INDEX.

ABATEMENT OF TAXES.

assessors may allow reasonable abatement, 58.

costs before abatements to be paid by person applying for, 58.
if assessors refuse to abate, party may apply to county com-
missioners, 58.

complaint to commissioners the only remedy for person liable
to be taxed who is overrated, 58.
otherwise if not a resident, 58.
decision of commissioners final, 58.

abatement not allowed unless a list has been brought in, sub-
scribed and sworn to, 59.

penalty for taking false oath, 59.

oral reference to a former list is sufficient, 59.

to be applied for in six months, 59.

if tax has been paid, to be allowed out of the town treasury, 59.
party entitled to certificate of his abatement, 59.

parishes may allow abatement, 192.

assessors may abate school taxes, 279.

ASSESSMENT OF TAXES.

persons subject to poll tax, 32, 33.

property subject to taxation, 33.

income how taxed, 34.

poll and estate exempted from taxation, 34, 35, 36, 37.

poll tax where assessed, 38.

poll tax of minors where assessed, 39.

railroad stock held by bank as collateral security how taxed, 34.
personal property of minors where assessed, 39.

poll tax of persons under guardianship, 40.

real estate where and to whom taxed, 43.

personal estate where and to whom taxed, 40.

personal estate taxable in places where owner is not an inhab-
itant, 40, 41, 42.

taxable person in any town on the first day of May denying
his residence therein, and refusing to state to the assessors
where he considers it to be, how taxed, 40.

taxes assessed upon the personal estate of deceased persons
before the appointment of an administrator or executor
how enforced, 45.

assessors to give notice to bring in lists of polls and property, 46.
property liable to taxation shall be assessed at its fair cash
value, 46.

ASSESSMENT OF TAXES, (Continued.)

assessors shall subscribe and take oath at the close of valua-

tion list, 46.

penalty for taking false oath, 46.

assessors may verify lists by the oath of the party, 46.

shall make a valuation, 47.

shall receive lists as true valuation, unless, &c. 47.

shall make an estimate when lists are not brought in, 47.
assessors to assess persons liable at time of last annual assess-
ment on application made seven days before any election,
47, 48.

corporations to make return to assessors of names of stock-
holders, number of shares belonging to cach capital stock,
&c. 54.

penalty for neglecting to make such returns or for making
false returns, 55.

returns to be made by certain corporations to state market
value of shares, 55.

aqueduct corporations similar returns, similar penalties, 55.
amount of stock held by banks as collateral security returned
to assessors where borrowers reside, 56.

directors of corporations to make returns in certain cases, 48.
estimate conclusive, unless, &c. 47.

state, county, and town taxes may be included in one assess-
ment, 48.

county taxes how assessed, 48.

one sixth to be assessed on polls, provided, &c. 49.

assessors may add 5 per cent. for convenience of apportion-
ment, 49.

to deposit copy of the valuation in their office, 50.
contents of the valuation, 50, 51.

form of tax list, 51.

assessors to commit lists to collectors with warrant, 51.

warrant valid if signed by a majority, 51.

contents of warrant, no seal necessary, 51.

if there is no collector, warrant to be given to sheriff or his
deputy, 51, 52.

two assessors may proceed in certain cases, 52.

when warrant is lost a new one may issue, 52.

inclusion of persons not liable does not make void the tax as

to others, 52.

tax void if from the valuation of a preceding year, 53.

accidental omission does not make void the tax, 52.

re-assessment when legal, 53.

separate real estates of the same owner, to be separately assess-
ed, 53.

assessment of parish taxes, See Parishes.

of school taxes, See School Districts.

of state taxes, 48, 49.

highway deficiencies of the preceding year how disposed of, 380.
assessors to post up notices of discount on taxes allowed by
towns, 57.

cannot omit to tax persons against their consent, 95.

ASSESSORS, how chosen and qualified, 27.

form of oath, 27.

penalty for neglect to take oath, 28.

to obey warrant from state treasurer, 48.
responsible only for want of integrity and fidelity, 28.
compensation of, 29.

commissioners may appoint in certain cases, 49.

powers and duties of in the assessment of taxes, See Ascess-
ment of Taxes.

in the assessment of school taxes, See School Districts.
power of as to books furnished by school committees, 248, 249.
returns to be made by assessors to school committee, 31.
may oppose the discharge of persons committed for non pay-
ment of taxes, 70.

to receive notice of their application for discharge, 71.
may order the collecter to compel payment of taxes, &c. 70.
may remove collectors in certain cases, 82.

if collector die, may appoint a new one, 81.

to examine lists of enginemen and certify to town treasurer, 143.
to assign limits to highway surveyors, 372.

powers of as to highway taxes not paid within the limited time,
380.

assistant assessors how chosen and qualified, 28.

duties of assistant assessors, 28.

duties of assessors under the militia laws 29, 30.
duties of as to elections, see elections.

forms for assessors, see appendix, 1–9.

