should give to the keeper a certificate or copy of the warrant as required in the statutes. In Maine and New Hampshire he must leave an attested copy of his warrant, with a certificate thereon of the sums which the person committed is to pay for tax and costs, and that he has arrested him for want of goods and chattels whereon to make distress. In Vermont and Connecticut the Collector is to leave with the jailer an attested copy of his warrant with his doings certified thereon.1 In Massachusetts the Collector is required to give to the keeper a certificate signed by him, setting forth that he has committed the person for non-payment of his tax for fourteen days after demand therefor, and for want of goods and chattels whereof to make distress, and also setting forth the amount which such person is to pay for the tax, interest, and charges. The leaving of the copy or certificate with the jailer should be done at the time of the commitment, or, at least, as soon thereafter as a man of ordinary business capacity exercising due diligence and despatch can perform the labor required to do the act. In other words, he should do it just as soon as he can.2 This certificate to the jailer should contain all the facts necessary to justify the Collector in making the arrest and commitment. As has been before stated, the Collector's warrant is generally good until the tax is all collected, and an arrest can be made after the time specified in the warrant for the completion of the collection.1 A person so imprisoned may in some cases have the benefit of the poor debtor process; and in such case, if the person is discharged, the Collector is liable to the city or town. for the amount of the tax unless he has committed the 1 Wilcox v. Gladwin, 50 Conn. 77. 2 Boardman v. Goldsmith, 48 Vt. person 8 Henry v. Tilson, 19 Vt. 447. within one year after the tax was committed to him, if in Maine and Massachusetts, or within eight months after the tax became payable, if in Connecticut. § 159. Suit at Law. In addition to all the other remedies which have been described, in all the States except New Hampshire a tax which is legally assessed is considered as a debt from the person taxed, either to the Collector or to the city or town in which it is assessed; and this indebtedness can be enforced by a suit at law, in the name of the Collector, in all the States except Connecticut, where it must be brought in the name of the community in whose favor the tax is assessed. The action, however, cannot be maintained except in the particular cases in which such course is authorized by statute; and in order for the Collector to maintain an action he must show a demand upon the defendant for the tax, so formal and explicit that the defendant would know that a suit might follow if he neglected to pay; and merely sending him a written request to pay would not be sufficient.2 In Vermont the suit can only be brought in cases where the person taxed has no personal property in the State sufficient to pay the tax. In Massachusetts the suit may be brought for any tax which remains unpaid for three months after the tax is committed to the Collector; and when a person who is assessed for a tax dies, or becomes insolvent, before payment thereof, demand is to be made upon the executor or administrator or assignee, who will be required to pay the same as soon as he acquires any funds; and in default, he becomes liable himself, as if the tax were assessed upon him, and suit may be brought against such executor even after the two years' limitation has expired. If any personal property held 1 Crapo v. Stetson, 8 Met. 393. 2 Parks v. Cressey, 77 Me. 54. 3 Dallinger v. Davis, Mass. Middlesex, April, 1889. by any corporation or individual as an accumulating fund for the future benefit of other persons has been duly assessed to such other persons, and they neglect to pay for one year after the tax has been committed to the Collector, an action of contract may be maintained against the corporation or person holding the fund, as for his own debt. § 160. Return of the Warrant. As a general rule, a Taxcollector's warrant is not a returnable process;1 but in one case in Massachusetts the Court said: "We have no doubt that, in the case of distraining goods, or arresting the body and commitment to jail, it is the duty of the Collector to make an official return of his doings, and that when properly made he will be entitled to the benefit of the same as prima facie evidence of the facts therein stated." 2 From this it would seem that it would be proper for the Collector who has been obliged either to distrain goods of any person, or to take his body, to make a return setting forth such proceedings and deliver it to the proper authorities upon completion of the collection of the tax. It has already been stated that such return is necessary in some cases of the sale of real estate for taxes. It is provided by statute in Massachusetts that every Collector of taxes shall make a return of his warrant with his tax-list and all his doings thereon at such time or times as the Assessors shall require the same in writing. There are certain provisions in the statutes in some of the States in regard to the payment by the Collector of the moneys received by him. In Maine the Collector is required to exhibit his accounts to the municipal officers or Assessors once in two months; in Vermont he is required, when requested in writing by a 1 Hoitt v. Burnham, 61 N. H. 620; Howard v. Proctor, 7 Gray, 128. 2 Barnard v. Graves, 13 Met. 85. majority of the Selectmen, to pay into the town treasury all moneys belonging to the town collected by him up to that time, and to submit his tax book and list to the Town Treasurer for inspection and computation, and is liable to a penalty if he fails to do so for ten days; in Massachusetts the Mayor and Aldermen or Selectmen may require the Collector to exhibit to them once in every two months a true account of all moneys received for taxes committed to him and to produce to them the Treasurer's receipt for all moneys paid into the treasury by him; and in Connecticut the Collector is required to pay over to the Town Treasurer on or before the fifth day of every month all moneys collected by him previous to the first day of the month, and at the same time deliver to the Treasurer a complete list of the names of the persons from whom the moneys were received, stating therein the amount of principal and interest paid by each person and the time of such payment, under a penalty of the forfeiture of his fees if he fails so to do. The Collector is required to pay over to the town all that he receives, and has no right to deduct therefrom his commission or salary;1 but he is not accountable to the town for any money which was refused to be paid to him on the ground that he is not authorized to collect.2 It has been stated that defects in the warrant which is committed to the Collector may be a good ground for declining to execute it; but if the Collector receives money thereunder, he must account for it to the town.3 1 Brunswick v. Snow, 73 Me. 177. 2 Lincoln v. Chapin, 132 Mass. 470. 8 Orono v. Wedgewood, 44 Me. 49; Trescott v. Moan, 50 Me. 347. 17 § 161. General Suggestions. All Sheriffs, Deputy-sheriffs, Constables, and other officers, whose duties are under consideration, besides the civil powers and duties which have been thus far considered, are required to see that the laws of the State are obeyed within their precincts, and also are required to prosecute all cases of violation of the laws which come to their knowledge. For this purpose they have certain powers and are required to perform certain duties which will now be considered. For the purpose of arresting persons against whom complaints have been made for the violation of law, the several courts and justices of the land have authority to issue warrants which are to be obeyed by any officer into whose hands |