Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

1t is hereby enacted by the General
Assembly of the State OF Vermont:
Section /. The commissioner of taxes
shall supervise the collection of de-
linquent taxes by officials of towns and
other municipal corporations whose
duty it is to collect the same.
Sec. . Said commissioner may eX-
anime any tax list in the hands OF any
collector; shall from time to time con-
Ter with collectors and advise them con-
corning their official duties, and furnish
them printed instructions and directions
relating thereto; shall issue such bule-
tins as in his judgment will aid in en-
forcing the law, and shall formulate
and furnish the necessary blanks for the
use of officials required to make returns
to the commissioner of taxes as pro-
vided by this act
Sec. g. The commissioner of taxes
shall call meetings of collectors OF taxes,
to be held at such places and at such
times as he shall designate for the pur-
pose of instruction as to the law govern
ing their official duties and concerning
the collection of delinquent taxes.
Sec. 4. Collectors shall attend all
meetings for instruction to which they
are summoned in writing by the commits
sioner of taxes. If for any reason a
collector is unable so to attend, he shall
forthwith notify said commissioner stat
ing the cause of such inability and said
commissioner may in his discretion sum-
mon said collector to attend such other
meeting as said commissioner may
designate. Collectors attending such
meetings shall receive therefor from the
treasury of their municipality the sum
OF three dollars per diem, and their
necessary travel and hotel expenses.
Sec. 5, Collectors and other officials
named in this act shall render such
assistance, furnish such information and
make such returns to said commissioner
in relation to the subject of delinquent
taxes and the administration of the law
in reference thereto as he may require
Sec. 8. The treasurer of a town or
the taxes are collected by the treasurer
thereof shall, within ten days from the
expiration of that time within. which
taxes may voluntarily be paid to said
treasurer, notify the commissioner Of
taxes as to the amount of delinquent
taxes delivered to the collector of taxes
of such municipality for collection, and
furnish such other information relating
thereto as the commissioner of taxes
may require. The collector of taxes in
towns and other municipal corporations
in which taxes are collected by the COL
lector shall, within ten days from the
date of the expiration of the time within
which taxes may voluntarily be paid to
said collector, notify the commissioner
of taxes as to the amount of delinquent
taxes then i'll his hands for collection,
and furnish such other information re-
lating thereto as the commissioner of
taxes may require.
Sec. 7. Unless otherwise notified by
the commissioner of taxes, the collector
of delinquent taxes shall report to him
at the end of every two months the
amount OF delinquent taxes collected
during the preceding two months and
paid into the treasury named in the war
rant of such collector.
Sec. S. Section o28 of the General
Laws is hereby amended so as to read
as follows:
Sec 028. A collector who unlawfully
neglects to collect and pay over tax
delivered to him shall be accountable
IOT SUCH lax VI tlc dIICdIdgGS tilcIcOl,
to the treasurer, sclectmel, trustees.
or other persons authorized
10 receive the same; and they may, and
upon the receipt of petition from the
of taxes alleging that such
has unlawfully neglected to
collect and pay over tax delivered to
him, shall, cite him to appear before
justice residing in an adjoining town,
to show cause why an extent should not
be issued against him for such ar
rearages and the costs of such proceed
ings, and such citation shall be served
at least six days before the time ap-
pointed for hearing the same.
Sec. 9. Within six days after the adj
journment of the annual meeting of a
town or other municipal corporation, the
clerk thereof shall report in writing to
the commissioner of taxes the method
10 be employed by said town or other
corporation in the collection
If its taxes, together with such other
relating thereto as the COM
missioner of taxes may require on blanks
furnished for that purpose.
Sec. TO- This act shall take effect
from its passage.
Approved February FL, 1919.
NO. 80