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The compiled statutes of the state of New Hampshire: to which are prefixed ... online

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tax, to answer any abatements that may be made, which shall be
paid into the town treasury for the use of the town.

Sec 5. The selectmen may include in one assessment the
state, county, town and school taxes, or so many of them as may
be found convenient

Sec 6. A fair record shall be made of every invoice taken by
the selectmen, and of all taxes by them assessed, in a book of
records of the doings of the selectmen in their office, which shall
be the propertv of the town ; and such invoice and assessments or
a copy thereof shall, prior to the first day of July, be left with the



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1S3



INVENTOBIBS.



[titlb TUI.



town derk and recorded by him ; and both of said records shall be
open to the inspection of all persons.

Sec. 7. The selectmen shall seasonably make a retnm to the
state and county treasurers of the names of the collectors of their
respective towns, with the date of their warrants, with the amount
they are required to pay to such treasurers res]>ectiyely, and at
what times.

Sec. 8. A list of aU taxes by them assessed shall be made by
the selectmen under their hands, with a warrant under their hands
and seal directed to the collector of such town, requiring him to
collect the same and to pay over to the state and county treasurer
and to the selectmen or town treasurer, such sums at such times
as may be therein prescribed.



CHAPTER 46.

OF THE RETURN OF INYENTORIES.
IDENTICAL WITH

Chapter 42, Laws of 1843.



Section

I. Selectmen to return inventories of
1843 and 1844.
To contain footings of each column of

invoices.
Retnm to be made once in four years,
Penalty for neglect or refusal.



2.

3.
4.



Sectiok

5. Secretary of state to give information

of neglect

6. Blank returns to be furnished by sec-

retary, and to make abstract for
legislature.



Section 1. The selectmen of the several towns and places in
this State, or a major part of them, at the charge of the town or
place in which they shall belong, shall return and transmit to the
office of the secretary of state, on or before the fifteenth day of
May next, an entire inventory of the polls and ratable estates of
the several towns and places in this State, as taken in April for the
year one thousand eight hundred and forty-four, and also an entire
inventory of the polls and ratable estates of the several towns and
places within this State, as taken in April of the year one thou-
sand eight hundred and forty-three.

Sec 2. Said inventories shall contain the footings of each
column of the invoices of all polls and property taxed in each of
said towns and places in the month of AprU in each of said years,
agreeably to the provisions of chapters 41 and 42 of the revised
gtatutes, (chapters 43 and 44 of this compilation.)

Sec 3. And every fourth year thereafterwards, the selectmen
of the several towns and places in this State shall transmit and



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CHAP. 47.] ABATBBCBNT OF TAXES. 128

letnm to the office of the aecretary of state like inventcMries for thek
[the then ?] current and next preceding year, which said inventor
lies shall be prepared in the same form and manner as is above
pieecribed, and shall be transmitted and returned to the office of the
secretary of state, on or before the fifteenth day of May next after
the time when such inventories shall be prepared as aforesaid.

Sec. 4. If the selectmen of any town or place in this State
shall neglect or refuse to prepare and transmit the above mentioned
inventories and returns, in the manner herein prescribed, together
with their certificate, as said selectmen, to the truth of their said
inventories, they shall forfeit and pay for every neglect or refusal a
sum not exceeding fifty dollars nor less than twenty dollars, for the
use of the town or place to which said delinquent selectmen may
belong.

Sec. 5. And the secretary of state, as soon as may be after
the said fifteenth day of May in each of said years, shall give in*
formation to the attorney general of all such neglects or refusals,
that such selectmen may be prosecuted by indictment, information
or otherwise, in any court proper to try the same : provided^ that
all prosecutions for penalties incurred by such neglect or refusal,
shall be commenced within six months from the said fifteenth day
of May in each of said years.

Sec 6. It shall be the dutv of the secretary of state to furnish
the selectmen aforesaid with blank inventories in form as aforesaid,
on or before the first day of April next, (first day of April, 1844,)
and on or before the first day of April in every fourth year there-
after ; and, when said inventories shall be returned as aforesaid by
the selectmen, to make out an abstract of the footings or amount
of the several inventories, and cause the same to be arranged by
counties, and three hundred copies thereof printed and laid before
the legislature at the commencement of their next session, after
said inventories shall be returned as aforesaid.



CHAPTER 47.

OF THE ABATEMENT OF TAXES.
IDENTICAL WITH

Chapter 41 of the Revised Statutes.



