The Portland gazette. [volume] (Portland, Me.) 1818-1824, 1821-05-29

deliver Up HI. assessments. with the evidence 4
aforesaid, he shall forthwith. eitherhy the of
coz taking him as aforesaid, Or by warrant fron
sore justice IL the peace, be committed 70 the
common gaoi 81 the county there 20 remain until
he shall exhibit the same Tor the purpose afore
said And the assessors az such town, plantation,
or parish are hereby empowered 10 take The do
plicate or copies OF the records of such assess
ments IL the same are recorded, and the same
copies "a deliver 20 toe collector chosen a. last
aforesaid, vino having received the same, and
warrant therefor shall proceed 70 finish the COL
lection ofihe rates and taxes IN the same assess
ments mentioned, Of the persons who did not pay
the same 10 the constable or collector taken as
aforesaid Prorided aItravs, That The collectors
chosen 10 finish the collections aforesaid, on aver
ment 81 payment ny the person Or persons assess
ed a. the constable or collector taken az afere-
said, aud denial Of payment to the collector for
finishing the said collections shall not proceed TO
dsirsin or imprson any person unless vote Of
such town plantation, parish. is first had there
for and certified 10 the same collector BY the clerk
Of such toVs, plantation or parish.
SECT 80. BE Il further enacted, That where
any town shall neglect TO choose a constable or
collector, or il any plantation shall neglect to
choose collector 70 gather the rates or taxes
granted by the Legislature. that in such case. the
sheriff Of the county, or his deputy, shall he and
hereby is empowered and directed 10 collect such
rates or taxes, having received an assessment
made OF the proportion Of the several persons RAJ
teable in such town or plantation, together with
warrant under the hands Of such assessors as
shall &c appointed ~ the Court Of Sessions in the
county where such deficient town or plantation
lies, or under the hands Of the assessors Of such
town or plantation duly chosen by them respec-
lively.
Seer. so. Be AZ further enacted That If any
Of the plantations aforesaid shall neglect 10 choose
constabes or collectors aforesaid or if the CON
stables or collectors chosen by any such planta.
tion and accepting such trust, shall be rernss or
neglect theirduty, in every such case, such plan
tatiUn shall be proceeded with i'd the same man
ner as hy this act is provided in the case OF def
cient towns, and such deficient constables or col
lectors shall be, and hereby made liable to
the same penalties, 10 be recovered by the same
process as by this act is provided in the case Of
deficient ccn.tsbles or collectors chosen by towns
SECT. 81. Be further enacted, That the sher-
ia or his deputy, upon the receiving such assess
ment and warrant for collecting II, shall forthwith
Fost in some public place Of the town or pIanta-
ton assessed, an attesed copy Of such assessment
and warrant, and shall make no distress for any
Of the assessed, till after thirty days from
his posting II up; and any person or PERSONS pay
ing the sum or sums respectively assessed on him
or them to the sheriff, before the expiration Of the
afore thirty days, shall pay the rate OF five
per centum over and above the sum assessed to
the sheriff for his fees, and more but all such
as shall neglect to pay the sum, or sums assessed
beyond the thirty days, after posting up the copy
Of the assessment atore sand shall be proceed
ed against by the sheriff by way Of distress or
commitment 10 gaol in the manner collectors are
by this act directed and empowered to distrain or
commit 10 goal and the said sheriff or his dep
MY may require suitable aid fer that purpose, and
they shall each one pay the fees for the sherif's
service and travel as 10 other where dis
fress is made or the person committed.
SECT 50. BE az iUfher enacted, That when
any oficCr appointed for collecting any rates or
assessments by virtue Of any warrant, shall,
for want Of goods or chattels whereof 10 make
distress. take the body OF any person and commit
him 10 prison he shall give attested copy Of bis
warrant unto the keeper Of the prison, and there
upon certify under his hand the sum such person
Is to pay his proportion to the assessment with
the cost Of taking and committing and that for
want Of goods or chattels, wherein 10 make dis
Tress, be has taken his body and such attested
copy with the certificate thereon under the hand
of the officer, shall be sufficient warra ut TO re-
1uire the prison keeper 10 receive and keep such
person in custody until he shall pay his rate or
assessment Is al resaId. AID charges { mprison
ment with thirty three cents Tor the copy ofthe
warrant Proctded rererthelsss, Any person COM
mitted 10 gaol for has taxes shall have the liber
ty Of the gaol yard, upon his procuring sufficient
bonds as IS by law directed for other debtors
SECT. %. BE IL further enacted, That when
any person standing committed as aforesaid for
any tax due to the State, or to the county, shall
be liberated from such commitment, by virtue OF
an Act entitled" An Act for the relief Of poor
prisoners confined IN saol for taxes - ia every
such case the town or plantation from whose as
SCISSORS, the warrant by virtue of which such prs
oner was committed, was issued. shall be holden
to paw tAe whole tax rtquired Of such town or
plantation.
SEC. 81 Prpt "a and be az fitrfh er endcled. That
when any person who shall be impriso e q for the
non payment Of toe PROF orton 81 any tax shall be
discharged from confinement by virtue ofsaid act
the collector or constable maxim such imprlson-
meut, shall not he discharged Of the proportion
which IVES due from such person, but shall be
holden 10 Pay The same, unless such imprlson-
ment shall be made within year next after
the commitment of such tax 20 such collecto or or
constable, unless the inha bitants Of such town
or place, IN legal town meeting shall see fit to a.
bate the same 70 such collector or constable
SECT. IS. Be II further enacted, That III case
OF distress or commitment for the non payment Of
taxes, the officer concerned therein shall be en-
titled to the same fees which sherHs by law are
may be entitled TO for levying executions
saving that the travel in case Of distress shall be
computed only from the dwelling house Of the
officer making such distress, to the place where
the distress NAV be made.
SECT. Sc. BE % further enacted, That il NAV
be lawful for the Inhabitants Of any town within
or April annually, to appoint their treasurer.