As to forms. the same as those of existing laws, shall be construed as a continuation of such laws and not as new enactments; and the repeal by this act of any provision of law shall not affect any act done, liability incurred, or any right accrued and established, or suit or proceeding to enforce such right or liability under the authority of the repealed laws. SECT. 96. The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they respectively relate; but this shall not be so construed as to prohibit the use of other suitable forms. These forms may also be used, so far as applicable, in the collection of betterments and other assessments of like character. SECT. 97. This act shall take effect upon its passage. Herewith find your tax bill due 18 amounting to Payment of the same is hereby demanded. [If interest has been voted by the city or town, add] Interest at the rate of per cent per annum will be charged from 18 You are hereby notified that unless your tax is paid in fourteen days from this date, with all legal charges, the collector will then proceed to collect the same according to law. C D, Collector of Taxes for the of No. 2.- FORM OF NOTICE OF SALE OF DISTRAINED PROPERTY UNDER SECTION 13. COLLECTOR'S SALE. Distrained upon a warrant of distress for non-payment of taxes, and will be sold by public auction on 18 the " day of B, 18 C D, No. 3.- FORM OF NOTICE OF ADJOURNMENT OF SALE UNDER SECTION 14. To the original notice of sale, or a copy thereof, add the following, and post at the place of sale: The collector hereby gives notice that the above sale stands adjourned to the 18 'same hour and place. B, day of 18 at the No. 4.-FORM OF CERTIFICATE TO BE MADE UPON AN ATTESTED COPY OF WARRANT WHEN CORPORATE STOCK IS SEIZED UNDER SECTION 15. share of the I hereby give notice that I have seized capital stock of the [A B Company] standing in the name of by virtue of a warrant of distress, a copy of which is herewith presented. Said share being seized and distrained for the non-payment of a tax duly assessed upon the by the assessors of for which the after due demand, has neglected and amounting to the sum of said the year 18 said C D, refused to pay. 18 B1 [Forms Nos. 5, 6 and 7, as given in chapter 390 of the Acts of 1888, are repealed, and the following forms bearing the same numbers are substituted therefor by Stat. 1889, ch. 334: -] No. 5.- FORM OF CERTIFICATE REQUIRED BY SECTION 19 TO BE GIVEN BY A COLLECTOR WHEN A COMMITMENT IS MADE BY HIM. as of the first day of May in the year upon remains unpaid for fourteen days after demand therefor made by me; and that for want of goods and chattels whereof to make distress, I commit the said person to prison. I also certify that the amount the said person is to pay for said tax and interest, and charges and fees, is No. 6. FORM OF COLLECTOR'S WARRANT TO DISTRAIN OR COM MIT UNDER SECTION 23. COMMONWEALTH OF MASSACHUSETTS. To the Sheriffs of our several Counties, or their Deputies, or to any Constable of or Deputy Collector of Taxes for the of a tax in the sum of dollars; and the same now, after the expiration of fourteen days from the date of a demand made upon him by me in accordance with law for the payment of the same, remains unpaid: Therefore, In the name of the Commonwealth of Massachusetts, you and each of you, are required and directed to distrain the goods or chattels of the said person so assessed sufficient to satisfy and pay the amount due for such tax and interest, and all fees and charges of keeping and selling the same, saving and excepting the tools or implements necessary for the trade or occupation of the said person so assessed, beasts of the plow necessary for the cultivation of his improved land ; military arms; utensils for housekeeping necessary for upholding life; and bedding and apparel necessary for the said person so assessed and his family. And the goods and chattels so distrained by you, you are required to keep at the cost and charge of the owner, and within seven days after the seizure to sell the same at public auction, for the payment of the said amount due; having first posted up a notice of the sale in some public place in the town or city where found, forty-eight hours at least before the sale: provided, however, that you may, if you shall see fit, once adjourn said sale for a time not exceeding three days, in which case you shall forthwith post up a notice of such adjournment and of the time and place of sale. And if said distress shall be sold for more than the said amount due, you shall return the surplus to the owner of such goods or chattels upon demand, with an account in writing of the sale and charges. And if you cannot find sufficient goods and chattels belonging to the person assessed, whereon to make distress, you shall take the body of the said person and him commit to one of the common jails in the county in which you shall arrest him, there to remain until he shall pay said tax, and interest, and charges, and fees, or until he shall be discharged therefrom by due course of law. And in case you shall commit said person so assessed to prison by virtue of this Warrant, you are required to give