The Massachusetts spy, and Worcester County advertiser. [volume] ([Worcester, Mass.]) 1825-1831, 1831-07-20
S TATE LAW S.
AN ACT concerning the COLLECTION OIL
Taxes.

AN ACT concerning the colieeuoh Oh
Taxes.
Sec. |. Be IL enacted, Sc, That Il any Consia-
ble or Collector of taxes shall negieet 10 pay 20 inc
Treasurer of the Commonwealth, Such sum ol mon
ev az ought BY him to be PAID WITHIN the .he I'M
;;od nv snv statute or by any assessors warrant
,.ot 70 law or if any Bank shall neglect to pay
a;J Tre,sgrer the tax which such Bank is, or
- bo liable TO paw TO HIM the town or district by
which such Constable or Collector was chosen or
annointed. and the Bank neglecting to pay, shall
eeFFnectyely be liable to action of debt for the
recpyery of such sum of money or tax, to be COM
rnenoed bv the said Treasurer, and notice thereof
served on such Town. District or Bank fourteen
DAYS before the sitting of the Court in which such
action shall be commenced.
Sec 9 Be 10 further enacted. That the Treas
urers of Counties shall severally have the same
remedy against Towns and Districts for tie neglect
of their Constables or Collectors of taxes TO paw
money to said Treasurers pursuant to law, which
is given to the Treasurer of the Commonwealth in
the preceding section Of this act.
Sec $. Be IL further enacted That fany Town
or District from which any State or County tax
may be required shall neglect for the term of FIVE
months after having received the warrant of the
Treasurer of the Commonwealth for assessing any
State tax, or the warrant, order notice of the
lawful authority for the apportionment Of any Coun
ty tax, 20 elect Assessors, and cause the assess.
ment thereof 10 be certified as the law requires
the said Treasurer and the Treasures of the sew
eral Counties shall respectively have the same
edy for the collection of such taxes is hereinaf
ter given to the said Treasurer Of the Common
wealth.
Sec. A. Be 1t further enacted, That the third
section of an Act to enable the inhabitants of the
several towns and plantations within this Com
monwealth to ascertain from time to time the
amount of moneys received by their respective
Collectors of public taxes, and what payments they
have made to the Treasurer of the Commonwealth,
passed on the twenty-third day of March, IN the
year of our Lord one thousand seven hundred and
eighty-four the fourth, sixth, seventh, and ninth
sections of an Act for enforcing the speedy pay
ment of rates and taxes and directing the process
against deficient Constables and Collectors pass
ed on the sixteenth day of February in the year of
our Lord one thousand seven hundred and eighty
six Z" an Act in addition to an act, entitled an Act
for enforcing the speedy payment of rates. and di-
rectng the process against deficient Constables
and Collectors passed on the twenty-fift day of
February in the year of our Lord one thousand
eight hundred, so much Of the twenty-first section
Of an Act to regulate Banks and Banking" pass
ed on the twenty eighth day of February, in the
wear of our Lord one thousand eight hundred nd
twenty-nine. as makes it the duty of the Treas
urer of the Commonwealth to issue a warrant of
Distress against Banks for neglect pay the tax by
said act required to be paid to said Treasurer. and
all other parts of statutes which authorize the is
suing of executions, warrants of distress, or any
other final process by any officer ministerial or
judicial against individuals or bodies corporate,
without previous notice be, and the same hereby
are repealed-Provided, however that this Act
shall in way affect any process already issued.
Approved by the Governor, June q, 1851.