holden for that purpose, or at the adjournment of the annual meeting. SEC. 2. The powers, duties and liabilities of every officer so chosen, shall be the same as if he was chosen at the annual meeting; and he may take up the business appertaining to his office where his immediate predecessor left it, and proceed to the full execution of the same. SEC. 3. Where any town shall neglect or refuse to choose a collector of taxes, or to fill a vacancy in that office, or where any town shall by a vote at their annual meeting so direct, the selectmen may appoint a collector or collectors of taxes, whose powers, duties and liabilities shall be the same as those of collectors chosen by the town. SEC. 4. Every collector or constable shall within six days after his election or appointment give a bond, with sufficient sureties to the acceptance of the town or of the selectmen, for the faithful performance of the duties of his office, and in default thereof the office shall become vacant. SEC. 5. Every town may, at their annual meeting, determine by vote or otherwise, the rate or amount of compensation to be allowed the collector of taxes for his services; and whenever the selectmen shall appoint a collector, they shall make a written agreement as to such compensation, which shall be signed by the selectmen and collector. SEC. 6. Whenever a vacancy shall occur in any town office other than that of selectmen, the selectmen may in writing appoint some suitable person to the office, who shall be sworn; and his appointment and a certificate of such oath being recorded in the records of the town, he shall have the powers, perform the duties and be subject to the liabilities of such office until another person shall be chosen and qualified; and it shall be the duty of the selectmen without delay so to appoint a town clerk whenever a vacancy shall occur in that office. SEC. 7. The selectmen being authorized by vote of the town, shall appoint a treasurer within fourteen days after their election, and fix his compensation by a written contract. Such treasurer shall be sworn, shall give bonds for the faithful discharge of his duties to the satisfaction of the selectmen, and shall hold his office during their pleasure. SECTION 1. The northerly and southerly lines of towns adjoining Connecticut river, are continued and extended across said river to the westerly line of the State, and the west line of the State is declared to be the western boundary of such towns. SEC. 2. The lines between the towns in this State shall be perambulated, and the marks and bounds renewed once in every seven years forever, by the selectmen of such towns, or by such person as they shall in writing appoint for that purpose. SEC. 3. A return of such perambulation shall be made, particularly describing the courses and distances, and the marks and monuments of such line; which shall be signed by the selectmen or persons making the same, and recorded in the respective town books. SEC. 4. The selectmen of the town first incorporated, or, if both were incorporated on the same day, of the town which is highest in the proportion of public taxes, shall give to the selectmen of the town adjoining, notice of the time and place of meeting for such perambulation, ten days before the day of meeting. SEC. 5. If the selectmen whose duty it is to give such notice, shall neglect to notify as aforesaid, or shall neglect to attend agreeably to such notice; or if the selectmen of any town after being duly notified, shall neglect to attend; or if any selectmen shall neglect to cause a return of such perambulation to be made and recorded as aforesaid, each selectman so neglecting shall forfeit twenty dollars, one half for the use of the town whose selectmen have done their duty, and the other half to the use of such of said selectmen as shall sue for the same. SEC. 6. When the selectmen of adjoining towns shall disagree in renewing and establishing the lines and bounds of such towns, the court of common pleas for the county in which the town first incorporated, or paying the highest tax as aforesaid, is situate, upon petition and after notice to the other town interested, shall, by i themselves or a committee for that purpose, examine said disputed lines, and their decision thereon shall be final, and the court may order either or both towns to pay the costs, as they may think just. CHAPTER 40. OF UNINCORPORATED PLACES. IDENTICAL WITH Chapter 38 of the Revised Statutes. SECTION 1. All places unincorporated, which shall be required to pay any public tax, are invested with the powers of towns relating to the choice of moderator and clerk, of selectmen, assessors and collectors; and all the provisions of the laws applicable to towns and town officers, are extended to such unincorporated places and their officers, so far as they relate to meetings for the choice of such officers, and to their election, powers, duties and liabilities, and so far as they relate to public highways, the assessment and collection of public taxes, and the perambulation of the lines of such places. TITLE VIII. OF THE ASSESSMENT AND COLLECTION OF TAXES. CHAPTER 41. CHAPTER 43. Of persons and property liable to taxation. taxed. Of the annual invoice of polls and taxable property. Of the collection of taxes of residents. CHAPTER 50. SECTION 1. All male polls from tax to be paid. Tax, how distributed. Statement of shares to be furnished. twenty-one to seventy years of age are liable to be taxed, except paupers and insane persons. SEC. 2. All real estate, except houses of public worship, school houses, seminaries of learning and property of the State and county, whether improved or unimproved, and whether owned by residents or others, is liable to be taxed; buildings, mills, carding machines, factory buildings and machinery, wharves, ferries, toll bridges, locks and canals, shall, for the purpose of taxation, be deemed real estate; all real estate owned by any railroad corporation, except such as is used for their road and other ordinary and usual purposes of the corporation, and all real estate owned or occupied by such corporation for their road, for which they have not expended any part of their capital stock in such a manner as that the several towns through which such roads pass receive one fourth of one per cent. according to the provisions of chapter thirty-nine of the revised statutes, (sections four and five of this chapter,) shall be appraised and taxed in the several towns where the same may be located, in the same way as is by law provided for appraising and taxing real estate. (R. S., chap. 39, sec. 2, as amended by laws of 1844, chap. 141.) SEC. 3. Personal property liable to be taxed is: 1. Stock in public funds. 2. Stock in corporations in this State, except manufacturing and railroad corporations, and stock in any corporation out of this State if not there assessed; provided that in either case a dividend or income is or may be derived from said stock, and notwithstanding such stock is mortgaged, pledged, or otherwise conveyed as security. 3. The surplus capital on hand in banking institutions in this State. (Laws of 1849, chap. 848.) 4. Money on hand or at interest more than the owner pays interest for, including money deposited in any bank or savings institution, or loaned on any mortgage, pledge, obligation, note, or other security whatever, whether on interest or interest be paid or received in advance. 5. Stock in trade, whether of merchants or shopkeepers, mechanics or tradesmen, employed in their trade or business, reckoning the same at the average value thereof for the year; all raw materials and manufactures of any manufactory, all wood, timber, logs and lumber, manufactured or otherwise, if exceeding fifty dollars in value; [and all fishing vessels] (Laws of 1846, chap. 332,) shall, for the purpose of taxation, be deemed stock in trade.. 6. All carriages, if exceeding fifty dollars in value. 7. All horses, asses and mules over eighteen months old. 8. All oxen, cows and other neat stock over eighteen months old. 9. All sheep over six months old. (R. S., chap. 39, sec. 3, as amended.) SEC. 4. Every railroad corporation shall pay to the treasurer of the State, on or before the first Wednesday of September annually, one per cent. on the value on the first day of January preceding, of that part of its capital stock expended within this State, |