[1889, Chap. 115.]

An Act to amend Chapter Two Hundred and Eightythree of the Acts of the Year Eighteen Hundred and Eighty-six relating to the Assessment of Taxes.

SECTION 1. Section one of chapter two hundred and eighty-three of the acts of the year eighteen hundred and eighty-six is hereby amended by adding at the end thereof the following words: The assessors of a city may in any year divide any ward in such city into convenient assessment districts.

SECT. 2. This act shall take effect upon its passage.

[1889, Chap. 253.]

An Act relating to the Payment of County Taxes. The respective sums apportioned to, and assessed upon, the several cities and towns of the Commonwealth for county taxes, shall be collected and paid into their respective city and town treasuries, in like manner as the state tax is now collected and paid; and the county commissioners in their warrants shall require the selectmen or assessors of such cities and towns to pay, or issue severally their warrant or warrants requiring the treasurers of their respective cities and towns to pay, to the treasurers of their several counties the sums apportioned to said cities and towns, as aforesaid, at such times as shall be fixed and prescribed by said county commissioners of the several counties in their said warrants.

[1889, Chap. 334.]

An Act to amend Chapter Three Hundred and Ninety of the Acts of the Year Eighteen Hundred and Eightyeight relating to the Collection of Taxes.

SECTION 1. Section two of chapter three hundred and ninety of the acts of the year eighteen hundred and eightyeight is hereby repealed, and the following substituted therefor: Section 2. The collector shall, as soon as possible after receiving any tax list and warrant, send a notice to each person assessed, resident and non-resident, of the amount of his tax; and such notice, if sent through the mail, shall be postpaid and directed to the city or town which was the place of residence of such person on the

first day of May of the year in which the tax was assessed, and if sent to a resident of the city in which the tax is assessed, shall be directed to the street and number of his residence, if possible. If the person is assessed for a poll tax only, the notice shall be sent on or before the second day of September of the year in which the tax is assessed. An omission to send the notice herein required shall not invalidate a tax or proceedings for the collection or enforcement of the same.

SECT. 2. Section three of chapter three hundred and ninety of the acts of the year eighteen hundred and eightyeight is amended to read as follows:- Section 3. Every collector shall make and keep, in the book committed to him by the assessors containing the tax list, against the name of every person or corporation assessed for a tax, entries showing the disposition thereof, whether re-assessed, abated, or paid, and the date of such disposition.

SECT. 3. Sections twenty-nine and forty-one of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight are repealed; and section seven of said chapter is amended to read as follows: Section 7. The collector shall, unless removed from office, as hereinafter provided, or unless his tax list has been transferred to his successor, as provided by law, complete the collection of taxes committed to him, although his term of office expires before such completion. He shall be allowed the following charges and fees, and no other, which shall be severally added to the amount of the tax after they have accrued, to wit:

[For a summons, twenty cents, 1890, ch. 331.] For arrest by collector or other officer, one dollar. For a warrant to distrain or arrest, fifty cents. For a copy of warrant and certificate (section fifteen), one dollar.

For preparing advertisement of sale, fifty cents.

For advertisement of sale in newspapers, the cost thereof.

For posting notices of sale (for each piece of real estate or lot of goods distrained), fifty cents.

For distraining goods, one dollar and the cost thereof. For selling goods distrained, the cost thereof.

For obtaining affidavit of disinterested person, one dollar.

For recording affidavit, the register's fees.

For preparing deed, one dollar. [Two dollars, 1890, ch. 331.]

SECT. 4. Section eight of chapter three hundred and ninety of the acts of the year eighteen hundred and eightyeight is amended to read as follows:- Section 8. Collectors shall, before selling the real estate of a resident owner, or distraining the goods of any person assessed, or arresting him for his tax, make a demand for the payment thereof, either by causing to be given, or to be sent postpaid through the mail, directed as provided for the direction of notices in section two of this act, to the person assessed for a tax, or if the heirs of a deceased person, or a firm or more than one person are assessed, then to one of such heirs, or members of a firm, or owners only, a statement of the amount thereof, with a demand for its payment. Such demand for the tax on real estate shall be given, or be sent directed as hereinbefore provided, to the person or one of the persons as aforesaid, if a resident of the city or town, or to the person occupying the real estate on the first day of May of the year in which the tax is assessed; if a mortgagee of real estate has given a notice as provided in section thirty-two, such demand shall be given, or be sent directed as hereinbefore provided, to the mortgagee instead of to the owner or occupant; if a mortgagee or owner of real estate has given an authority to a resident attorney to pay the tax with notice thereof, as provided in section thirty-three, the demand shall be given, or be sent directed as hereinbefore provided, to such attorney instead of to a mortgagee, owner or occupant. No demand need be made of a non-resident owner of real estate, nor, except as herein provided, need any demand be made of a mortgagee or of an attorney.

