of notice.

tifying all persons who have omitted to pay their taxes, to pay the same to him at his office, on or before the first day of November; and upon the filing, in the town clerk's office of the town of New Haven, an affidavit of the giving of the notice as herein before pro- To file affidavit vided, or that the residence, or post office address, of the person named therein could not, by diligent search and inquiry, be ascertained, and also of the publication of the notice as herein before required, said collector shall charge, collect, and receive upon all taxes, remaining unpaid on and after said first day of November, in Interest at addition to the per centage then due by the provisions of the next twelve per cent. preceding section of this act, interest at the rate of twelve per charged after Nocent. per annum, to be calculated from the day on which said tax became payable; and said collector may make distress for such interest and accrued per centages as a part of such unpaid tax, in the manner provided by the preceding sections of this act, in the case of other taxes.

per annum to be

vember 1st.

be kept, and ren

SECT. 83. The collector of any such tax shall enter in suitable Accounts of colbooks, to be kept by him for the purpose, the sums received by him lectors, how to for taxes, and the names of the persons from whom, and the day dered. when, such sums were received, and on the first days of October, January, April and July, of every year, and at any other time, when he shall be required so to do by the officers hereinafter mentioned, he shall render a statement in writing, under oath, of the sums received during the preceding quarter, and the persons from whom, and the day when, the same were received, to the selectmen of the town, in case of a town tax, and to the mayor of the city, in case of a city tax, and to the clerk of the district, in case of a city school district tax; and on each and every Monday, during the months of July, August, September, October and November, and on the first Monday of the months of January, February, March, April, May and June, of each year, he shall pay Taxes when to over to the treasurer of the town, or of the city, or of the said school district, as the case may be, the amount received by him during the preceding week or month, (according as such payment is made during said first mentioned, or last mentioned month,) for taxes on account of said town, city, or school district, respectively; and the treasurer, to whom the same shall be so paid, shall thereupon give to such collector duplicate vouchers for such payment, one of which such vouchers shall be, by said collector, on the same day, lodged with said selectmen, mayor, or district clerk, as the case may be, who shall file the same in their or his respective offices.

be paid over.

lecting to render

may be sus

SECT. 84. If any such collector shall, at any time, omit or neglect Collectors negto furnish to the officers, designated in the preceding section, the said statement, or statement and vouchers, or to make the payment therein prescribed, make payment, the selectmen, in case of the collector of any town tax, and the may-pended. or, in case of the collector of any city tax, and the board of education, in case of the collector of any school district tax, shall suspend such collector from his office, and take from him the rate-bill; and in such case, the selectmen of the town, when such collector shall Another collector may be appointhave been appointed by the town, or the mayor and alderman, when ed. such collector shall have been appointed by the city, and the board of education, when such collector shall have been appointed by the said school district, may depute some proper person to perform the duties of the collector so suspended, and to collect such rate-bill, or so much thereof as remains due, until the party suspended shall be restored to his office, by the authority suspending him, or until an

Hours and place for collection of tax, to be designated.

Compensation of collectors.

other person shall be appointed in his place; and all the duties, prescribed by this act, shall apply to the person so temporarily appointed.

SECT. 85. The selectmen of said town, in case of a town tax, and the mayor and aldermen of said city, in case of a city tax, and the board of education of the district, in case of a city school district tax, if they at any time deem it expedient so to do, may designate in what place the office for the collection and reception of such tax shall be kept, and during what hours of the day the same shall remain open for the reception of taxes.

SECT. 86. The several collectors of the tax laid by the town of New Haven, and by the city of New Haven, and by the New Haven city school district, shall be paid for their services an annual salary, at a rate which will allow the sum of twenty-five hundred dollars, as the aggregate compensation of all said collectors, not including office rent, that is to say, each of said collectors shall be paid, as such salary, a sum which shall bear the same proportion to the sum of twenty-five hundred dollars, as the amount of the annual rate-bill, delivered to such collector for collection, bears to the aggregate amount of the annual rate-bills, delivered to all said collectors for collection during the same year; and the amount of such salary shall be annually fixed, in accordance with the foregoing rule, by the selectmen of the town, in the case of the collector of town taxes, and by the court of common council, in the case of the collector of city taxes, and by the board of education, in the case of the collector of city school district taxes; and the salary, so fixed, shall be paid to such collector, by the treasurer of the town, city, or school district, as the case may be, at such times, as the authority fixing such salary, shall determine; but said selectmen, and court of common council, and board of education, by concurrent action, may allow a less sum than twenty-five hundred dollars, as the aggregate yearly compensation for the whole service of collection, and in such case, the salary of each collector shall be fixed, in proportion to such less sum, in the same manner as is herein before provided, where the aggregate compensation is allowed at twenty-five hundred dollars. SECT. 87. All taxes, laid by either the town or the city of Hartand city taxes, ford, shall be payable and collectible on or before the fifteenth day of July next, after the same are laid, and if paid on or before said day, two per cent. discount shall be allowed thereon, and no discount shall be allowed thereafter. On all such taxes, remaining due and unpaid after the first day of August next after the same are laid, one per cent. shall be added and made collectible, as a part of such tax, and a further sum of one per cent. shall be, in like manner, added and made collectible, on the first day of each succeeding month thereafter, until such tax is paid.

