Collector may distrain. Property ex been rendered in any suit in which the validity of the sale is in question, provided said suit be commenced within one year after such sale. SEC. 17. The collector may distrain personal property, except as provided in the section next following, and may sell the same, in the manner hereinafter directed. SEC. 18. All property that is or may be exempted from attachempt from dis- ments in civil actions, and that may be exempted by the militia laws of this state, or the United States, from attachment or distress, shall not be liable to be distrained for any taxes whatever. traint. Sales of per sonal property; notice of, how given. Same subject. Of sale, tax not being paid. Surplus, to be returned to owner. Collector may remove personal property for sale. May follow persons or property to any town. Sales may be adjourned. Collector may recover tax in action of the case. Judgment in such cases; SEC. 19. In all cases where personal property shall be levied upon by any collector, he shall cause notice thereof, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to him, at least five days previous to the appointed time of sale. SEC. 20. In case such owner have no last and usual abode in the state, and personal notice cannot be given him, then, and also in all other cases, the collector shall advertise the same for three successive weeks in a newspaper printed or published in the town, if there be one, if not, in the county, and shall also post up notices in three public places in said town, at least twenty days previous to said appointed sale. SEC. 21. If such owner do not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the same, or enough to pay said sums, at public auction. SEC. 22. Any property, or surplus of money remaining, shall be returned to the owner, or person entitled to receive it. If no owner or the person entitled to receive the same can be found by the collector, he shall deliver such property or surplus of money to the town treasurer, who shall hold the same, subject to the call of the legal owner thereof. SEC. 23. Any collector may, with consent of the owner, remove personal property for sale to any town or place, where it may be sold to the best advantage, giving notice to the owner as before provided, and by giving notice as provided by section twenty of this chapter, in the town or place where the sale is to be made. SEC. 24. If any person or property taxed in one town removes or is removed into another town before the tax is collected, the collector may follow such person or property into any town, and levy or collect the tax with the same power as if not removed. SEC. 25. Any sale of real or personal estate, or of any interest therein, liable for the payment of taxes by the provisions of this chapter, may be adjourned from time to time. SEC. 26. The collector of any tax may recover the amount of any tax, in an action of the case against the person taxed, before the court of common pleas, or supreme court, and in the declaration it shall be sufficient to set forth that it is to recover assessed against the defendant in the town of the time of ordering and assessing said tax. being a tax specifying SEC. 27. If judgment be rendered in favor of the collector, he shall be allowed for his reasonable trouble in attending to the suit, to execution, how be taxed by the court in the bill of costs, and execution shall issue to issue; against the real as well as personal estate of the defendant, and the effect of levy. levy of the execution upon any real estate, upon which a lien for such tax is created by this chapter, shall be deemed to relate back, and take effect from the time of commencement of such lien. SEC. 28. If any person legally taxed shall be out of the state, or depart therefrom, leaving no property liable for said tax, the collector may summon the attorney, agent, factor, trustee, or debtor of such person, before the justice court of the town where the tax is as sessed, to declare on oath how much property, if any, of such absent person, he has in his possession; and if he has sufficient property he shall forthwith pay such tax and charges, or deliver to the collector sufficient property therefor. SEC. 29. If any person so summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay such tax and charges, or to deliver to the collector sufficient property therefor, if such he has, such court shall forthwith grant to the collector a warrant of distress against the proper goods and chattels of such person so summoned, and the collector may distrain and sell the same wherever found, or so much thereof as will pay the tax and all interest and expenses, in manner provided by this chapter. SEC. 30. If the person so summoned shall pay said tax and charges, or deliver property therefor, or have his own property sold therefor, such proceeding shall be sufficient to bar any action brought therefor by the absent person. SEC. 31. The town treasurer may call a special court upon any collector and his sureties, who shall neglect to pay in any tax to the town treasury by the time limited therefor. SEC. 32. In any execution issued by such court against any such collector or his sureties, the words "or real estate" shall be inserted in the mandatory part thereof, immediately after the words "goods or chattels," and the officer charged therewith shall immediately attach and take possession of all the estate, real and personal, of such collector, within his precinct, and shall immediately advertise the same to be sold within twenty days thereafter at public auction; and he shall cause enough thereof to be sold to pay the amount of such execution, and all incidental costs and expenses; and said sale may be adjourned from time to time. Alias against sureties to be issued, when. SEC. 33. If no estate of the collector can be found in the precinct of the officer, or the same be insufficient, the officer shall make return thereof to the clerk's office, and an alias execution shall immediately be issued against the sureties of such collector, for the amount unpaid, and costs and expenses, which shall be levied upon their estates, and proceeded with in manner as directed above concerning collectors. SEC. 34. All warrants for the collecting of taxes shall continue in Warrants in force until the whole tax is collected, notwithstanding the time pointed for collecting the tax, or the year of office, may have expired, and notwithstanding the collector may have paid the tax into the town treasury. ap SEC. 35. Every collector shall have the same right to require the aid or assistance of the persons present, in the performance of his duty, which a sheriff now has by law. SEC. 36. Any collector may be removed from office by the town or town council, in which case a new warrant may issue to the new collector for the collection of the portion of any tax not collected. SEC. 37. The city treasurer of the city of Providence shall form all the duties and exercise all the powers which by law are imposed and conferred upon collectors of taxes, and may be removed from office by the city council. per force until tax is collected. Collector may require aid. Collector