SECT. 5. Section nineteen of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 19. When the collector commits a person to prison he shall give the keeper thereof a certificate signed by him, setting forth that he has committed the person for non-payment of his tax, for fourteen days after demand therefor, and for want of goods and chattels whereof to make distress, and also setting forth the amount said person is to pay for said tax and interest, and charges and fees.

SECT. 6. Section twenty-three of chapter three hundred and ninety of the acts of the year eighteen hundred

and eighty-eight is amended to read as follows:- Section 23. When a tax assessed upon a person remains unpaid for fourteen days after demand therefor, the collector may issue his warrant to the sheriffs of the several counties, or their deputies, or to any constable of, or deputy collector of taxes for, the city or town for which he is the collector, directing them and each of them to distrain the property or take the body of the person assessed for the tax, and to proceed therein in like manner as required of collectors in like cases. The warrant shall run throughout the state, and any officer to whom it is directed may serve it, and apprehend the person in any county.

When a

SECT. 7. Section twenty-four of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 24. When a tax assessed, or re-assessed, upon a person either for real or personal estate, or both, remains unpaid for three months after it is committed to the collector, the collector may, in his own name, sue or otherwise proceed in court against the person assessed, to collect the tax, in like manner as to collect a debt due him from such person.

SECT. 8. Section twenty-eight of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight, requiring a summons and providing for a charge to be made therefor, is repealed. [Re-enacted by Stat. 1890, Ch. 423, Sect. 1.]

SECT. 9. Section thirty of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 30. Taxes assessed on real estate, including taxes assessed under sections fourteen, fifteen and sixteen of chapter eleven of the Public Statutes, shall constitute a lien thereon from the first day of May until the expiration of two years from the first day of October of the year in which said taxes are assessed. If such tax remains unpaid for fourteen days after demand therefor, it may with all incidental charges and fees be levied by sale of the real estate within said two years, or after the expiration of said two years, if the estate has not been alienated prior to the giving of the notice of such sale.

SECT. 10. Section thirty-two of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Sec

tion 32. If a mortgagee of real estate, situated in the place of his residence, previously to the first day of September of the year in which the tax is assessed, gives written notice to the collector of such place that he holds a mortgage on real estate with a description of the estate, the demand of payment for the tax shall be made of the mortgagee instead of the owner.

SECT. 11. Section thirty-three of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 33. If a mortgagee or owner of real estate gives a written authority to some inhabitant of the place, as his attorney, to pay the taxes imposed on such estate, and likewise gives to the collector previously to the first day of September of the year in which a tax is assessed, written notice that such authority has been given, the demand of payment for the tax shall be made of such attorney, instead of the owner, and instead of the mortgagee, as provided in section thirty-two.

SECT. 12. Section thirty-seven of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 37. The collector shall, three weeks before the sale, post a notice, similar to that required by the two preceding sections, on the premises by him advertised to be sold, if any part thereof is bounded by a street, lane, court or highway.

SECT. 13. Section forty-nine of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 49. If after the sale of real estate for the payment of taxes a purchaser thereof fails to pay the collector within twenty days the full sum offered by him and to receive his deed, the sale shall be null and void, and the city or town shall be deemed to be the purchaser of the estate, according to the provisions of the preceding section.

SECT. 14. Section fifty-one of chapter three hundred and ninety of the acts of the year eighteen hundred and eighty-eight is amended to read as follows:- Section 51. Deeds to a city shall be placed in the custody of its collector, and to a town shall be placed in the custody of its treasurer, and to said collector or treasurer all applications for the redemption of the estates described in said deeds shall be made. And the several cities and towns