1865.

Hartford town

when collectible.

Notice to be givon by collector.

Further notice of taxes remaining unpaid.

SECT. 88. The collector, or collectors, of each of the aforesaid taxes, shall, on or before the fifth day of July, in each year, give written or printed notice to each tax payer on his rate-bill, stating the amount of his tax, and that the same is due and payable at the office of such collector; and such notice shall also contain a copy of the preceding section of this act, or a full and plain abstract thereof, and they shall also further publish, on or before said fifth day of July, and continue such publication, daily, until the fifteenth day of said July, a like notice, except as to the amount of such tax, in at least two daily newspapers, published in said town or city.

SECT. 89. Each collector aforesaid shall, on or before the tenth day of December, in each year, give further notice, written or printed,

to each tax payer, on his rate-bill, whose tax shall then remain due and unpaid, that unless the same is paid, on or before the first day of January next succeeding, the same, with all accrued and accruing additional per centage, will be immediately thereafter collected by warrant of distress, together with twenty-five cents fees for such notice, and fifty cents fees for such warrant, which additional per centages and fees, it shall be lawful to add and collect.

notice.

SECT. 90. A written or printed notice, deposited in the post office What to constiin said Hartford, addressed to the tax payer at the post office deliv-tuta sufficient ery within which he resides, where the same is known, or actual notice, written or printed, given in any other manner, shall be sufficient notice under this act; but no notice, other than that required to be publicly advertised, shall be held or construed to be an essential legal pre-requisite for the enforced collection of any of said taxes.

laid until after May 1st.

SECT. 91. In case the laying of either the town or city annual When tax is not tax, for the current year, and the appointment of a rate maker, shall be delayed, from any cause, beyond the first day of May, then the same, if it be the town tax and rate maker, shall be laid and appointed by the board of selectmen of said town, and if it be the city tax and rate maker, shall be laid and appointed by the city court of said city, on or before the tenth day of May, then next succeeding, and said board of selectmen, and said city court, shall severally fill all vacancies which may occur respectively in the office of rate maker.

makers.

SECT. 92. The rate makers shall, immediately after their appoint- Duty of rate ment, proceed to make out their respective rate-bills, and shall complete and deliver the same, to their respective collectors, on or before the tenth day of June, next succeeding.

office for two

SECT. 93. The collectors of said town and city taxes shall hold Collectors to hold their respective offices for the term of two years, and until their successors shall be duly chosen and qualified in their stead.

years.

to discharge duty,

SECT. 94. Whenever a vacancy shall exist, by death, removal, Vacancy in office resignation, or otherwise, in the office of either of said collectors, the of collector, who remaining collector shall discharge all the duties of said vacant office, and how filled. for the unexpired portion of the term; and in case a vacancy shall exist, as aforesaid, in both of said offices, the same shall be filled for the unexpired portion of said term, by a major vote of the selectmen of said town, and the aldermen of said city, at a meeting specially called and warned by the mayor of the city for that purpose.

tion of taxes, to

SECT. 95. The first selectman of said town, and the mayor of said Office for colleocity, shall locate and provide a suitable office, for the payment and provided by first collection of the respective town and city taxes, the expense of which selectman. shall be borne equally between said town and city; and said respective collectors shall keep said office open, and be therein in attendance, for the transaction of all business connected with their respective offices, at all reasonable times, between the hours of nine o'clock in the forenoon, and four o'clock in the afternoon, on all ordinary business days.

collectors.

SECT. 96. The said collectors shall be allowed, annually, in lieu Compensation of of all other compensation for the collection of said taxes, the sum of three thousand dollars, payable quarterly, and the portion of said sum, payable to each collector, shall bear the same proportion to the whole sum, as the whole amount of his rate-bills bears to the whole aggregate amount of the rate-bills of both the town and city, for the current year, to be computed and ascertained, by the clerk, or clerks, of said town and city, for the time being, within one month after such rate-bills shall have been completed.

