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

not necessary TO be sold 10 satisfy the taxes
on the same, the officer, having such taxes 70
collect, may sell such undivided part OF the
same as may be sufficien, TO satisfy such taxes
and charges Of selling.-And The owner OF
any such improved real estate, SO sold shall
have the same right of redemption, and on
the same terms, as the owners OF unlmproved
land sold for taxes are by law entitled. And
Tie purchaser, in case OF redemption by the
owner, shall be obliged 10 account with such
owner for the rents and profits OF such real es-
tate so sold, over aud above the improve
ments made on, and the taxes paid for the
same and shall also be liable TO such owner
Tor any strip or waste made on the same
Provided however, That no officer to whom
any warrants for the collection of taxes may
be committed, shall be authorized TO sell any
| improved or unimproved land, as mentioned
in The ,hIrtieth and thirty first sections OF this
act, after The expiration Of two years from the
date OF such warrants.
SECT. 80. Be ii further enacted, That where
any nonresident proprietor of any lands in
any town or plantation within this State, shall
have authorized in writing, any person resi-
ding and dwelling in any such town or planta-
ton as his attorney, TO pay the taxes imposed
upon such lands, and such written authority
shall have been lodged with or recorded by
the clerk OF such town or plantation, which
such clerk is hereby required 10 do, upon ap-
pication OF such attorney, and payment Of
twenty-five cents for filing or recording the
same; no constable or collector Of taxes il
4 A hall n,
advertise the sale of any lands of any such
nonresident proprietors, for non payment of
any taxes, committed TO them 10 collect, with
oct first notifying and demanding payment of
such tax of such attorney, either personally OF
! by written notice and demand left al his
dwelling house, nor I'LL after the expiration Of
! two months from and alter such notice. And
| IN case such collector shall have occasion, after
said two months, 10 advertise such lands for
sale upon neglect Of payment Of the taxes, his
affidavit made before Justice of the Peace,
and recorded by The clerk of such town or
plantation, (who is hereby required, upon re-
quest Of such constable or collector, to record
the same before any sale be made that such
personal or wri tten notice was given, and ex-
pressing the time OF giving The same, shall be
admitted as legal evidence thereof.
SEC. SO. Be ii further enacted, That ifaDy
of the collectors of the State, county, town or
parish rates and taxes, when in the execution
Of their Office, shall be hindered or mpeded
in collecting the rates and taxes committed 10
them, it shall be lawful for such collectors 10
require some meet person or persons TO aid
and assist them therein and tha. all persons
so required, who shall refuse their aid and as
sistance, shall severally pay fine 10 the town
or plantation where the offence may arise, not
exceeding six dollars a: the discretion of the
Justice before whom The conviction may be
had, by complaint or information in writing,
according to the circumstances of The offence
Prouided, That it appears TO the Justice, that
the aid SO demanded as aforesaid, was neces-
sary and on default of payment of The fine
imposed, the Justice may order the offender
10 be committed TO the common gaol Of the
county for the space Of forty eight hours.
SECT. 81. Be IL further enacted, That
when and Sc often as any constable or collec-
tor of public taxes, shall have any list Of as
sessment TO him committed, in which list shall
be named and legally assessed in any sum or
Of the town or plantation TO which such con-
stable or collector belongs, in every such case
il shall and may be lawful for any such con-
stable or collector 10 require and command
any person or persons within the limits of
their respective towns or plantations, 10 assist
such constable or collector IN the collection of
the taxes assessed as aforesaid, on any Of The
inhabitants OF any such adjacent lands, and
such constable or collector may, and hereby
is also fully authorized to require and com
mand any of the rnha btants of the aforesaid
lands adjacent, to assist him in collecting any
such assessment as aforesaid.
SECT. So. Be ii further enacted, That i'll
any person or persons, when thereunto requir-
ed, shall refuse or neglect 10 aid and assist
any constable or collector requiring such aid,
he or they 50 refusing or negectng, shall be,
and hereby are made liable to, and shall paw
the same penalties, 10 be recovered and dis
posed Of 10 the same manner, as is provided
10 case Of refusing to assist constabes or COL |
leotors when thereto required, within the lin
It's Of their respective towns.
SECT. &c. BE ii further enacted, Tha: the
several collectors Of public taxes SHALL once
every two months, al least, exhibit TO the |
seleCmen, and where there are no selectmep.
10 the assessors of the respective towns or
plantations TO which they belong, Just and |
true account Of all the monies they have re-
celved on the several taxes committed TO them, |
ana produce the treasurer'S receipts for all
he monies by them respectively paid into the