Against executors, and assignees. 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. 25. When a person assessed for a tax dies or administrators becomes insolvent before the payment thereof, or when a tax is assessed upon the estate of a deceased person, the executor or administrator or assignee shall, if a demand has been made upon him therefor, forthwith upon his acquiring any moneys applicable to the payment of the tax, pay the same, and in default shall be liable personally therefor, as for a tax assessed upon him. P. S. 12, § 21. 97 Mass. 321. 121 Mass. 222. Collection of tax P S. 12, § 22. Remedy against persons who are not owners of the real estate P. S. 12, § 23. SECT. 26. Whenever personal property placed in the hands of a corporation or an individual as an accumulating fund for the future benefit of heirs or other persons has been duly assessed to such heirs or persons according to the provisions of clause six, section twenty, of chapter eleven of the Public Statutes, and the persons so taxed neglect to pay the tax for one year after it has been committed to the collector, the collector may, in his own name, maintain an action of contract therefor against said trustee, in like manner as for his own debt; and the amount thereof paid by said trustee may be allowed in his account as such trustee. SECT. 27. When a person is taxed for real estate in his occupation, but of which he is not the owner, the taxed to them. collector, after demand of payment, may levy the tax by distress and sale of the cattle, sheep, horses, swine, or other stock or produce of such estate, belonging to the owner thereof, which within nine months after such assessment is committed to him shall be found upon the premises, in the same manner as if such stock or produce were the property of the person so taxed; but such demand need not be made if the person on whom the tax is assessed resided within the precinct of the collector at the time of the assessment, and subsequently removes therefrom and remains absent three months. Collector may issue summons SECT. 28. When a tax is due from any person, the collector in certain cases. may, before making a demand for the payment thereof, as required by law, mail postpaid or cause to be delivered a summons to such person, stating therein the amount due and that unless the same is paid within ten days with twenty cents for the summons, the collector will then proceed to collect the same according to law. [This section is repealed by Stat. 1889, ch. 334, and is substantially re-enacted by Stat. 1890, ch. 331.] SECT. 29. The following charges and fees and no other shall be For making a written demand, twenty cents. For posting notices of sale in one or more public places, twenty cents. For a warrant to sheriff or constable, fifty cents. For copy of warrant under section fifteen and certificate thereon, one dollar. For removing goods distrained and keeping the same, the actual and reasonable cost thereof. For an arrest on assessor's warrant, and commitment to prison, the fees allowed by law to sheriffs for like services. [This section is repealed and new section substituted, see Stat. 1889, ch. 334, sect. 3.] BY SALE OR TAKING OF REAL ESTATE. Charges and fees allowed collectors for distraint of goods, etc. etc. 2 Gray, 185. 99 Mass 31. SECT. 30. Taxes assessed on real estate, including taxes assessed Taxes to be lien under sections fourteen, fifteen and sixteen of chapter eleven of the on real estate, Public Statutes, shall constitute a lien thereon from the first day of P. S. 12, § 24. May until the expiration of two years from the first day of October 7 Pick. 15. of the year in which said taxes are assessed; and may with all incidental costs and expenses be levied by sale thereof, if the tax is not paid within fourteen days after a demand of payment made either upon the person taxed or upon any person occupying the estate; when taxes on real estate are assessed to the heirs of a deceased person or to more than one owner, a demand made upon one of said heirs or owners shall be sufficient, but the collector may sell real estate for taxes after the two years have elapsed, unless the estate has been alienated prior to the giving of the notice of such sale. [This section is amended by Stat 1889, ch. 334, to read as follows: -] 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. 106 Mass. 29. 119 Mass. 295. 124 Mass. 343. 136 Mass. 185. 143 Mass. 59. 120 Mass. 299. 137 Mass. 448. assessed to be a SECT. 31. Taxes re-assessed on real estate shall con- Taxes restitute a lien thereon for the time specified in the preced- lien, unless, etc. ing section, unless the estate has been alienated between P. S. 12, § 25. the first and second assessments; and may be levied as 129 Mass. 379. provided in the preceding section. 99 Mass. 32. Resident mort gagee of real SECT. 32. If a mortgagee of real estate, situated in the place of estate, when to his residence, previously to the assessment of a tax, gives written notice to the clerk of such place that he holds a mortgage thereon, with a description of the estate, the collector before proceeding to sell it for non-payment of taxes shall demand payment of said taxes of the mortgagee, as provided in section thirty. be called upon for taxes, etc. P. 8. 12, § 26. When mortgagee or non appoints attorney, demand how made. [This section is amended by Stat. 1889, ch. 334, to read as follows: -] 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. 33. If a mortgagee or non-resident owner of real estate resident owner previously to the assessment of a tax, gives a written authority to some inhabitant of the place as his attorney, to pay the taxes imposed on such estate, and the authority is filed with, or recorded by, the clerk of the place, the demand of payment shall be made upon such attorney before the estate is sold; otherwise, no demand need be made of payment of taxes assessed on the real estate of non-resident P. S. 12, § 27. When so made, Sales of real estate, how advertised. P. S. 12, § 30. 13 Gray, 77. 124 Mass. 66. 