Civil Government in the United States Considered with - Some Reference to Its Origins by John Fiske
page 62 of 467 (13%)
page 62 of 467 (13%)
![]() | ![]() |
|
persons who declare an intention of marriage. He likewise keeps on
record accurate descriptions of the position and bounds of public roads; and, in short, has general charge of all matters of town-record. [Sidenote: Town-treasurer.] Every town has also its treasurer, who receives and takes care of the money coming in from the taxpayers, or whatever money belongs to the town. Out of this money he pays the public expenses. He must keep a strict account of his receipts and payments, and make a report of them each year. [Sidenote: Constables.] Every town has one or more constables, who serve warrants from the selectmen and writs from the law courts. They pursue criminals and take them to jail. They summon jurors. In many towns they serve as collectors of taxes, but in many other towns a special officer is chosen for that purpose. When a person, fails to pay his taxes, after a specified time the collector has authority to seize upon his property and sell it at auction, paying the tax and costs out of the proceeds of the sale, and handing over the balance to the owner. In some cases, where no property can be found and there is reason to believe that the delinquent is not acting in good faith, he can be arrested and kept in prison until the tax and costs are paid, or until he is released by the proper legal methods. [Sidenote: Assessors of taxes and overseers of the poor.] Where the duties of the selectmen are likely to be too numerous, the town may choose three or more assessors of taxes to prepare the tax lists; and three or more overseers of the poor, to regulate the |
|