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

sail taxes and alfsuch inhabitants as shall vol
unfairly pay TO the said collector or his deputy,
within one hundred and twenty day, after the
delivery Of their tax bills shall be entitled to an
abatement on the amount Of their said taxes, Of
such SUN as may he agreed upon aforesaid
SEoF 3d. Be Il further enacted. That all
such taxes shall not have been paid in agree
ably 70 the provisions ofthe ffty-seventh section
OF this Act, shall and may be collected by the
collector or his deputy, or deputies, asreeably 70
the other provisions Of this act
SEcr. 5s. Be a further enacted, That the as
SCISSORS Of any town, which shall at their annual
meeting, regulate the collection Of their taxes,
agreeaoy 70 the provisions Of his act shall assess
their taxes ~ due form, and deposit the same Ia
the hands Of the treasurer for collection, together
with warrant for that purpose, after he shall
have been duly qualified, together with his dep
uty or deputies, and at the same time shall post
up notincations thereof, together with copy Of
the hily seventh section Of this act, in one or
more public places within said town.
seer. go. BE Il further enacted. That it may
De lawful Tor any town treasurer who may also
have been chosen a collector as we'll az treasurer.
as is provided for in the ifty-sxth section Of this
act, to issue his warrant TO the sheriff OF the
county, or has deputy, or to any constable Of the
same town, directing them to distrain the person
or property Of shy person or persons, who may be
delinquent m the payment Of taxes after the eX
piratIon Of the time fixed for the payment there
OF by any vote oil such town which warrants
shall be Of the me tenor with the variant pre-
sorbed 70 be issued by selectmen or assessors for
the collecting or gathering in Of the State rates
Or assessments, ntu ats nllIidndis. And the said
eflcers shall make a return Of their warrants with
their doings thereon 10 the said treasurer and
collector within thirty days from the date there
Of PrOrded hsusuer, That nothing in this act
shall prevent the said treasurer and collector
whenever there may be probability of losing a
tax, from distraining the person or property Of
any individual, before the expiration of the time
fixed by the votes Of said town.
SECT 81. Be az further enacted, That it shall
be the duty Of said officers to execute all warrants
they may receive from said treasurer AID collec-
tor, pursue the same process in dstrainins the
persons or property of deliquents, collectors
Of taxes are authorized to do and perform and
for collecting the sum Of money due on said war
I rant. receive the fees that are allowed by law
for levyng executions in personal actions Pro-
rlded hoTerer, Before the said officers shall serve
any warrant, they shall deliver to the delinquent,
or leave at his or her usual place OF abode sum
mons from said treasurer and collector, stating
The amount due and that unless the same Is paid
within ten days from the time Of leaving said
summons, into the town treasury with twenty
cents for said Summons, his or her property will
be distrained according to law.
SECT. 81. BeH further enacted That the fl Ia
VT Of any disinterested person taken before a
justice OF the peace, of the posting notifications
I required for the sale Of any land which shall be
sold by any sheriff constable or collector in the
execution of his Office, may be used in evidence
of the fact of notice upon any trial Of the validity
OF such sale Propided. That such affidavit made
on one of the original advertisements, on a
copy of one Of them, shall be filed and 70. orde a
IN the Registry Of Deeds Of the county district
where the land lies, within six months.
SECT. 90. Be al further enacted, That if the
estate Of any nbabitant or inhabitants mot being
an assessor or Of any town plantation
shall be levied upon and taken as directed 10 the
twenty second section Of this act, he or they shall
have an action or actions against the town or
plantation to recover the full value of the estate
50 levied upon and taken, with interest thereon,
computed at the rate Of twelve per centum pei
anEum, from the time the said estate was taken,
with legal costs Of suit And al the trial, the
plaintiff or plaintiffs shall be admitted TO prove
the real and true value Of the estate taken, al
the time the same was levied upon. And 10 or
der that such action or actions may be supported
against plantation
SECT. Ga. BE IL further enacted, That each
plantation in this State, from which any State tax
or taxes now remain due and unassessed, or from
which any State or county tax shall hereafter be
required as aforesaid, be and hereby is made a
body polite and corporate for the purposes afore-
said. and liable to such action or actions. with
full power to defend tie same in the same man
ner a. towns BY law may defend suits agains.
them.
March p, i321--APproved
WILLIAM KING.