter no tax or duty shall be imposed on any sale by auction. Stat. 1852, c. 139. 1. Collectors may be chosen in such a manner as the meeting shall determine. As however the treasurer is to be chosen by ballot, whenever the town vote to unite the offices, treasurer and collector, they must elect by ballot. R. S. c. 15, § 33, 34, 60. 2. Collectors must be sworn to the faithful discharge of the duties of their office. Ib. § 33. 3. The following form of oath will answer for this and all cases where officers are to be sworn only to the faithful discharge of the duties of their office. You, (name of person,) having been elected (name of office,) for the town of (name of town,) for the year ensuing, solemnly swear that you will faithfully discharge the duties of that office. So help you God. Ib. 4. Every collector shall give bond to the town, in such sum as the selectmen shall require, and with sureties to their satisfaction, for the faithful discharge of the duties of his office. Ib. § 80. 5. In case the persons chosen by a town as collectors shall refuse to serve in that office, or if no choice shall be made of such officers, the constables of the town shall be collectors of taxes. Ib. § 78. then 6. The inhabitants of any town may, at any meeting, appoint their treasurer collector of taxes; and he may appoint, under him, such deputies as may be necessary, who shall give such bonds for the faithful discharge of their duty, as the selectmen shall think proper; and the said collector and his deputies shall have the same powers, as are vested in collectors of taxes. Ib. § 60. 7. Any town treasurer, being appointed collector, may issue a warrant to the sheriff of the county, or his deputy, or to any constable of the same town, directing them to distrain the property, or take the body of any person who may be delinquent in the payment of taxes, and to proceed therein, in like manner, as collectors are required to do, in the like cases. Ib. § 61. 8. Any town in this Commonwealth may, at any meeting duly notified for that purpose, by their vote, authorize. and empower the collector or collectors of taxes to use any and all means of collecting the taxes committed to him or them to collect, which may now be lawfully used by town treasurers when acting as collectors. Stat. 1850, c. 57. 9. The collectors of state and county taxes, in each town, shall keep an accurate account of the names of all persons from whom they shall have received payment of any state or county tax, and of the time of such payment; and, upon request, shall deliver, to the person making the payment, a receipt, specifying his name and the time of such payment; and such receipt shall be admitted as presumptive evidence thereof. R. S. c. 3, § 2. 10. The said collectors, whether the time for which they were respectively chosen shall have expired or not, shall, twice in each year, namely, once in the month of February, not more than twenty days nor less than fifteen days before the first Monday in March, and once in the month of October, not more than twenty days nor less than fifteen days before the second Monday in November, return to the selectmen of their respective towns, an accurate list of all persons. from whom they shall have received payment of any state or county tax, subsequently to the time appointed for making their last preceding return. 16. § 3. 11. Any collector who shall neglect to make such return, as is required in the preceding section, shall forfeit the sum of one hundred dollars, for every such neglect; and any collector, who shall make a false return, in respect to any part of such list, shall forfeit the sum of twenty dollars for every name, in respect to which he shall have made a false return. Ib. § 4. 12. It is not necessary that the list should be delivered to the selectmen at a meeting of the board; a delivery to one of them is sufficient. The list is to remain with the selectmen for their use, and must not be taken away again by the collector. 7 Pick. 286. 13. Every collector shall be paid such compensation for his services as his town shall determine. R. S. c. 8, §. 47. For fees of collectors for the execution of any process, see title "Collection of Taxes." 14. Whenever the office of town treasurer, or the office of collector of taxes, in any town in this Commonwealth, shall be vacant by reason of death, removal, sickness, or other cause, or whenever such treasurer or collector shall be prevented from performing the duties of his office, the selectmen of such town may appoint in writing under their hands, a town treasurer or collector of taxes pro tempore, who shall hold his office until another is chosen in his place, and shall be sworn and give bonds for the faithful discharge of the duties of his office, in the same manner as town treasurers and collectors of taxes are now required to do. Stat. 1838, c. 43. 15. Assessors have also the power in certain cases to appoint persons to complete the collection of any tax; but not to fill a vacancy in the office of collector of taxes. title Collection of taxes. See 16. As some of our towns still continue the custom of putting up the office of collector of taxes at auction, it may be well to remind them that the Supreme Court, in a late case, intimated the opinion that if the terms of the vendue are such that the highest bidder should at all events obtain the appointment, without regard to his fitness or qualifications, it would be difficult to sustain the election. 