The Newhampshire gazetteer — Exeter, N.H., 1792-10-26 00:00:00, page 1

Newhampfhire
Declaring the duty and de
fining the power of col
l.&ors of taxes.
Faffed Feb. 11, 1791.
BE it enabled b, the Senate
and House c) Repre/en
tatroes in General Court con
vened, That it shall be the
duty of the collectors in
every town or place in this
state seasonably to collect
all the taxes affefTed on such
towns or places, for which
they shall have fufficient
warrants, under the hands
and leal of the felecfmen
of such town or place ; and
to pay the fame according
to the directions ' given in
such warrant.
And the said colle&or
fliall keep such distress the
Ipace of four days (unless
the money for which such
diftrels is taken fltali be
iooner paid) at the cost and
charges of the owner there
of, and' if the owner do not
pay the sum or furns so as
sessed upon hint, and the
costs and charges, which
have already accrued, within
the space of four days, the
And every collector to
whom any lift of taxes with
a warrant in due form of
law shall be committed to
collect, shall give fourteen
days notice to the inhabi
tants or residents taxed in
such lift, of the sum or sums
at which they are assessed
in such lift, before he make
any distress therefor ; unless
in cases, where such collec
tor hath just reason to think
any perlon is about remov
ing out of his town or pre
cinct. And upon the ne
gle& or refufal of payment
of any inhabitant or resi
dent taxed in such lift, the
said collector is hereby em
powered to diffrain the
goods or chattels of the per
son so neglecting or refu-
EXETER, (New-Hampfoire) Printed and Published by HENRY RANLET, at Nine Shillings per annum
LAW S
OF THE STATE OF
New-Hampfh ire.
FRIDAY, October 26, 1792.]
An ACT
said collector shall proceed
within forty-eight hours,
after the expiration of laid
four days, to fell at public
audion, within the said
town or place, the laid dis
tress; and notice ofthe place,
day and hour of such sale,
which shall be some time
between ten of the clock in
the forenoon and fivein the
afternoon, and a particular
description of the goods and
chattels io to be fold, and
of the species, whether mo
ney or paper, for which
the distress is taken, shall
be posted up in two public
places in fucli town or place,
twenty-four hours before
the time of sale. And par
ticular account in writing,
of the taxes of the delin
quent, in what payable, the
collector's fees, the charges
of keeping and felling such
distress, the amount of the
sale of each article, with the
overplus, if any, after the
taxes and all necessary char
ges are deducted, shall be
delivered immediately upon
such sale, to the former
owner, or ready to be deliv
ered to him on request
made.
And in case any inhabi
tant or resident, shall, after
the firft day of April' in any
year, and before he (hall
have paid his taxes for that
year, remove from the town
or place where his invoice
was taken, and his poll and
estate lawfully taxed, into
any other town or place in
this state, the collector shall
have the fame remedy a
gainst the estate or body of
And for want of goods
or chattels,whereon to make
distress, the said collector
may take the body of the
person refufing or neglect
ing to make payment as a
forefaid, and him commit
unto the common gaol iri
the fame county, there to
remain until the fame be
paid, or he be difeharged
therefrom b.y due course of
law. ^.
% H E
Provided always, That in
no case whatever, distress
shall be made' or taken of
any person of his tools or
implements necessary for
his trade and occupation,
nor of his arms or utensils
of household, necessary for
upholding of life, nor of
bedding or apparel necessary
for him or his family.
And be it further enabled,
That when any collector
shall take the body of any
person, for want of goods
or chattels,whereof to make
distress, and shall commit
him to prison, he shall give
an attested copy of his war
rant to the keeper of the
prison, and thereupon certi
fy under his hand, the sum
or sums such person is tax
ed in his lift or lifts, and
that he hath taken the body
for want of goods or chat
tels whereon to make dis
tress ; and such attested co
py and certificate thereon,
shall be a fufficient warrant
to require the prison-keeper
to receive and detain such
person in his custody, until
he pay the sums Recertified,
costs of commitment and
charges of imprison ment,or
be other wife thereof dif
eharged by due order of
law.
And be it further enabled.
That all powers vested by
law in collectors of taxes,
shall continue till they have
collected all the taxes to
them severally committed to
colled.
such person, found in any
part of this state, as he
would by law have had in
case such person had not re
moved.
And be it further enabled,
That' when any owner or
proprietor of any land or o
ther real eftate,fhall remove
out of the town or place
where such land or other
estate lies, after the fame is
assessed, to any other town
or place in this state, or but
of the limits thereof, and
shall not have paid the furns
Gazetteer.
[Numb. 16 of Volume 7.
assessed on him, and shall
leave no personal estate
whereon distress hiay be
made ,•and when the owner
of any buildings and im
proved lands, liable to pay
taxes, shall not reside in, or
be inhabitant of the town
or place in which such hou
ses or lands lie,and no stock;
corn or hay, or other per
sonal estate can be found on
Inch lands, whereon to make
distress for fatisfying the
taxes assessed thereon, and
when any person assessed in
any lifts of taxes, shall be
fore payment, happen to
die, leaving no personal es
tate that can be come at,
whereon to make distress,
and no person interested in
the fame estate appearing to
difeharge the taxes,or when
any inhabitant or resident
shall conceal his goods and
chattels, and his body can
not be taken ; in each and
Every of the cases aforefaid,
the said collector shall, and
may at the expiration of
three months from the time
of his having received such
lift, proceed to advertise in
such newspaper as the gen
eral-court shall from time
to time order, for fix weeks
successively, so much of the
real estate or buildings so
circumstanced as aforefaid,
as will pay the taxes assessed
as aforefaid, and all reason
able charges ; and in such
advertisement „shall be ex
pressed the proprietor or
owner of such estate, or
such a particular description
of the estate, in case the
owner be not known,as the
law requires in the case of
the unimproved lands of
non-resident proprietors ;
and in such advertisement
shall be mentioned the day,
hair and place of such in
tended sale, the hour shall
be sometime between ten
in the forenoon, and five in
theafternoon ;& the place,
some public one in the town
or place where the estate
taxed lies ; and a like adver-