SbCTIOH I SSCTION

1. Abatement by selectmen. I 8. Abatement by oonrt



Section 1. Selectmen, for good cause shown, may abate any
tax assessed by them or their predecessors.

Sbc. 2. If they shall neglect or refuse, any person conceiving



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124



COLLECTION OF TAXB8.



[title Till.



himself aggrieved, having first complied with the provisions con-
tained in sec. 4, chapter 43 of this title, may, within nine months
after notice of such tax, and not afterward, apply by petition to
the court of common pleas in the same county, who shall make
snch order thereon as justice may require.



CHAPTER 48.

OF THE COLLECTION OF TAXES OF BESIDEMTS.
IDENTICAL WITH

Chapter 45 of the Revised Statutes.



Sbctiov
1. Collector's powers.
S. Collector to gire notice of taxes.

3. Collector to glTC notice to coipora-

tions.

4. Distress on delinqaent's goods.

5. Articles exempt from distress.

6. Notice and sale of goods distrained.

7. Account of sale given to owner.

8. Arriest for taxes/ when made.

9. Copy of warrant left with jailer.

10. Collector's power, if person remores.



SsoTioir

11. Collector's fees.

12. Taxes against corporatiotts, how ool-

lected.
IS. Real estote holden for tax.

14. Notice of sale of real estate.

15. Sale of real estate, mode.

16. Liability of collector limited.

17. Discount may be made by towns.

18. Time of notifying, towns may direct.

19. Collector's deputies, when appointed.



Section 1. Every collector, in the collection of taxes commit*
ted to him to collect, and in the service of his warrant, shall have
the powers 'of law vested in constables in the service of civil pro-
cess, which shall continue until all the taxes in his list are collected.

Sec. 2. The collector shall give notice of such tax to every
person taxed, or leave a notice thereof in writing at his usual
place of abode, fourteen days at least before he shall distrain there-
for, unless in cases where he has reason fo believe such person is
about to remove from town.

Sec. 3. The collector shall give the same notice, in writing, of
all taxes assessed against any corporation, to the cashier, treasurer
or some principal officer of such corporation.

Sec. 4. Upon neglect or refusal of any person or corporation
to pay the taxes assessed on them, the collector may distrain the
goods and chattels of such person or corporation.

Sec. 5. No distress shall be made of any person's tools or im-
plements necessary for his trade or occupation, nor of his arms or
utensils of household necessary for upholding life, nor of bedding
or apparel necessary for him or his family.

Sec. 6. The collector shall keep the property distrained four
days at the cost of the owner. If the tax, cost and charges are



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CHAP. 48.] COLLECTION OF TAXES. 125

not then paid, he shall post up in two or more public places in the
town where the sale is to be, twenty-four hours before the time of
sale, a notice of the place, day and hour of sale, with a particular
description of the properly to be sold, and at the time and place
appointed, which shall be in the town where the distress is made,
between the hours of ten in the forenoon and six in the afternoon,
and within forty -eight hours after the expiration of said four days,
shall sell the same at public auction to the highest bidder.

8ec. 7. A particular account in writing of the taxes of the
delinquent, the collector's fees, and the charges of keeping and
sale ; and the amount of sale of each article, with the overplus, if
any, after deducting said taxes and charges, shall be delivered im*
mediately upon such sale to the owner, or be ready to be delivered
to him upon request

8bc. 8. For want of goods and chattels whereon to make dis-
tress, the collector may take the body of any person neglecting or
refusing to pay the tax as8es0ed against him, and commit him to
the common jail.

Sec 9. In such case the collector shall give to the jailer an at-
tested copy of his warrant, and thereupon certify the sums such per-
son is taxed in his list, and that he has taken his body for want of
goods and chattels whereon to make distress ; and the jailer shall
receive and detain such person in his custody until he pays such
tax, costs of commitment and charges of imprisonment, or be
otherwise discharged thereof by due course of law.

Sec 10. In case of removal from town or of an assessment
upon the personal property of non-residents, the collector may dis-
train the property, or arrest the body of any person named in his
list, wherever such person or his property may be found.

Sec. 11. Collectors shall be entitled to the same fees for the
collection of taxes by distress and sale, or for arresting or commit-
ting any person to jail, as sheriffs are entitled to receive for like
services upon civil process.

Sec. 12. The real and personal property of corporations shall
be liable to be taken and sold for taxes in the same manner as the
property of individuals ; and the franchise of taking toll may be
taken and sold for taxes in the same manner as the same may be
sold on execution.

