SECTION CHAPTER 40. OF THE LEVY AND ASSESSMENT OF TAXES. 1. Electors may levy a tax, and order time of assessment and pay ment. 2. Assessors to assess all taxes legally ordered. 3. Property to be assessed at its cash 4. Assessment, when to be made. 6. Assessors to give notice to bring 7. Accounts brought in to be under oath; no remedy for over tax in case of neglect. 8. Assessors to make a list of all the ratable property in the town, and assess real and personal estate separately. 9. Taxes assessed, a lien on shares of non-residents in national banks. Officers of national banks not to SECTION transfer taxed shares, and penal- 12. If true account was given in, 14. Assessment to be deposited in the town treasurer. 16. Town treasurer's warrant for 17. Proceedings of assessors in city SECTION 1. The electors of any town, qualified to vote upon a proposition to impose a tax, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the town, either in a sum certain, or in a sum not less than a certain sum, and not more than a certain sum, or in a certain percentage on the valuation of such property to be made by the assessors of the town; and may order the time when such tax shall be assessed, and when the same shall be paid. SEC. 2. Assessors and boards of assessors in the several towns and cities, shall assess all taxes legally ordered under such rules and regulations, not repugnant to law, as the towns, and city councils respectively, shall from time to time prescribe. SEC. 3. All property liable to taxation shall be assessed at its full and fair cash value. SEC. 4. The assessors shall assess and apportion any tax on the inhabitants of the town and the ratable property therein, at the time ordered by the town. SEC. 5. The cashier of every bank or national banking association shall furnish to the assessors of the town where such bank or banking association is located, upon their written request, within twenty days after the demand by the assessors of the town in which such bank is located, therefor, a list of all stockholders in such bank or national banking association not residing within the state, together with the amount of stock in such bank or banking association, held by such stockholders respectively. SEC. 6. Before assessing any tax, the assessors shall post up printed notices of the time and place of their meeting, in three public places Accounts to be under oath; no remedy for over tax in case of neglect. Assessors to make a list of the ratable property, &c. Taxes assessed, of non-resi dents in national banks. Transfer of taxed shares prohibited. in the town, for three weeks next preceding the time of such meeting, and advertise in some newspaper printed or published in the town, if any there be, for the same space of time. Such notices shall require every person and body corporate liable to taxation to bring in to the assessors a true and exact account of all his ratable estate, describing and specifying the value of every parcel of his real and personal estate, at such time as they may prescribe. SEC. 7. Every person bringing in any such account, shall make oath before some one of the assessors, that the account by him exhibited contains, to the best of his knowledge and belief, a true and full account and valuation of all his ratable estate; and whoever neglects or refuses to bring in such account, if overtaxed shall have no remedy therefor. SEC. 8. The assessors shall make a list containing the true, full, and fair cash value of all the ratable estate in the town, placing real and personal estate in separate columns, and distinguishing those who give in an account from those who do not; and shall apportion the tax accordingly. SEC. 9. The taxes which may from time to time be assessed under a lien on shares the provisions of this act, upon shares in national banking associa tions, held by persons not residing within this state, shall constitute and remain a lien upon any such shares, and upon the dividends thereon, until all such taxes are paid, and no cashier, or other officer of any such banking association, shall permit the transfer of any share of stock taxed under the provisions of this act, or the payment of any dividend thereon, until all taxes assessed thereon shall have been paid, and said lien shall attach at and from the time said tax shall be assessed by any town or city. The assessors of the several towns, cities, and school districts of the state, whenever they shall assess a tax upon the stockholders of any bank who are non-residents of the state, shall immediately notify said bank of such assessments, with the amount assessed to each of its stockholders. Penalty. Of return of corporations to assessors. Every cashier or other officer of any national banking association, who shall fail to comply with, or violate any of the provisions of this section, shall, on conviction thereof, be fined not exceeding five hundred dollars for every such offence. The assessors of any town may, by written demand, require any stock, &c., by corporation in this state to make return to them in writing, within twenty days after such demand is made, of the amount and