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

SEC. 15. 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. S., 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 correct list of the lands so redeemed. (R. S., 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,

of taxes for the town of

, in the county of

, collector 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 his heirs and assigns, (here describe the hold the said premises with the appurhis heirs and assigns forever. And I , that in making sale of

him, the said
land sold) to have and to
tenances to him

do hereby covenant with said 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 regularity of my own proceedings, to sell and convey the same in manner aforesaid.

In witness whereof I have hereunto set my hand and seal,

A. D.

the

day of Signed, sealed and delivered in presence of, (R. S., chap. 46, sec. 15.)

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 direction 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 by the collector and by the town clerk in payment of such tax. (R. S., 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 newspapers 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 purchaser, 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. S., chap. 46, sec. 17.)

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 his just proportion of those incurred at the time of the payment of his tax. (R. 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 therefor. (R. S., chap. 46, sec. 19.)

SEC. 22. Any separate interest in land and any buildings, timber or wood, standing or growing on land owned by another person, shall be taken to be real estate, within the meaning of this and the preceding chapter. (R. S., chap. 46, sec. 20.)

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, according 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

the collection of such tax, as collectors of taxes with respect to lands of non-residents.

SEC. 4. Such sheriff shall proceed in the same manner in relation to such taxes and the sale of lands therefor as such collectors are by law bound to do.

SEC. 5. Every sale of lands for such taxes shall be in the nearest town in the same county in which the court of common pleas is holden; and such sale shall be advertised therein, as well as in the place where the lands lie.

SEC. 6. The sheriff shall make all such returns as collectors are required to make to town clerks, to the clerk of the court of common pleas for the county in which such lands are situate.

SEC. 7. Every sheriff and person who has heretofore held the office of sheriff, shall deposit with the clerk of said court all lists and other papers containing evidence of his proceedings in the sale of lands for taxes, and the same shall be there filed and preserved.

SEC. 8. Copies and extracts of such papers, certified by such clerk, shall be competent evidence in every case where the originals might be used.

SEC. 9. Every state and county treasurer shall have like remedy against any sheriff by extent, as he has by law against collectors.

SECTION 1. The state treasurer, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law; and such extents shall be deemed to be executions against the person and property, within the laws of this State relating to the levy of executions.

SEC. 2. Any town which shall neglect to choose proper officers for assessing and collecting taxes, shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.

SEC. 3. Selectmen who shall neglect to assess any tax for which they have the warrant of the state or county treasurer, at the time and in the manner legally prescribed therein, or who shall neglect to return to either of such treasurers, or to the town treasurer, the name of the collector to whom they shall commit any tax assessed by them and payable to such treasurers respectively, shall be liable to an extent.

SEC. 4. Any collector to whom any tax may be committed, who shall neglect to pay the same to the state, county or town treasurer, or to the selectmen or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than three months from the delivery of such warrant, except in cases where a shorter time shall be limited by law, shall be liable to an extent.

SEC. 5. If any collector of taxes to whom any taxes payable to the state or county treasurer is committed, shall neglect to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that such collector will abscond or be unable to pay the same, they may issue an extent against such collector for the taxes in arrear.

SEC. 6. No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if such tax shall not be paid within three months from the time the same became payable, an extent shall be issued against such selectmen.

SEC. 7. In every case where an extent shall be issued against any selectmen or collector by the state or county treasurer, and sufficient property of such selectmen or collector shall not be found whereon to levy the same, an extent shall be issued against the town, which may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.

SEC. 8. Personal property seized upon any extent shall be sold in the same manner as similar property is by law required to be sold on execution.

SEC. 9. Real estate of every kind so levied upon shall be sold, and a deed and return thereof made, in the manner provided by law for the sale of the equity of redemption of real estate subject to any mortgage; and the owner thereof shall have the same right to redeem the same.

SEC. 10. Extents shall be directed to the sheriff or his deputy of the county where they are to be executed, and shall be made returnable to the officer issuing the same, at a certain day named

therein, which shall not be less than sixty days from the date thereof.

SEC. 11. If any extent shall be returned unsatisfied, further or alias extents may be issued for any sum which may remain due upon such return.

SEC. 12. Every extent may include the legal fees and charges incurred upon any former extent issued for the collection of the same tax.

SEC. 13. Every person upon whose property an extent against any town has been levied, shall have contribution against the other inhabitants or owners of property therein for the sums so levied, and for damages, and shall recover double costs.

SEC. 14. Towns shall have their remedy by action against any selectman or collector through whose default any extent may have issued, for all sums levied thereon, and for damages and double

costs.

SEC. 15. Selectmen shall have their remedy by action against any collector through whose default any extent shall have issued against them, for all sums levied thereon, and for damages and double costs.

SEC. 16. Selectmen issuing any extent against a collector, shall indemnify him against all costs and expenses arising to him by reason of any extent issued against him by the state or county treasurer for the same tax.

SEC. 17. Selectmen shall have no remedy against any town for any sum levied upon any extent issued against them on their own default, except the amount of tax, without any costs of levying or costs of suit.