5. At what time such collectors may
lawfully make distress for such rates,
561

6. On neglect of collectors, the treas-
urer to issue a distress against them,
directed to the sheriff,

ib.
7. The duty and power of the sheriff
in such cases,
ib.
8. In case of a return of non est inven-
tus or commitment, the treasurer
may issue a distress, directed to the
sheriff, against the select-men of the

town,

ib.
9. Such distresses, when returnable, ib
10. In case of a return of non est inven.
tus, of such distress, a distress to
issue against the goods, &c. of the
inhabitants of such towns,
ib.
11. Forfeiture incurred by the treas
urer, in case he shall not send forth
such warrants, and distresses as re-
quired by law,
561, 562
12. Penalty on the sheriff, in case he
shall neglect his duty,
562
13. The state attorney to enquire after
and prosecute, such negligencies of
the treasurer and sheriff,
ib.
14 Compensation to such attorney, for
such services,
it.
15. It shall be his duty to pay over the
balances of such forfeitures to the
treasurer,
ib.
16. Provision in case the collectors of
such rates, shall prove insolvent, ib.
17. The select-men empowered to tax
their towns. to reimburse them-
selves in such cases,
563
18. To be accountable for such taxes, ib.
19. In what manner towns may secure
themselves, in case the collectors of
rates shall be in failing circumstan-

ib.
20. Such collectors, and also collectors
of town and society taxes, who have
neglected to collect the same, deliv
ering up their rate bills, to the se
lect-men or society's committee,
such select-men or committee may
depute some meet person to collect
such taxes,
563, 572
21. Any collector being sued by the
town, the treasurer may issue his
warrant against the scicet-men, as
in case of a return of non est inventus,
563

22. Towns responsible for the full
aimount of state taxes, according to
their proportion,
ib.
23. In what cases abatements may be al-
lowed by the treasurer, 563, 564.
24. The treasurer, at the request of the
select-men, to issue execution against
negligent collectors,
564

25. On failure of the selectmen, to col-

lect and pay over the amount of
such execution, within the time lim-
ited, execution shall issue against
them, and the rest of the inhabit-
ants,
564
26. An abatement of one eighth part of
the lists, on which state taxes are
laid, shall be allowed,

ib.
27. Such abatements, by whom, and to
what purpose, applied,
ib.

28. The selectmen, with the advice of
an assistant or justice may abate the
rates of poor persons,

ib.
29. Prisoners, committed for non-pay.
ment of taxes, may not take the poor
prisoner's oath until after giving no-
tice to the select men,
ib,
30. Towns then to be chargeable with
the amount of rates of such poor
prisoners,
564, 565.
31. Select-men may tax such towns, in
case of deficiency of the town treas-
ury,
565
32. In case such rates, are not paid to
the collector, the treasurer may is
sue execution against the select-men,
33. Neither the town, nor select-men,
shall be liable for the rates of such
poor persons, unless such commit.
ment be made within eight months, ib.
34. Mode of proceeding, in case the es-
tate of the select-men, or inhabitants
of any town, be taken by distress, for
the non-payment of rates,

es,

ib.

ib.
35. Towns, in certain cases, authorized
to appoint two collectors of state tax.
ib.
36. The duty of the town-clerk, listers,
and treasurer, in such cases, specifi-
ed,
ib.
$7. Such collectors to have the same
powers, and to be responsible in the
same manner, as others,
566
38. Towns to be responsible for such
collectors, as in other cases,
ib.

39. And may proceed against them in
the same manner,
ib.
40. Executions issued by the treasurer,
for arrearages of taxes, against towns
which have been divided, how levi-
ed,
ib.
41. Abatements of taxes, in such cases,
how made,
ib.
42. Towns and communities, authori-
zed by law to levy taxes, may ap
point collectors,
ib.
43. Warrants for the collection of such
taxes, by whom granted, and to
whom directed,

ib.
44. Powers of collectors of rates or tax-
es,
567
45. All persons to yield obedience to the

lawful commands of such collectors,ib

46. Penalty for neglect,
567
47. Such collectors must read their
warrant to the person, whose assis-
tance they may require,
ib.
48. The authority of collectors of rates
and taxes to extend through the
state,

ib.
49. Executors, &c. of collectors, in case
they die after their year be up,
and before collection, shall have the
same power, and shall be subject, to
the same responsibility, as such col-
lectors,
ib.
50. A new collector to be chosen in case
any constable or collector shall die
before his year be up,

ib.
51. Collectors of rates and taxes to give
notice of time and place for the re-
ceiving of the same,

ib.

