FORM NO. II.

Form of an account of sales of unimproved lands for taxes to be made by the collector.

AN account of the sales of unimproved lands of non-resident owners and proprietors in Concord, for taxes assessed upon the same in the year 1828, at a public vendue holden at the house of W. S. innholder in said Concord, on the first day of January, A. D. 1829.

Two acres of the A. B. lot bounded as follows,

[Here describe the land sold.]

was sold to W. H. he being the highest bidder, for $3, to pay the taxes assessed upon said lot as aforesaid, amounting to $0,61, and incidental charges amounting to $2,39 being in the whole $3.

A. D. Collector.

A copy of the account should be delivered to the clerk of the town attested as follows.

A true copy, attest

A. D. Collector.

VIII. It is the duty of the collector to lodge with the town clerk within ten days atter the sale, the newspapers containing the advertisement, and the advertisement which may have been posted up with an lows upon it.

affidavit as fol

I, A. D. do certify, that on the Gay of A. D. 1828, I posted up the within advertisement at the bouse of W. S. in holder in Concord', where it remained posted up as I verily believe, until the day of sale within mentioned.

A. D.

Merrimack, ss. January 1, 1829.

January 1, 1829. Then the above named A. D. appeared and made oath, that the above certificate, by him subscribed, is true.

Before me,

M. N. Jus. Peace.

IX. The advertisement and the affidavit of the col lector should be recorded by the town clerk.

SECTION 6.

OF THE COLLECTION OF TAXES UPON IMPROVED LANDS OF NON-RESIDENTS.

The statute of December 10, 1796, (1 N. H. Laws, 264,) and other statutes relating to the collection of taxes assessed upon the lands of non-residents, were repealed by the statute of June 19, 1828. (3 N. H. Laws, 280.) But this last mentioned statute was repealed by the statute of July 4, 1829. (3 N. H. Laws, 563.) And, the effect of this repeal seems to have been to revive all the laws repealed by the statute of June 19, 1828, in relation to the collection of taxes assessed upon the lands of non-residents, except so far as their provisions are inconsistent with the provisions of the said statute of July 4, 1829. And as the statute of July 4, 1829, was intended to embody and will be found, on examination, in fact, to contain all the provisions of the statutes revived as aforesaid, it is very clear, that taxes upon the improved lands of non-residents are to be assessed and collected in the

same manner as taxes upon the unimproved lands of nonresidents.

In order to proceed correctly, the selectmen must make a list of the taxes assessed upon the improved lands of non-residents, and a warrant as directed in the third section of this chapter. And the list must be delivered to the collector, and he must in all things proceed as directed in the fifth section of this chapter.

SECTION 7.

OF THE PROCEEDINGS AGAINST DEFICIENT COLLEC TORS AND AGAINST THE SELECTMEN AND INHABITANTS OF TOWNS IN CERTAIN CASES, WHEN TAXES ARE NOT DULY PAID.

The statute of February 9, 1791, entitled " an act directing the proceedings against deficient collectors," enacts, "that if any collector of taxes shall not pay to the state treasurer, county treasurer, town treasurer, selectmen, or any other person or persons all such sums of money as shall be committed unto him or them to collect, by the time prefixed in the warrant or warrants to such collector given, which time shall never be sooner than three months from the time of the delivery of such warrant, with a list of taxes, then, and in every such case the state treasurer, county treasurer, town treasurer, seJecimen or other person or persons to whom any such sum is ordered to be paid, his or their successor or successors in office, be, and hereby are empowered by warrant or execution under his or their hands and seals di

rected to the sheriff or his deputy of the county where the same is to be executed, returnable by a certain day therein to be mentioned, which shall in no case be less than sixty days, to cause all such sums of money to be levied by distress and sale of the real or personal estate of such deficient collector, returning the overplus, it any there be, and for want of any such estate to imprison such deficient collector until the same be paid."

"That the treasurer, or other person issuing any such warrant or execution, on return of the same unsatisfied, or satisfied in part only, may issue an alias for such sun as may remain due on the return of any former one, and so on as often as occasion shall require. And in case such warrant or execution be issued either by the state or county treasurer, and the sheriff can find no estate real or personal, or not sufficient whereon to levy and satisfy the same, and the body of such deficient collector cannot be found within his precinct, or in case the body shall be committed, and the money be not paid within three months from the time of commitment, in either of the cases aforesaid, the treasurer issuing such warrant or execution, on being certified by the sheriff that no sufficient estate can be found, whereon to levy, and that the body cannot be found, or that the body hath been imprisoned three months, and the money hath not been paid as aforesaid, shall notify the selectmen of the town or place on whom the said tax was assessed thereof, who are hereby authorized and empowered immediately to assess the inhabitants of such town or place the sum so due, and collect the same as other taxes and assessments are collected, and pay the same to the treasurer to whom the same is due; and in case the sum for which such warrant or execution issued be not paid within six months from the time of such notice being given as aforesaid, then the said treasurer shall, and may issue his warrant or execution in manner aforesaid, against the inhabitants of such town or place for all such sums as are due and unpaid upon the former wariant or execution, and may add thereto the legal fees for the former warrant or execution and the service, travel and poundage thereon."

"That when any execution or warrant of distress issued by the state treasurer, county treasurer, town treasurer, selectmen or other persons having lawful authority to issue the same shall be levied on the lauds, tenements or hereditaments of any deficient collector, the officer levying the same shall proceed and sell so much thereof at public auction to the highest bidder, as shall be sufficient to satisfy his said execution or warrant, with all legal costs, giving thirty days notice of the time and place of sale, by posting up advertisements therefor, at some public place in the town or place where such estate lies, and in two of the adjoining towns, and in such case the sheriff shall specify in his advertisement the amount of the sum to be satisfied by such sale, and the species, whether money, certificates. state notes or other thing in which the same may be paid; and in all cases the sheriff shall receive in payment of the sum mentioned in any such execution or warrant of distress, the same as the treasurer will receive of him, as described in such execution or warrant of distress."

"That in all cases when the time shall be elapsed at which any collector shall be ordered to pay his taxto the state, or county treasurer, and the selectmen shall be of opinion that such collector hath collected the several sums mentioned in his list of the persons in such lists named, and that there is danger of such collector's absconding, or being unable to pay when called upon by the treasurer, to whom the same is payable; in every such case the selectmen may issue their execution or warrant of distress against such collector for all such sums as be may be in arrear to the state or county treasurer, or both, in the same manner as they may for any town tax ; and the proceedings in such case shall be the same in all respects. Provided always, that the said selectmen shall in such case indemnity such collector for all damages that he may sustain, by reason of any extents that may issue against him by the state or county treasurer for the same tax; and the state or county treasurer upon being notified by the selectmen of their having issued such execution as aforesaid, shall not issue any execution against such deficient collector, but shall in case of non-payment for