20 Pick. 418, 429. 1. COLLECTION OF TAXES. Collectors to collect taxes according to warrant. 2. Warrant when sufficient. 3. Collectors to complete collections. 4. Demand to be made before distraining. 5. l'arty claiming abatement must produce certificate of assessors-Liable to pay fees and costs. 6. Errors in names not to defeat collection of taxes. 7. Collectors may demand aid: penalty for neglecting. 8. Distress and sale to pay taxes; except of certain goods. 9. Distress how long kept; how advertised and sold. 10. Sale may be adjourned once. 11. Surplus to be returned to owner on demand. 12. Sale of distress after the limited time renders the collector a trespasser. 13. Distress cannot be made after the decease of the person taxed. 14. If the collector become himself the purchaser, the sale is voidable. 15. After neglect to pay for fourteen days, party may be imprisoned. 16. In cases of doubtful credit, taxes may be collected forthwith. 17. Taxes assessed to insolvent debtors not recoverable as preferred claims. 18. Copy of warrant. &c., to be left with the jailor. 19. Persons, imprisoned for non-payment of taxes, how discharged. 20. Collectors and assessors to be notified; and they may appear as the creditors. 21. Collectors, when liable to pay the taxes and prison charges. 22. When persons remove from collector's precinct, without paying, collector may himself forthwith collect. 23. Or may issue his warrant to sheriff. &c., for that purpose, 24. Where persons remove, die or marry, without paying, collector may maintain action in his own name. 25. What constitutes sufficient removal. 27. Taxes assessed upon personal estate of deceased person, before appointment of executor may be enforced after one is appointed. 28. Action for taxes maintainable only when given by statute. 29. In such actions, no interest can be recovered. 30. Shares of stockholders in corporations, may be sold for neglect or refusal to pay taxes. 31. Seizure of shares,-how made. 32. Recording officer of company to make known shares held by person taxed. 33. Sale of shares seized,-how made. 34. Recording officer to give new certificates to purchaser. 35. Case of persons who are not owners of the real estate taxed to them. 36. Demand where necessary. 37. Taxes to be a lien on real estate for two years and until alienation. 38. Sale of real estate for taxes, not to affect rights of persons not taxable for, mortgagee liable for taxes, &c. 39. Supreme court to have equity jurisdiction. 40. Separate real estates belonging to the same owner, how to be considered. 41. Tax assessed to non-resident owner of real estate, how may be collected. 42. What demand sufficient. 43. What demand necessary, where non-resident has an attorney in town. 44. What necessary where tax is to be collected by distraining and selling goods. 45. Where demand is made on attorney, collector to wait two months. 46. Resident mortgagee of real estate, when entitled to have payment of tax demanded of him, before sale for nonpayment. 47. Non-resident mortgagee, when entitled to have payment demanded of him. 48. Affidavit of collector, &c., evidence of demand on attorney. 49. Affidavit of posting notifications, to be evidence, if recorded, &c. 50. Sales of real estate, how advertised by collectors. 51. Contents of advertisement. 52. Where name of the town has been changed. 53. Notices to be also posted up in some public place in the precinct of the collector and on the premises. 54. Sale by auction of sufficient, &c. 55. Sale, how made where the real estate cannot be divided without injury. 56. Collector may adjourn the sale, but not more than seven days in the whole. 57. Deed to be given to the purcha ser.-Contents of deed. 58. Owner may redeem within two years. 59. How estate sold may be redeemed when purchaser cannot be found in the town, &c., of which he is demanded as resident. 60. Real estate, sold for taxes may be redeemed after the expiration of two years, in certain cases. 61. Any person having a lawful title to such real estate, may redeem at any time within two years after actual notice of the sale. 62. Duty of town treasurer in such case. 63. What to be deemed evidence that purchaser cannot be found. 64. Where no collector is chosen, the sheriff or his deputy, shall collect taxes. 65. Their duty in such case. 66. Fees for collecting. 67. Liabilities of towns where collectors neglect to pay over. 68. Liability of collectors for such neglect. 69. If collector die before completing his collections, assessors may appoint one. 70. Collectors may be removed in certain cases, by assessors. 71. On the death, or removal of a collector, his lists to be delivered over to the assessors. 72. Deficiency in state or county tax, how supplied. 73. Collectors to be credited with abatements, &c. 74. Collector to exhibit accounts. 75. Penalty for not exhibiting. 76. Liability of collectors. 77. Not liable for mis-doings of assessors. 78. Not responsible for regularity of the town meeting, &c. 79. Fees; for levying a tax by distress; for selling real estate, when delinquent is committed to jail. 1. Every collector of taxes, and every constable, receiving any tax list and warrant from the assessors, shall pro |