AUCTIONEERS, to be licensed for a year only by selectmen, 60.
to pay selectmen for license, 60.

license of, to be recorded by selectmen, 60.

may be licensed by commissioners, for a year only, if selectmen
unreasonably refuse, 60.

to give bond to state treasurer; condition of bond, 60.

bond to be approved and sent to treasurer, by persons who
license, 60.

may sell in any town within their county, 61.

penalty on, for receiving goods from servants and minors, 61.
for selling their own goods by night, 61.
auctioneer may sell out of his county real or personal estate
on the premises, 61.

acts concerning auctioneers not to extend to hawkers and ped-
lers, 62.

auctioneer cannot delegate his power, 62.

duties on sale at auction abolished, 63.

for selling at auction without license, 61.

tenants answerable if they permit unlicensed sales on their
premises, 62.

goods offered for sale at auction by persons not licensed, for-
feited, 61.

COAL, how sold, 171.

how weighed, 171, 172.

CHARCOAL, how measured, 170.

D*

COLLECTION OF TAXES, collectors to collect taxes according to

warrant, 67, 68.

to complete collections, though term of office has expired, 68.
demand to be made before distraining, 68.

parties claiming abatement must produce certificate of asses-
sors, 68.

party liable to pay costs and fees, 68.

errors in names not to defeat collection of taxes, 68.

collectors may demand aid-penalty for refusing, 68.

if persons refuse or neglect to pay tax it may be levied by dis-
tress of goods, 69.

goods excepted from distress, 69.
distress how long to be kept, 69.
how advertised and sold, 69.

sale may be adjourned once, 69.

notification of adjournment to be posted up at place of sale, 69.
surplus to be returned to owner on demand, 69.

sale after the limited times, renders collector a trespasser,
69, 70.

if collector purchases, sale is voidable, 70.

taxes assessed to insolvent debtors, not recoverable as preferred
claims, 70.

party may be imprisoned in certain cases, 70.

copy of warrant to be left with jailor, 70.

persons imprisoned may be discharged, 71.

collectors and assessors to be notified of applications for dis-
charge, 71.

may appear and oppose, 71.

collectors liable to pay tax and charges when, &c. 71.

remedy if persons remove out of the collector's precinct with-
out paying, 71.

collectors may maintain actions of debt or assumpsit against
persons removing, &c. 71, 72.

taxes assessed upon personal estate of deceased persons before
appointment of executor may be enforced after one is ap-
pointed, 72.

actions for taxes maintainable only when given by statute, 72.
cannot recover interest on taxes, 73.

remedy of collector when a person is taxed for real estate in
his occupation of which he is not the owner, 74.

sale of stocks for taxes, 73.

sale of real estate for taxes not to affect rights of person not

taxable therefor, 74.

in cases of sale of real estate for taxes, supreme court has full

equity powers, 75.

taxes to be a lien on real estate two years and until alienation,
74.

lien on separate estates, 75.

remedy of collector against non-resident owners of real estate, 75.
demand of payment to be made on attorney or non-resident
owner, if, &c. 75.

when such demand is made, collector to wait two months, 76.
evidence of the demand of payment, what shall be competent, 76.

COLLECTION OF TAXES, (Continued.)

demand of payment of mortgagee or his attorney, 76.
evidence of posting notifications, what competent, 76.
sales of real estate, how advertised, 77.

contents of advertisement, 77.

where name of town has been changed within three years, old
and present names to be inserted, 77.

similar notice of sale to be posted by collector, 77.

if taxes are not paid, collector to sell sufficient to pay them
and costs, 78.

sale how made when estate cannot be divided without injury, 78.
sale may be adjourned but not over seven days in the whole 78.
contents of deed to be given to purchaser, 78, 79.

redemption when purchaser cannot be found, 79.

owner may redeem within two years, 79.

real estate sold for taxes may be redeemed after two years in
certain cases, 79.

any person having a lawful title to such real estate, may re-
deem at any time within two years after actual notice of
the sale, 80.

when no collector is chosen, sheriff or his deputy shall collect,
80.

duty of sheriffs in such case, 80.

sheriff's fees for collecting, 81.

liability of towns when collectors neglect to pay over, 81.

on the death of collector list to be delivered over to assessors, 81.
deficiency in state or county tax how supplied, 82.

collectors to be credited with abatement, 82.
COLLECTORS, how chosen and qualified, 63.

to give bonds to the town, 63, 64.

constables to be, when, &c. 64.

town treasurers may be, 64.

treasurers when collectors may issue warrants to distrain, &c.
64.

collectors may be authorized by town to make use of the pow-
ers conferred on treasurers when acting as collectors, 64.

may be removed by assessors in certain cases.

if collector dies or becomes insane, assessors may appoint a new
one, 81.

to exhibit accounts to selectmen-penalty for neglect, 82, 83.
liability for neglect in paying over taxes, 81.

in collecting taxes, 81.

to keep account of all persons who pay taxes, 64.

to give to persons paying receipts upon request, 64.

to return lists of those who pay taxes twice a year to selectmen,
65.

delivery of list to one of the selectmen sufficient, 65.

penalty for neglect to make return, 65.

for false return, 65.

compensation of, 65.

fees of, 77, 78.

powers and duties of in collecting taxes, See Collection of Taxes.
forms for collectors, Appendix, 10, 14.