for which the said land was sold, in the same manner that all the owners of such land may redeem their land sold as aforesaid, by jointly paying the whole sum necessary to [be] paid for the redemption of the same, and the same proportion shall be made according to the number of acres in the lot or tract of land sold."

"That whenever any land shall be sold at vendue, by any collector of taxes, agreeably to the provisions of this ⚫ act, it shall be the duty of said collector to lodge with the town clerk of such town, within ten days after the vendue and sale aforesaid, the newspapers containing the advertisement of such sale, and the advertisement which may have been posted up in such town, with a certificate accompanying the same, under oath, that said advertisement was posted up according to law ; which advertisement and certificate shall be recorded by said, town clerk, and a certified copy of said record shall be deemed sufficient evidence of those facts, in any court of law; and the said newspapers shall be kept on file by said clerk."

"That it shall be the duty of every collector of taxes aforesaid, to lodge with the town clerk of said town, within ten days after the time of redemption from any sale by him made, as aforesaid, a correct list of the lands so redeemed, to be recorded by said town clerk."

"That each town clerk shall receive the same fees for recording, copying and certifying as aforesaid, as clerks of the court of common pleas are by law entitled to receive for recording and certifying papers,"

"That the fees of the several collectors, in the sale of lands as aforesaid, shall be as follows, to wit.: for going to the deputy secretary for the copy of the list, thence to the place where the advertisements for the sale are to be printed, and returning home five cents per mile; for advertising in the county paper and in the town, one dollar; for making sale one dollar per day, and the same sum for a clerk; for each deed made and executed to purchasers, twenty-five cents; and the sums of money actually paid to the printers and the deputy secretary for the copy of the list, shall be a legal charge; and it shall be the duty of each collector to make out an equal proportion of the costs as herein before directed to each lot or tract of land sold or advertised as aforesaid."

"That if any collector shall demand or take any greater fee or fees than is by law allowed for any of the services mentioned in this act, he shall forfeit five dollars to the person suing therefor, to be recovered by an action of debt."

"That each non-resident taxed as aforesaid, in any town or place in this state, shall, at any time between the first day of June, [and the first day] of September, have liberty to pay any highway tax assessed upon his land, in labor, under the direction of the selectmen, at the same rate per hour and day as inhabitants may at the time be allowed. And it shall be the duty of selectmen of the several towns and places in this state, to see that all moneys, arising by virtue of this act for the support of highways, be duly and seasonably appropriated to that purpose."

"That it shall be the duty of the deputy secretary, town clerks and collectors to receive from any person when tendered in behalf of himself or any other person whomsoever, in the manner and at the times pointed out in this act, the taxes assessed as aforesaid, and interest and cost thereon, if any."

"That when any estate of non-residents shall be sold by virtue of this act, and the money necessary for the redemption thereof shall not have been paid or tendered within one year from the sale of the same, the collector who shall have sold said estate, if living, otherwise his executors or administrators shall then execute a good and sufficient deed of such estate to the purchaser of the same, if he shall then be living, otherwise to his heirs ; which deed shall be in the form following, to wit. :

collec

Know all men by these presents, That I tor of taxes for the town of in the county of in the state of New-Hampshire, for the year do by virtue of the authority in me vested by the laws of this state, and in consideration of to me in hand, paid

before the delivery hereof, by of in the state of

county of

convey to him the said

in the

hereby sell and his heirs and assigns (here

describe the land sold) to have and to hold the said premises, with the appurtenances, to him the said

his

do here

heirs and assigns forever. And I the said by covenant with the said that in making sale of the same, in my said capacity, I have in all things conformed to the directions and requisitions of the law in that behalf provided, and that as collector as aforesaid, I have good right, as far as that right may depend upon the regularity of my own acts and proceedings, to sell and convey the same in manner aforesaid.

In witness whereof I have hereunto set my hand and seal this Anno Domini

day of

Signed, sealed, and delivered in presence of us.”

In order to proceed correctly in the collection of taxes under this act, the selectmen and collector must attend carefully to the following directions.

I. The selectmen must make out in writing, under their hands, and deliver to the collector on or before the 30th day of May annually, a list of all taxes assessed upon the unimproved lands of non-residents. This list must contain,

1. The name of the owner, if known, otherwise the name of the original proprietor, of the land.

2. If the name of the owner and original proprietor be unknown, then the quantity of land, and the number of the range and lot, if lotted, must be inserted in the list.

3. If the name of the owner and original proprietor be unknown, and the land not lotted, then such description, as the land is usually known by, must be inserted. If the laud has any name commonly known, in the place, such name will be a good description.

4. The proportions of each assessment to each lot or tract of land taxed must be set against such lot, or tract in the list.

II. The collector must on or before the eighth day of the session of the general court, in June next after he

receives the list, deliver to the deputy secretary a copy of his list of all such taxes, made out as aforesaid and signed by the selectmen.

III. The list of taxes must remain with the deputy secretary until the first day of September.

IV. After the first day of September, the collector, having received from the deputy secretary a copy of the list, may proceed to advertise the land of delinquents for sale.

With respect to the advertisement, attention must be paid to the following particulars:

1. The advertisement must be inserted in the NewHampshire Patriot and State Gazette, and also in some newspaper, in the county where the, land is, if any newspaper be there printed, otherwise in some adjacent county, three weeks successively, commencing eight weeks prior to the day of sale.

2. The advertisement must be posted up in some public place in the town where the laud is, eight weeks prior to the day of sale.

3. The advertisement must state that so much of each delinquent owner's estate will be sold at public vendue, as will be sufficient to pay his taxes with incidental charges, unless prevented by previous payment.

4. The advertisement must contain the same description of the land taxed, as is by law required in said list, and also the time and place of sale. The time must be between ten of the clock in the forenoon, and six of the clock in the afternoon, and the place must be in the town, or place, where the land lies.

24

FORM NO. I.

Form of the advertisement.

STATE OF NEW-HAMPSHIRE.

Merrimack, ss. Concord, November 1, 1828. PUBLIC notice is hereby given, that so much of the undermentioned unimproved lands in said town of Concord, belonging to nonresident owners and proprietors, as will pay the undermentioned taxes assessed upon the said lands respectively for the year 1828, with incidental charges, will be sold at public auction, at the house of W. S. innholder in said Concord, on Thursday, the first day of January next, at ten of the clock in the forenoon, unless prevented by

ment.

previous pay

A. B. C. D. the A.B. lot. 40 16 3
E. F.

unknown.

C.

Highway. Co

1 29 7 22 3

80 14 2 2 58 14 44 6 A. D. Collector.

V. The sale must be of so much of each delinquent's estate as will pay his taxes and incidental charges, and must be at auction to the highest bidder.

VI. If any adjournment of the sale be necessary, it must be from day to day not exceeding three days, by public proclamation within the hours aforesaid, and at the place of sale.

VII. It is the duty of the collector to deliver to the clerk of the town where the land lies, an attested copy of the sale of the land, with the charges of sale, within ten days after the sale.