the keeper of the prison wherein he may be committed an attested copy of this Warrant, with a certificate thereon under your hand, setting forth that for want of goods and chattels of the said person whereof to make distress, you have taken his body and committed him to prison as aforesaid; and also setting forth the amount said person is to pay as his tax and interest, and fees and charges. Hereof fail not, and make return of this Warrant, with your doings thereon, within sixty days from the date hereof. Given under my hand and seal this day of 18 C D, [SEAL.] Collector of Taxes for the of No. 7. FORM OF CERTIFICATE REQUIRED BY SECTION 23 TO BE ENDORSED ON COPY OF WARRANT IN CASE OF COMMITMENT. I hereby certify that, by virtue of the warrant, of which the within is a true copy, for want of goods and chattels whereof to make distress, I have taken the body of the within named and committed him to prison, and that the amount which he is to pay as his tax and interest, and fees and charge is dollars. No. 8.-FORM OF DEMAND OF TAX ON REAL ESTATE UNDER In compliance with the statute I hereby demand of you the payment of dollars, that being the amount of tax assessed for the year 18 on the estate in this city or town [here give a brief statement of the estate] and owned (or occupied) by you at the date of assessment. You are hereby notified that if said amount, together with the legal costs and charges thereon, is not paid within fourteen days from this date, the said estate will be sold by public auction, C D, pursuant to law. N. B. When the demand is made upon an attorney this form should be changed accordingly. No. 9.-FORM OF COLLECTOR'S NOTICE OF SALE OF REAL ESTATE TO BE PUBLISHED IN A NEWSPAPER UNDER SECTIONS 35 AND 36. The owners and occupants of the following described parcels of real estate situated in the city or town of in the county of 18 and Commonwealth of Massachusetts, and the public are hereby notified that the taxes thereon severally assessed for the years hereinafter specified, according to the list committed to me as collector of taxes for said by the assessors of taxes, remain unpaid, and that said parcels of real estate will be offered for sale by public auction at the in said at o'clock M., for the payment of said taxes with costs and charges thereon, unless the same shall be previously discharged. [Here state the name of the party taxed, if known; a substantially accurate description of the estate; the year in which the tax is assessed; and the amount of the tax on each parcel of real estate.] on Collector of Taxes for the C D, of No. 10. [Under section 37, use form No. 9 for notice to be posted on the premises, with the words, "This estate to be sold for unpaid taxes," written or printed at the top of the notice.] No. 11. FORM OF AFFIDAVIT OF DISINTERESTED PERSON, DEPUTY COLLECTOR OR COLLECTOR of Demand UNDER SECTION 39 TO BE RECORDED IN THE REGISTRY OF DEEDS. I [A B, a disinterested person, or a deputy collector, or collector] hereby certify that on the day of EF a demand for the payment of a tax of assessed upon him by the assessors of 18 I served upon in 18 dollars , upon the estate in said [here give a substantially accurate description of the estate], with a notice that if said amount, together with the legal costs (and interest) thereon, was not paid within fourteen days from the date thereof that the said estate would be sold by public auction, pursuant to law. А В. COMMONWEALTH OF MASSACHUSETTS. H SS. 18 Then personally appeared the said A B, and made oath that this statement by him subscribed is true. Before me, Justice of the Peace. No. 12.-FORM OF AFFIDAVIT UNDER SECTION 39, WHEN THE DEMAND IS MADE UPON TWO OR MORE DISTINCT PERSONS. 18 S, I [A B, a disinterested person, or a deputy collector, or collector] hereby certify that on or since the day of 18 I have served on each of the parties hereinafter mentioned, on the date and in the manner specified, as may be seen by reference to their respective names, a demand like the blank hereunto attached, the blanks being first filled with the date, name, amount of the tax, and location of the real estate. Then personally appeared the said A B, and made oath that the above statement by him subscribed is true. Before me, Justice of the Peace. [Here annex the blank form, No. 8, referred to in the affidavit.] PUBLISHING No. 13. FORM OF AFFIDAVIT OF POSTING AND in the county of 18 I, A B, of and Commonwealth of Massachusetts [a disinterested person, or a deputy collector or collector of taxes], hereby certify that I witnessed the posting [or posted] on the premises named therein the printed notice hereto annexed of the collector of taxes of the (town or city) of for the sale of real estate [or of the various parcels of real estate] situate in said for non-payment of taxes, as specified in said notice hereto annexed, also in a convenient and public place, to wit: The ; in said (town or city), and that said notice was advertised three weeks successively in the a newspaper published in (city or town) [or if there is no such newspaper, state that fact and add: in said County], the last publication being at least one |