52. On neglect of payment, such collec-
tors may make distress,

567,568.
53. Collectors' fees stated,
568
54. The mode of making distress for
rates and taxes regulated,
ib.
55. Sheriffs' fees for collecting state
taxes stated,

ib.

63. All real estate liable to be sold for
the payment of taxes, 569,570
64. Exception in case of a transfer, at-
tachment or execution and other es.
tate cannot be found; or in case the
list, on which the taxes arise, be
made up after such transfer, and also,
when such taxes have been due more
than one year,
570
65. Collectors of rates to collect and
pay over the same by the time ap-
pointed,
ib.

66. The mode of proceeding against col-
lectors, who shall neglect to collect
and pay over such rates,
ib.
67. Taxes on the lands of non-residents,
shall be paid in, and by the order of,

69. Exception also, in cases where
societies from the time of their be-
ing constituted, have steadily pur
sued a different practice,

571
70. Non-residents who live in other
towns, shall pay rates in the society,
or societies, where their lands lie, ib.
71. Such non-residents, in their annual
lists, shall mention the quantity and
quality of their lands lying in such
societies respectively, and shall pay
accordingly,
ib.
72. Taxes levied on the lands in certain
towns and societies, by special act of
assembly, how collected,
ib
73. Persons over taxed, or wrongly as-
sessed, may apply to the county
court for relief,
it.
74. The treasurer in giving execution
against negligent collectors, from
whom several taxes are due, shall
include as many taxes as may be,
571,572

75. The time for the collection of state
taxes limited,
572
76. Exception as to the collection of tax-
es, due from persons removed out of
this state, and as to the executors
and administrators of deceased col-
lectors,
ib.
77. Fees of collectors of state taxes,
when allowed, and when forfeited,
See Arrests, No. 5, 6.
[572, 573.

Lands, No. 11, 60.

Replevin, No. 1.

Select-men, No. 1.

Sewers, No. 4, 7.

Town-treasurer, No. 2.

573

and justices, wno shall die, or be re-
moved from office, shall be lodged
with the town-clerk,

2 The powers and duties of town clerks
relative to such records,

ik.
3. Penalty in case any such assistant or
justice shall neglect to deliver over
ib.
such records,

4 The executors and administrators of
deceased assistants and justices shall,
in like manner, deliver over records,
and be liable to the same penalty for
neglect,
573, 574
5. Such penalties, how recovered, and
for whose use,
573, 574
6. Assistants and justices, removed
from, or not re-appointed to office, in
certain cases, may perfect their re-
cords, and give copies,

574

7. In the absence or sickness of the
clerk of any court, &c. the record may
be authenticated by a credible wit
ness,

See Equity, No. 11.

Lands, No. 12, 13.

ib,

ib.

28.

Public records.

Fees, No. 3.

General assembly, No. 5, 22, 23, 27,

Oaths, No. 57.

Representatives in congress.

See Constitution of the United States, No.
2, 3, 5, 6, 8, 10, 22, 32, 33, 34, 35.
Election, No. 4, 7, 24, 27.

Reprieve.

1. The governour, lieutenant-governour
or three assistants, shall have power
to reprieve condemned malefactors
until the next general assembly, 296
See General assembly, No. 15.

Rescue,

See Pounds, No. 24.

Residuary legaters.

See Account, action of, No. 7, &

Revenue.

No. 79,

See Controller, No. 3, 6, 12.

See Inhabitants, No. 3, 5, 6, 7, 8, 9.

Rents.

See Dower, No. 7.

Review.

See Insolvent estates, No. 20, 21.

Revocation.

See Testate and intestate estates, No. 45,

3. Who may command rioters to disperse,

5. For meeting together in the streets, or elsewhere, ib.

ib.

ib.

4. Proclamation, form of,

5. The civil authority, &c. shall repair to the place, where any riotous assembly may be, and cause proclamation to be made,

ib. 6. Rioters refusing to disperse, to be apprehended and carried before proper authority, 576, 577 7. The civil authority, &c. to be indemnified, in case any of such rioters be killed, maimed, &c. in the attempt to quell such riot, 577 2. Persons obstructing proclamation to be punished as rioters, ib. 9. Rioters to suffer like punishment, in case they shall not disperse, knowing that proclamation has been at

6. Innholders not to entertain persons not strangers, on the sabbath, &c. on penalty, ib. 7. Penalty on persons so entertained, ib. 8. Prosecution for such offences limited, 578, 579 9. Notifications of secular affairs not to be set up on meeting-house doors, so as to remain there on the sabbath, &c. 579

10. Grand-jurors, &c. to pull down such notification, ib. 11. Penalty in case any vessel shall depart out of any harbour, &c. on the ford's day, ib

12. Penalty for disturbing public worship,

13. For indecent behaviour,

ib.

ika