Sec 13. The real estate of every person or corporation against
whom any tax may be assessed, shall be holden for such tax for
one year nrom the first day of June following, and may be sold by
the collector in case such person shall die or remove from town
and leave there no personal estate on which distress can be made,
or in case such person or corporation shall neglect or refuse to ex-
pose goods and chattels whereon distress may be made.

Sec. 14. The collector shall give notice of such sale by posting
up advertisements thereof in two or more public places in the
town, at least six weeks before the sale, in which shall be stated the
name of the owner or of the person to whom the same was taxed.



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126



COLLECTION OF TAXES— -NON-RBBIDENTS. [TITLE VIIL



and also the name of the oconpant, if any, at the time of postiog
sach notice, the amount of the tax, and the place, day and bom
of the sale.

Sec. 16. The powers and duties of the collector in relation to
such sale ; the time, place and manner of the same ; the powers
and duties of the collector and town clerk in relation to the pro-
ceedings subsequent thereto ; the fees of the collector and town
clerk, and the rights of the owner in relation to the redemption
thereof; shall be the same as are prescribed by the law relating to
the sale of the estates of non-residents.

Sec 16. No person to whom any list of taxes shall be com-
mitted for collection shall be liable to any suit or action by reason
of any irregularity or illegality of the proceedings of the town or
of the selectmen, nor for any cause whatever except his own offi*
dal misconduct

Sec. 17. Any town may by vote at the annual meeting, direct
a discount to be made to those persons who shall pay their taxes
within such periods as the town may limit, and every person so
paying shall be entitled to such discount.

Sec 18. Any town may by such vote direct the time at which
notice shall be given to persons whose taxes shall be then unpaid,
of the amount of the same; and if the same shall not be paid,
with twenty cents for such notice, within fourteen days thereafter,
the collector may distrain for the same.

Sec 19. Any collector being authorized by vote of the town,
may appoint deputies who shall be sworn, shall give bond to the
satisfaction of the selectmen and shall have the powers of collect-
ors, and may be removed at the pleasure of the collector.



CHAPTER 49.

OF THE COLLECTION OF TAXES OF NON-BESIDENTS.
COMPILED FROM

Chapter 46 of the Revised Statutes.
" 495, Laws of 1847.
« 1126, " « 1851.



Sbctiok

1. Lifit of non-residont taxes.

2. Copy deliyered to the depnty secrO'

tary.

3. Depaty secretary to neoeive taxes.

4. Deputy secretary to retnm copy.

5. Depnty secretary shall retain copy of

lift

6. Collector to advertise sale.



Sbction

7. Form of adyertisement

8. Adrertisement to be posted.

9. Time and place of sale.

10. Collector to make retam to town

clerk of the sale.

1 1 . Owner may redeem.

12. Purchaser may pay subsequent tax.
18. Collector to give receipt



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CHAP. 49.] COLLECTION OF TAXES — NON-RESIDENTS.



127



SaonoH

14. Honey tendorad left with town derk
in certain caMs.
Persons interested may redeem their

share.
Ck>lleetor to leaye list of lands re-
deemed, with town clerk.
Form of collector's deed.



15.



16.



17.



Sbotioh

IB. Non-residents may work out highway
tax.

19. Collector's fees.

20. Collector's {ew to be diyided.
21. ' Penalty for taking greater fees.
22. Sale of buildings and timber.



Section 1. A list of the taxes assessed on the real estate of
peiBons not resident in the town, shall be made by the selectmen,
under their hands, in which shall be inserted the name of the own-
er, if known, otherwise the name of the original owner, if known,
the number of the lot and range, if lotted, otherwise such description
as the land may be readily known by ; the number of acres, and the
amount of taxes assessed thereon. (R.. S., chap. 46, sec. 1.)

Sec. 2. Such list shall be delivered to the collector on or before
the thirtieth day of May, and the collector shall on or before the
eighth day of the next session of the general court in June deliver
a certified copy of his list to the deputy secretary who shall certify
thereon the time of its receipt. (jR. iS., chap. 46, sec. 2.)

Sec 3. The deputy secretary shall keep such copy at Concord
till the first day of September following, for the inspection of all
concerned, and shall receive the tax on any tract, with ten per cent,
thereon for his services, and give a receipt therefor. IR. &. chap.
46, sec. 3.)

