Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1881-01-05

basis OF taxation for State and county purposes.
Sec. J. II town clerk fails to make the eertih-
cate required OF him by section one OF this act or
makes false certificate or false state
ment on the abstract, he shall be fined not more
than Eve hundred dollars.
Sac. 4. II the listers Of a town knowingly make
and return to the town clerks office an incorrect
abstract they shall each be fined not more than Eve
hundred dollars.
SEC s. The listers in a town before returning
abstract for state taxes the town clerks office
shall insert in said abstract statement OF the total
In such town on account Of debts owing.
Approved December ~, 1880.
No. sa-Anact giving an appeal to tax collectors
1t is hereby enacted, etc.
SEC. 1. When a collector is delinquent in pay
ing over a tax entrusted to him TO collect and IN
cited before justice az provided by law TO show
cause why an extent should not be Issued against
him for the arrearages OF the tax 80 neglected by
him to be collected and paid, II It appears TO the
justice that such collector has not performed his
duty agreeaby to his warrant for the collection
OF such tax, he SHALL unless such collector APP
peals nom his decision, issue an extent directed
as wrtts OF attachment are directed, commanding
the ofiicial serving such extent TO collect such
arrearages and costs OF the goods chattels or e.
SEC. 9. The collector, or the person citing him
before such Justice may appeal from the judg-
court In the same county, II the appeal IL claimed
within two hours after the rendition OF such judy
ment, the party appealing giving security by way
OF recognzanee 10 the opposite party at the time
OF taking such appeal that the APPELLANT will pros.
ecute his appeal TO effect and pay the costs OF
prosecution
sRcs. When such collector appeals he shall
within forty-eight hours after the rendition OF
such judgment and appeal, file with the clerk Of
the county court TO which such appeal In taken, a
in a penal sum double the amount OF arrearages
OF taxes as adJudged by such justice, conditioned
for the payment OF such sum OF arrearages OF
taxes and costs as such county court NAV finally
adjudge to be paid by such collector. And II such
collector falls to give and file such bond the Jus
uce shall issue an extent as though no appeal
had been taken.
SIC. 4 The county court shall have the same
authority upon appeal had toit az provided In the
preceding sections, to try and determine the
question whether such extent should issue, and
TO Issue such extent, as IL given TO the justice by
section one OF this act
OF the General statutes, and 20 much OF number
fortyfour OF the acts OF 1870 as IL In amendment
OF said section, are hereby repealed.
SEQ. g. The bond named In section three OF this
act shall be executed 10 the State or municipal
corporation TO whose treasury such taxes arr
payable as the case may be. and the same may
be prosecuted In the name OF the state or mu
nicipal corporation to which such bond shall b.
executed
Approved December IS, 1850.
No s.-An act relating to the service OF extents
II Is hereby enacted, ETC.;
SEC. |, Whenever any sheriff, high 'bailin Of
other officer, having for service an extent issued
against any delinquent collector OF taxes, shall
dlstran any class Of property which may by law
be attached on mesne process by leaving copy IL
the town clerks ONCE, such officer may leave
copy OF such extent with list OF the property "
distraned, endorsed thereon with his return, IL
the town clerks once OF the town In which sucl
property shall be situated. and the same shall
give to such officer the same right to hold sucl
property as II the same was duly attached o.
mesne process, and taken into the actual CUSTODY
OF such oficer.
| And such ofiicer within forty-eight hours ate
lodging such copy In the town clerks Office shall
| uplinuupnf COLLECTOR.
his last and usual place OF abode In this state,
like true and attested copy or such extent, with
/ list OF the property dstralned endorsed thereon
as is now required In the like service OF wrtts o
| at achment.
Approved November 0, 1880.
| No. ss.--An act In addition to chapter one hun
dred and twenty -one, General Statutes
| II is hereby enacted, etc.
SEQ /. When collector or other person 1
confined In jail on an extent issued against him
t0rdfii pgueAGes In naaKipg ANN n, tpa mirlste.
/ petition, 10 the county court, at any sessiol
thereof, In the county In which such person |
| praying that he may be admitted TO the poo
debtors oath, or to the liberties OF the jail yard
SEC. =. Such petition shall be served In tn
same manner as similar petition from a pei
son confined In Jail on close jail execution
served and said court or Judge shall have tn
same power TO grant relief as Is provided in cas-
OF such last mentioned petition.
SEC. 8. This act shall take effect from Its pas
! sage.
Approved De ,ember 9, 1890
No. San act in relation to nJunctions restrain
ing the collection OF taxes
| II Is hereby enacted, etc.
sEc. Whenever the collection OF taxes is n
strained by Injunction, the time such inJunt
ton is in force shall no. be considered as pal
quired TO execute his warrant.
Approved December IS, 1880.
No 90,-An act relating TO the collection OF take
II is hereby enacted, etc.
SEC l. In any town which may vote to acceI
the provisions OF this act the selectmen shall her
after make all tax bills now required by law
be ma e and verified by them, except highwa
tax bills, and deliver the same TO the treasurer
SEC D. II shall be the duty OF the several tow
treasurers on the receipr OF such tax bills, TO pc
notices In at least three public places, and pul
pers OF the towns, II any are there published, cal
Ing upon the taxpayers 70 pay their respecti'
taxes within ninety days from the date OF sa
notices
SEC g. There shall be deducted from the tax
paid during the ninety days specified In sectiC
two OF this act, four per centum Of the aInou
the treasurer OF eacn town shall issue his warra
7 against the delinquent ax-payers Tor the amou
2 OF th,ir taxes, returnable In sixty days from Il
, OF taxes OF said town In the case OF state tax
{ there shall be allowed only the abatement pr
I scribed by general law.
SIC 4 'fhe town treasurer shall be allow,
e onehalf OF one per cent on all sums paid
: the tax payers 70 such treasurer. There shi
also be allowed the treasurer the sum OF I'VE cen
: for each name on the warrant Issued by him a
der this act, which shall be taxed against the d
4 linque Taxpayer.
e SIC 8. It shall be the duty OF the collector
9 each town 10 execute such warrant issued by q
treasurer OF the town. and return the same 10 Z
9 treasurer OF the town, and the amount there
I collected, with the return Of his doings thereo
: within the time therein named; provided, no
ever, that II the treasurer OF the town shall ma
: anldavit that any person whose name appea
: upon the rlte-bill as tax payer Is about TO
e move or abscond from the State, and shall file I
0 same with the Seectmen, the treasurer may thel
upon issue warrant against such tax payer
a the amount OF hts tax, although the ninety da
e mentioned In section two OF this act shall \
!, collector TO execute the warrant.
s The collector shall be entitled TO the same fe
e for collecting the taxes upon said warrants as
= Is now allowed by law In the case OF distraint
Is property In the collection OF taxes, which 81
% shall be taxed against the delinquent tax-paye
e SEC. d sixty days before the Issuance OF a
warrant against the person or operty OF a
y resident tax payer, II shall be the duty OF
y Town treasurer 10 notify such nonresident by
h livering 10 him notice In writing OF the tax a
d the amount thereof. or by addressing such not
TO the said nonresident at his last and usual plt
Z OF abode.
re SEC Z. Any village Incorporated by the laws
this state, or any school district, may collect
taxes In the manner provided In this act II II sb
le 10 vote at the meeting at which the TAX may
., raised, and thereupon the duties herein DESERT
sr TO be performed by the selectmen, treasurer q
)f collector OF towns, shall be performed by
~ principal Officers treasurer and collectors OF 81
u village, or the prudential committees treasur