par value of the stock owned in such corporation by any stockholder, residing in the town represented by such assessors, the name of such stockholder being specified in such written demand; and if any corporation shall refuse or neglect, after such demand, to make such return within the time aforesaid, they shall forfeit the sum of one hundred dollars for the use of the town whose assessors make such demand, to be recovered of such corporation by an action of debt, in the name of the treasurer of such town. Shares in, how taxed. All corporations which are by law required to make returns to the assessors of any town, shall return the par value and the cash market value of the shares of said corporation, and the proportionate amount per share at which its real estate and machinery, if any, was last assessed, and the stockholders in any corporation or national banking association shall be taxed only for the difference between the cash market value of each share by them held, and the proportionate amount per share at which its real estate and machinery, if any, was last assessed. SEC. 10. If any person shall bring in an account as aforesaid, the assessors shall nevertheless assess such person's ratable estate at what they deem its full and fair cash value. SEC. 11. Any person aggrieved thereby may, within six months after the time appointed for the payment of such tax, petition the supreme court or court of common pleas for the county, for relief from such assessment, which court shall give reasonable notice to the assessors to answer the same, and if on trial it shall appear that such person has concealed or omitted any property from his account, or has not placed a fair value thereon, the assessors shall have judgment and execution for their costs. SEC. 12. If it shall appear to the court that a true account was given in, they shall give judgment that the sum in which such person was over taxed, with his costs, be deducted from his tax; but if such person's tax be paid, or if the amount over taxed and costs be more than the tax, then the same, or the overplus, shall be paid by the town treasurer out of the treasury, on producing a copy of the judgment. SEC. 13. No such petition shall, before judgment, stay any proceedings for collecting the tax. SEC. 14. The assessors, on completing the assessment as aforesaid, shall date, sign, and deposit the same, in the office of the town clerk. SEC. 15. The town clerk shall make a copy of the same, and deliver it to the town treasurer. SEC. 16. The town treasurer shall forthwith issue a warrant under his hand, and which need not be under seal, and affix the same to said copy, directed to the collector of taxes of the town, commanding him to proceed and collect the several sums of money therein expressed, of the persons and estates liable therefor, by the time directed by the town, and to pay over the same to him or to his successor in office. SEC. 17. In lieu of the provisions of the last three sections, the board of assessors in the city of Providence shall, on completing the assessment, date, sign, and deliver a certified copy thereof to the city treasurer of said city, who shall proceed to collect said taxes, at the time and in the manner provided by law, and by order of the city council of said city. Assessors may assess property of persons rendering account. Remedy of such persons, if over taxed. Judgment, if was given in. true account Petition, not to stay proceedings. Disposition of assessment. Copy to go to town treasurer. Town treasurer's warrant for taxes. collection of Proceedings of assessors in city of Providence. Collector to collect and pay taxes to town treasurer. Taxes a lien on real estate. Lien, how long to continue. Buildings removed, lien follows. Lien not affect- SECTION have an interest in the property 13. If such persons are non-residents, 14. Entry upon the land not neces- turn. 15. Deed of real estate sold by col- title vested thereby in the pur- 16. Owner may redeem within one 17. Collector may distrain and sell 18. Property exempt from distraint. 20. Same subject. 21. Property to be sold by auction if 22. Surplus to be returned to the owner. 23. Collector may remove personal 24. Collector may follow persons or SECTION 25. Sales may be adjourned. 27. Judgment in such cases; execu- 28. Collector may cite the attorney, agent, &c., or debtor, if the person taxed is out of the state. 29. Warrant of distress to issue if the person cited neglects to appear. 30. Payment of the tax to bar any action by the absent person. 31. Town treasurer may call special court upon collector and sureties. 