may be removed. City treasurer of Providence to act as collector. Secretary of state to send act to town clerks; SECTION 1. Whenever any tax is hereafter ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within this state, and no special provision is otherwise made in the act ordering said tax, the secretary of state shall forthwith send clerks to notify a certified copy of the act imposing the tax, to the town clerk of every town, who shall notify the assessors thereof and deliver such copy to them; and the assessors shall immediately give notice and proceed to assess the same or their town's proportion thereof, in the same manner as is by law provided for town taxes. assessors; assessors to assess tax. Remedy of per SEC. 2. Any person having brought in a list of his ratable estate, sons overtaxed. if overtaxed, shall have the same remedy therefor as if it were a town tax; and if, on petition, judgment be given that such person is overtaxed, or if any person's tax for any cause be not collected, the deficiency caused thereby in the town tax shall be paid to the state by the town treasurer, out of the town treasury. Disposition of assessment. General treasurer to issue warrant to SEC. 3. The assessors, having completed the assessment, shall date, sign, and deposit the same in the office of the town clerk of the town, who shall forthwith send a copy thereof to the general treasurer, with the names of the town treasurer and collector of taxes of the town, and their post-office address. SEC. 4. The general treasurer shall forthwith issue his warrant under his hand, and which need not be under seal, affixed to said town collector. copy, to the collector of the town, commanding him, in the name of the state, to collect the several sums therein expressed against each person's name, by such time as by law is limited, and to pay over the same to him or his successors in office. Collection, how made. Special court on collector, when. Warrant of distress, when to issue. SEC. 5. The collector shall proceed forthwith to collect the same, in the same manner as is provided in case of town taxes. SEC. 6. The general treasurer may call a special court upon any delinquent town collector and his sureties, and the like proceedings shall be had as are provided in sections thirty-one, thirty-two, and thirty-three, of chapter forty-one. SEC. 7. If any town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collector's bond for suit, the general treasurer shall immediately issue a warrant of distress against such town treasurer, directed to the sheriff or his deputy of the county in which such town treasurer resides. SEC. 8. Such sheriff or deputy shall forthwith attach and take How served. possession of all the real and personal estate of such town treasurer, and sell the same at public auction, in the same manner as in case of a delinquent collector. SEC. 9. If the assessors neglect to assess, or the collector to collect, any town's proportion of a state tax, or if any town neglect to appoint assessors or a collector, the town shall forfeit double the amount of their proportion of the tax, to be recovered by the general treasurer in an action of debt against the delinquent town, and to be collected on execution from the property of the town or the inhabitants thereof. Forfeiture for neglect to as sess, &c., state tax. SECTION 1. Any town may provide for such deduction from the tax assessed against any person, if paid by an appointed time, or for such penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding twelve per cent. per annum, as they shall deem necessary to insure punctual payment. SEC. 2. If any officer shall neglect or refuse to perform any duty imposed upon him in this title, or shall not comply with the provisions thereof, or shall in anywise knowingly violate any provisions thereof, he shall be liable to be indicted therefor, and on conviction, to be imprisoned not exceeding one year, or fined not exceeding five hundred dollars, which fine, in case it be a state tax, shall be paid into the state treasury, or, if a town tax, into the town treasury, or if a school district tax, into the district treasury, or, if a fire corporation tax, into the fire corporation treasury. Towns may provide for deduction, &c. Officers neglecting, &c., indicted. duties, may be Compensation SEC. 3. Whenever any person shall become insolvent, or die in- Town taxes to solvent, town taxes due from him or his estate shall have preference, have preference, in insolafter debts or taxes due the United States and this state, over all vency. other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his last sickness. SEC. 4. Assessors shall receive such compensation as the town may allow; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five per cent. unless they shall have agreed with the town for a less sum; which fees shall be paid out of the town treasury. In case of distraint of personal property, or levy on land, the collector shall have the same fees as the sheriff in similar cases. of assessors, town clerks, and collectors. SEC. 5. The provisions of this title shall apply to all highway and Highway and school district taxes, so far as they may be applicable. 8 school district taxes. TITLE IX. OF PUBLIC INSTRUCTION. CHAPTER 44. Of the board of education. CHAPTER 45. Of the commissioner of public schools. CHAPTER 46. Of the appropriation for public schools. CHAPTER 47. Of the powers and duties of towns, and of the duties of the town treasurer and town clerk relative to public schools. CHAPTER 48. Of the powers of school districts. CHAPTER 49. Of district meetings. CHAPTER 50. Of joint school districts. CHAPTER 51. Of the levy of district taxes. CHAPTER 52. Of the trustees of school districts. CHAPTER 53. Of the powers and duties of school committees. CHAPTER 54. Of teachers. CHAPTER 55. Of legal proceedings relating to public schools. CHAPTER 56. Of the normal school, teachers' institutes, and lectures. Constitution and duties of. Division and term of office of. Vacancies, how filled. SECTION 1. The general supervision and control of the public schools of this state, with such high schools, normal schools, and normal institutes, as are or may be established and maintained wholly or in part by the state, shall be vested in a state board of education, which shall consist of the governor and the lieutenant governor, as members by virtue of their office, and of one other member from each of the counties of the state, with the exception of Providence county, which shall have two other members. The board of education shall elect the commissioner of public schools. SEC. 2. The members of the board of education shall continue to be divided into three classes, and to hold their offices until the terms for which they were respectively elected shall have expired. SEC. 3. Two members of the board of education shall be elected annually at the May session of the general assembly, in grand committee, from the counties in which vacancies shall occur in said board, who shall hold their office for three years, and until their successors shall have been elected and qualified; vacancies in said board shall |