Sec 4. The deputy secretary at any time after the first day of
September, on application, shall return the said copy to the col-
lector, with a certificate of the taxes by him received, and shall
pay to the collector the amount, taking his receipt therefor. (R.
S.J chap. 46, sec. 4.)

Sec 5. Whenever a copy of the list of non-resident taxes
shall be returned to the collector as provided in section four of
chapter 46 of the revised statutes, [sec. 4, of this chapter,] the dep-
uty secretary shall retain in his office a certified copy of the same
and of the payments made to him thereon, and the amount actual-
ly paid to him for making such copy by the collector, may be
charged by the collector with the other costs. {Laws of 1847,
chap. 495.)

Sec 6. The collector, after receiving from the deputy secreta-
ry said copy and certificate, shall advertise the land on which the
taxes have not been paid, for sale, in the New Hampshire Patriot
and State Gazette printed at Concord, and also in some newspa-
per printed in the county where the land is situate, if any, other-
wise in some adjacent county. {R. S.^ chap. A6,sec. 5.)

Sec 7. The advertisement shall contain the same name, same
description of the land taxed and amount of tax, which is inserted
in the collector's list, and the time and the place of sale ; and shall
be published three weeks successively, commencing at least eight
weeks before the sale. (£• &, chap. 46, sec. 6.)



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128 COLLECTION OF TAXES— -NON-RESIDENTS. [tITLE Till.

Sec. 8. A similar Advertisement shall be posted up at some
public place in the town where the lands lie, during the same pe-
riod. (jR. £L, chap. 46, sec. 7.)

Sec. 9. Every such sale shall be at auction, in some public
place, in the town or place where the land is situate, and between
the hours of ten in the forenoon and six in the afternoon, and
shall be so much of the owner's estate as will pay the taxes and
incidenjtal charges ; but, if necessary, the sale may be adjourned
from day to day, not exceeding three days, by proclamation made
at the place of sale within the hours a^resaid. (JS. S.j chap. 46,
sec. 8.)

Sec 10. The collector shall, within ten days after any sale,
deliver to the town clerk an account of the sales with the charges
of sede, under oath ; copies of the newspapers in which the adver-
tisement was published, and the advertisement posted up, with an
affidavit that it was so posted up, which shall be kept on file ; and
the said account, advertisement and affidavit shall be recorded by
the town clerk, and a certified copy of such record shall be compe-
tent evidence. (jR. /&, chap. 46, sec. 9.)

Sec 11. Every person interested in any land sold as aforesaid,
may redeem the same by paying or tendering to the collector or
his administrator, or in his absence, at his usual place of abode,
the amount for which the land Was sold, with twelve per cent,
interest thereon from the sale to the time of payment or tender.
(jR. S., chap. 46, sec, 10.)

Sec 12. The purchaser of non-resident lands sold at auction
for taxes may, at any time after the collector shall have received
his list from the deputy secretary, pay to such collector any tax
assessed upon said land subsequent to that for which it shall have
been sold ; and any person claiming the right to redeem said land,
shall, to redeem the same, pay to the collector who sold the same,
in addition to the amount for which said land was sold, with the
interest thereon as prescribed by law, the sum so paid for said sub-
sequent tax with simple interest thereon ; provided^ said purchaser
shall have left with the collector of whom said land was purchased,
the receipt of the collector to whom such subsequent tax may
have been paid, for the same, to be delivered to the person redeem-
ing said lands. {Laws of 1851, chap. 1125.)

Sec 13. Upon such payment or tender the collector or his
administrator shall give a receipt therefor, and shall pay over the
money so paid or tendered, to the purchaser upon demand. (JK.
iSL, chap. 46, sec. 11.)

Sec 14. In case a tender shall be made in the absence of the
collector or his administrator, at his house, the party tendering
shall, before the time of redemption expires, leave the money so
tendered with the town clerk for the use of such collector, with a
notice of such tender, which shall be forthwith recorded by said
town clerk, who shall give a receipt for the same, and shall be paid



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CHAP. 49.] COLLECTION OF TAXES — NON-RESIDENTS. 129

by the person making such tender, as his fees, ten per cent, upon
the amount so tendered. {R. S.j chap. 46, sec. 12.)

Sec. 16. Every person interested with others in any lot or
tract of land, may pay his proportion of the tax, and the residue
only shall be sold ; or he may redeem his share of the land when
sold, by paying his proportion of the tax, cost and interest {R.
8^ chap. 46, sec. 13.)