32. Execution in such cases, how is 33. Alias execution to be issued 35. Collector may require aid. SECTION 1. The collector of taxes of the town shall collect any tax levied by the town, by the time directed for the payment thereof, and shall pay over the same to the town treasurer, or his successor in office, by the time limited therefor. SEC. 2. All taxes assessed against any person in any town for either personal or real estate, shall constitute a lien on his real estate therein. SEC. 3. All taxes assessed against the owner of any real estate shall constitute a lien on such real estate in any town, for the space of two years after the assessment, and, if such real estate be not aliened, then until the same is collected. SEC. 4. If any building on leased land described in section two, chapter thirty-nine, be removed, the lien thereon shall not be affected, but the collector may follow the same out of the town if necessary, and sell it with the same effect as if not removed. SEC. 5. The collector shall, in case he receives a check on any bank, for the tax of any person or corporation, hold a lien on the property of any such person or corporation, the same as if such check had not been received; Provided said check shall be presented for payment within ten days. Rents and profSEC. 6. Whenever the real estate cannot in the judgment of the its, growing collector be divided without detriment, the collector, under the direcwood, or land, tion of the town council, may sell the wood growing on said land, or may be sold, when; disposi- the rents and profits of the whole, at public auction, for a term of tion of surplus. time sufficient to satisfy the tax, interest, costs, and expenses, or may, under their direction, sell the whole, and shall pay over the surplus, if any, to the town treasurer for the benefit of the owner or any person entitled to receive it. Tax may be collected from real or personal estate. SEC. 7. If any person is taxed for several parcels of real estate, or for personal and real estate in the same tax, the whole of such person's tax may be collected, either out of the real or personal estate, or any part thereof: Provided, that no land aliened shall be sold, if the person taxed have other sufficient property. SEC. 8. In case of a life-estate, the interest of the tenant for life Life-estate, shall first be liable for the tax. SEC. 9. The collector may advertise and sell any real estate liable for taxes, in the manner hereinafter directed. SEC. 10. In all cases where any parcel of real estate is liable for payment of taxes, so much thereof as is necessary to pay the tax, interest, cost, and expenses, shall be sold by the collector, at public auction, to the highest bidder, after notice has been given of the levy, and of the time and place of sale, in some newspaper printed or published in the town, if there be one, and if there be no newspaper printed in the town, then in some newspaper printed or published in the county, at least once a week for the space of three weeks, and the collector shall also post up notices in two or more public places in the town, for the same period. SEC. 11. If the person to whom the same is taxed be a resident of this state, the collector shall, in addition to the foregoing, cause notice of his levy, and of the time and place of sale, to be left at his last and usual place of abode, or personally served on him, at least twenty days previous to the day of sale. SEC. 12. In case the collector shall advertise for sale any property, real, personal, or mixed, in which any person other than the person to whom the tax is assessed has an interest, he shall, provided the interest of such other person appears upon the records of the town, leave a copy of the notice of such sale at the last and usual place of abode, or personally with such other person, if within this state, twenty days prior to the time of such sale. what interest sell. . Notice, how given in case of residents. Notice to per sons not taxed, having an in terest. SEC. 13. If such other person have no last and usual place of Non-residents abode within this state, then a copy of said notice shall be sent by to have notice mail to such person, at his place of residence, if known, twenty days prior to the time of such sale. SEC. 14. No entry upon the land by the collector shall be deemed necessary; but the collector, in all cases of sales of real estate, shall make a return of all his proceedings under oath into the town clerk's office, within ten days after the sale; which return shall be primâ facie evidence of the facts therein stated. SEC. 15. The deed of any real estate, or of any interest therein, sold for the payment of taxes, made and executed by the sheriff or collector who shall sell the same, shall vest in the purchaser, subject to the right of redemption hereinafter provided, all the estate, right, and title the owner thereof had in and to such real estate at the time said tax was assessed, free from any interest or incumbrance thereon of any person to whom the notice required by the provisions of this chapter shall have been given; and the recitals in such deed shall be prima facie evidence of the facts stated. by mail. Entry not necessary; return, and effect thereof. What title vested by sale for taxes. deem within one year. SEC. 16. The person who owned any real estate sold for taxes, at Owner may rethe time of the assessment, or any interest therein, his heirs, assigns, or devisees, may redeem the same upon repaying to the purchaser the amount paid therefor, with twenty per cent. in addition, within one year after the sale, or within six months after final judgment has |