126 Mass. 280. owners. [This section is amended by Stat. 1889, ch. 334, to read as follows:-] 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. 34. When a demand is made upon the attorney under the preceding section, the collector shall not advertise the sale of the lands until two months from the time of such demand. SECT. 35. The collector shall give notice of the time and place of sale of real estate for payment of taxes, by an advertisement thereof three weeks successively in some newspaper published in the city or town where the premises to be sold for taxes are situated, if there is such newspaper, and, if not, then in a newspaper printed in the county where the real estate lies; the last publication to be at least one week before the time of sale. advertisement. SECT. 36. The advertisement shall contain a substan- Contents of tially accurate description of the several rights, lots, or P. S. 12, § 31. divisions of the estate to be sold, the amount of the tax 4 Cush. 265. assessed on each, the names of all owners known to the 124 Mass. 66. collector, and the taxes assessed on their respective lands. 7 Cush. 503. SECT. 37. The collector shall, three weeks before the sale, post a Notices, how notice similar to that required by the two preceding sections in some posted. P. 8. 12, § 32. convenient and public place in his precinct, and a like notice on the 126 Mass. 280. premises by him advertised to be sold, if any part thereof is bounded by a street, lane, court, or highway. [This section is amended by Stat. 1889, ch. 334, as follows: -] 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. place has been changed. SECT. 38. When real estate to be sold under the pro- When name of visions of this act is situated in a place the name of which has been changed by law within three years next preceding the sale, the collector shall in his advertisement and notices of the sale designate such place by its former and present name. and publishing recorded. SECT. 39. The affidavit of a disinterested person, or Affidavit of deany deputy collector, or of the collector who makes the mand, posting sale of land for the payment of taxes, stating the demand to be evidence if of the payment of the tax, the person of whom and the P. S. 12, § 34. time and manner in which it was made, and a like affidavit of the posting and publishing of notifications of the sale, with a copy of the original advertisement thereto annexed, and filed and recorded within three months after the date of sale in the registry of deeds of the county or district where the land lies, shall be competent evidence of said demand and of the notification. Sale by auction ment of taxes. Gray, 77. for non-pay P. S. 12, § 35. 13 3 Allen, 535. 127 Mass. 39. 1884, 162, § 1. 126 Mass. 280. SECT. 40. If the taxes are not paid the collector shall, at the time and place appointed for the sale, sell by public auction so much of the real estate, or the rents and profits of the whole estate for such term of time, as 124 Mass. 65. shall be sufficient to discharge the taxes and necessary intervening charges; or he may at his option sell the whole or any part of the land; and after satisfying the taxes and charges, he shall deposit the balance, if any, in the treasury of the city or town; and such city or town shall pay such balance to the owner of the estate upon demand. The collector may, in his discretion at such Collector may sale, require an immediate deposit by the purchaser of deposit, etc. require a Charges and fees allowed to collectors. P. S. 12, § 36. Collector may adjourn sale from time to time, etc. P. S. 12, § 37. 112 Mass. 535. Deed to be given to purchaser; and when to be recorded. P. S. 12, § 38. 2 Gray, 185. 6 Allen, 576. 118 Mass. 540. 126 Mass. 278. 127 Mass. 39. 136 Mass. 32. such sum as he shall deem necessary to insure good faith, in part payment of the purchase money, which deposit shall not exceed the amount of the tax and the costs and charges thereon; and if he fails to make such deposit forthwith, the sale shall be void and the estate shall, then and there, be again offered for sale. SECT. 41. The following charges and fees, and no other, shall be allowed to the collector, and shall be added to the amount of the tax, as provided in the preceding section: For making a written demand, twenty cents. For preparing advertisement, fifty cents. For advertisement in newspaper, the actual cost of the same. For posting up notices in one or more public places, twenty cents. For recording affidavit at registry of deeds, the fees of the register And in the event that any delinquent tax-payer offers to pay the tax before the day of sale or taking, such charges shall be added to the tax as have intervened at the time of said offer to pay. [This section repealed by Stat. 1889, ch. 334, sect. 3, and new provisions substituted.] SECT. 42. The collector may adjourn his sale from time to time not exceeding seven days in the whole; and he shall give notice of every such adjournment by a public declaration thereof at the time and place previously appointed for the sale: SECT. 43. The collector shall execute and deliver to contents thereof the purchaser a deed of the real estate or rents and profits sold; which deed shall state the cause of sale, the price. for which the estate or rents and profits were sold, the name of the person on whom the demand for the tax was made, the places in the city or town where the notices were posted, the newspaper in which the advertisement of the sale was published, and the place of residence of the grantee, and a warranty that the sale has in all particulars been conducted according to the provisions of law; and, if the real estate has been sold, shall convey, subject to the right of redemption provided for in section fifty-seven, all the right and interest which the owner had therein at the time when the same was taken for his taxes. Such deed, to be valid, shall be recorded within thirty days from the day of sale. Town, etc., to refund in case of error, etc.: provided, pur SECT. 44. If it should subsequently appear that by reason of any error, omission or informality in any of the |