Sec. 16. Within ten days after the time of redemption shall
expire, the collector shall leave with the town clerk, to be
recorded, a conrect list of the lands so redeemed. {R. 8., chap. 46,
sec. 14.)

Sec 17. The collector, if living, otherwise his administrator,
shall, at the end of one year from the sale, execute to the purchaser
or his heirs a deed of the land so sold and not redeemed, which
shall be substantially in the following form :

Know all men by these presents that I, , collector

of taxes for the town of , in the county of

and State of New Hampshire, for the year 18 , by the authority
in me vested by the laws of the State, and in consideration of

, to me paid by , do hereby sell and convey to

him, the said , his heirs and assigns, (here describe the

land sold) to have and to hold the said premises with the appur-
tenances to him , his heirs and assigns forever. And I
do hereby covenant with said , that in making sale of
the same I have in all things complied with the law, and that I
have good right, as far as that right may depend upon the regular-
ity of my own proceedings, to sell and convey the same in manner
aforesaicL

In witness whereof I have hereunto set my hand and seal, the
day of , A. D.

Signed, sealed and delivered in presence of, (R. £»., chap. 46,
sec. 16.)

Sec 18. Every non-resident shall have the right at any time
between the first day of June and the twentieth day of July, to
pay any highway tax assessed on his land, in labor, under the di-
rection of such surveyor of highways, or other proper person, as the
selectmen may designate ; and such selectmen or surveyors shall
give to such non-resident a certificate of the amount of such labor,
which shall be received bv the collector and by the town clerk in
payment of such tax. (K. £(., chap. 46, sec. 16.)

Sec 19. The fees of collectors shall be as follows : for travel
to the deputy secretary for the copy of his list, thence to the
places where the advertisements for the sale are to be printed, and
returning home, five cents per mile ; for advertising in the news-
papers and in town, one dollar; for making the sale, one dollar a
day, and the same sum for a clerk ; for each deed made to a pur-
chaser, twenty-five cents ; and the sums actually paid the printers,
not exceeding one dollar a square for three insertions, shall be a.
legal charge. {R. £L, cAap. 46, sec. 17.)
9



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130



COLLECTION OF TAXES BY SHERIFF.



[title



VIll.



Sec. 20. The collector shall make out an equal proportion of
his fees and charges, and of the sums paid to printers, to each lot
or tract of land advertised or sold as aforesaid ; and no person
shall be holden to pay any more costs than bis just proportion oi
those incurred at the time of the payment of his tax. (i2. S^
chap, 46, sec. 18.)

Sec 21. If any collector shall demand or take any other or
greater fees than are by law allowed for any of the services by
him rendered, he shall forfeit five dollars to the person suing there-
for. ( JJ. S.J chap. 46, sec. 19.)

Sec 22. Any separate interest in land and any buildings, tim-
ber or wood, standing or growing on land owned by another per-
son, shall be taken to be real estate, within the meaning of this
and the preceding chapter. (jR. jS., chap. 46, sec. 20.)



CHAPTER 50.



OF THE COLLECTION OP TAXES BY THE SHERIFFS.



IDENTICAL WITH

Chapter 47 of the Revised Statutes.



Sbgtiok

1. Treasurer may assess, id what cases.

2. Assessments, how made.

3. Sheriff to collect such tax.

4. Manner of collecting.

5. Sales of land, how made.



Sbction

6. Betoms, how made.

7. Lists and papers, where filed.

8. Copies, when eTidence.

9. Extents against sheriffs.



Section 1. When any unincorporated place shall not elect
proper officers for assessing and collecting taxes, or when the name
of the collector of taxes of any such place is not returned to the
state or county treasurer on or before the last day of December
in any year, such treasurer shall assess the tax apportioned to such
place thereon.

Sec. 2. If such treasurer shall be notified by the clerk of the
proprietors that such place is divided, and a copy of the division
thereof furnished to him on or before the last day of December in
each year, he shall assess such tax upon the original owners, ac-
cording to their several interests in quantity, without regard to
the quality of their lands ; otherwise he shall assess such tax in
one sum.

Sec 3. Such treasurer shall commit such tax to the sheriff of
the county in which said place lies, with a warrant under his hand
and seal, to collect the same; and such sheriff shall have the same
powers and shall be subject to the same liabilities, with respect to



Online LibraryNew HampshireThe compiled statutes of the state of New Hampshire: to which are prefixed ... → online text (page 14 of 80)