Proceedings on complaint

against collector, for incapacity,

malfeasance, &c.

Each collector to give bonds.

Money collected,

to town and city

SECT. 97. Whenever a complaint shall be made, in writing, by a majority of the selectmen of said town, against any collector of said town taxes, or by a majority of the aldermen of said city, against any collector of said city taxes, to any judge of the superior court, for incapacity, neglect, fraud, or malfeasance in office, said judge, upon due order of notice, may summon such collector to appear, and upon full hearing, may remove such collector from his said office.

SECT. 98. The collector of each of the taxes, in the town, or city of Hartford, shall give bonds, with sufficient surety, in the penal sum of twenty-five thousand dollars, for the faithful dis charge of the duties of his office, which bond shall be executed to the satisfaction of the board of selectmen of said town, in case of the town tax collector, and to the satisfaction of the mayor of said city, in case of the city tax collector.

SECT. 99. Each of said collectors shall pay over to the treasurer to be paid over of said town or city, by whom his tax collections are receivable, on treasurer, month- the first Monday in each month, all moneys by him collected on such taxes, up to the time of such payment.

ly.

Form of warrant for collecting

taxes.

SECT. 100. The following form may be used for a warrant for the collection of taxes, to wit:

To A. B., collector of the town, (society, or other community, as the case may be,) in the county of -greeting:

A. D.

By authority of the state of Connecticut, you are hereby commanded, forthwith to levy and collect, of each of the persons named in the annexed list, herewith committed to you, his several propor tion of the sum total of said list as therein stated, being a tax, or assessment, agreed upon by the inhabitants of said town, (society, or other community, as the case may be,) regularly assembled on the day of for (here state the purpose for which the tax was laid.) And you are to pay the sums, which you shall so levy and collect, to the treasurer of said town, (or to C. D., the person appointed to receive the same,) on or before the day of A. D. And if any person shall neglect to make payment of the sum at which he is assessed and set in said list, you are to distrain the goods or chattels of such person, and dispose of the same as the law directs; and after satisfying said tax, and the charges, you are to return the overplus, if any, to said person; and for want of goods and chattels, on which to make distress, you are to take the body of the person so neglecting, and him commit unto the keeper of the jail of said county, within the prison, who is hereby commanded to receive and safely keep him, until he shall pay the said sum, together with your fees.

Dated at

this

day of

A. D.

A. B., Justice of the Peace.

TITLE LXV.

AN ACT REGULATING THE INVESTMENT OF TRUST
FUNDS.

Be it enacted by the Senate and House of Representatives, in General Assembly convened:

1863.

funds may be in

That guardians, trustees, or other persons, who may hold property In what securiin a fiduciary capacity, may invest the same in the bonds or loans of ties fiduciary this state, the bonds or loans of any town, city, or borough, in this vested. state, and in the bonds, loans, or securities of the United States, unless otherwise provided in the instrument creating the trust.

TITLE LXVI.

AN ACT TO RESTRAIN THE TAKING OF USURY.

Be it enacted by the Senate and House of Representatives, in General Assembly convened:

tracts void.

SECTION 1. That no person, upon any contract for the loan of Usurious conmoney, or goods, wares, merchandise, or any property whatever, shall take, directly or indirectly, more than the value of six dollars, for the forbearance of one hundred dollars for a year, and after that rate for a greater or less sum, or for a longer or shorter time.*

* What contracts are usurious. Atwood v. Whittlesey, 2 Root, 37; Fields v. Gorham, 4 Day, 251; Mitchell v. Preston, 5 Day, 100; Bacon v. Norton, 5 Day, 128; Botsford. Sanford, 2 C. R. 276; Wales . Webb, 5 C. R. 154; Philadelphia Loan Co. v. Towner, 13 C. R. 249; Beckwith v. Windsor Manufacturing Co., 14 C. R. 594. In a suit on a note, by indorsee, usury between him and payee is a defense. Lloyd . Keach, 2 C. R. 175. Usurious instrument, in hands of an innocent party, void. Townsend v. Bush, 1 C. R. 260. Deed of land may be set aside for usury. Reading v. Weston, 7 C. R. 409: but only by a party to it. Same. Accommodation paper, sold at discount, usurious. Belden v. Lamb, 17 C. R. 441. What contracts are not usurious. Kent v.