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son, late collector of Dorchester, or any person or persons
appointed by them, be and they are hereby authorised and
empowered to collect, on or before the first day of January eigh-
teen hundred and eighteen, all sums of money and balances ow-
ing to the said Thomas Thompson, late collector of Dorchester
county as aforesaid, for the year eighteen hundred and sixteen.
2. And be it enacted, That the said securities, or such person
as may be deputed by them, shall at least thirty days be-
fore execution or' distress of property for the arrearages afore-
said, deliver to the person charged, or leave at his or her place of
abode, an account stating the sum or balance now due, and the
said securities, or the person or persons deputed by them as afore-
said, shall, it thereunto required, make oath before a justice of
the peace, that the said account was taken fairly and truly from
the books of the said collector, and that it doth not appear from
the said books or papers, or any memorandum left by the said
collector, that any part or parcel of the said charge or account
hath been paid, or otherwise secured or satisfied; and if the per-
son or persons owing such claim or account, shall neglect or re-
fuse to pay the same, it shall and may be lawful for the said se-
curities, or the person or persons deputed by them, to collect the
same by execution or distress of property of the person so refus-
ing or neglecting, and to sell and dispose thereof, at public auc-
tion, giving ten days notice, exclusive of the day of notice and
day of sale, by public advertisement, at the most public places in
the neighbourhood, and the court-house door of the county, of
the day and hour of sale.
3. And be it enacted, That the person or persons in whose
hands the books and memorandum aforesaid may now be, shall
deliver the same to the said securities, and also shall make oath
before a justice of the peace, that he, she or they, have not direct-
ly or indirectly received any part or parcel of the money which
was due and owing to the said Thomas Thompson, collector as
aforesaid, nor any security or satisfaction for the same, more than
is credited in the said books.
4. And be it enacted, That the said securities, or the person or
persons deputed by them, shall have the same commission on the
collection aforesaid as the said collector would have been entit-
led to, and that the arrearages collected in virtue of this act shall
be fairly applied to the discharge of the sums due by the securi-
ties for the years in which the said arrearages ought by law to
have been collected.
5. And be it enacted, That nothing in this act contained shall
be construed to take away or deprive the respective debtors for
taxes, other public dues and officers fees, of the same remedies
which they had against the original collector, in cases where
nothing is alledged to be due, or the distress or execution are il-
legally conducted, but the same shall exist in full force and vir-
tue against the said securities, and each of them.
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Dec. Ses. 1816.
Before execu-
ting property
to deliver ac-
count.
Books to be
delivered to se-
curities.
Commission.
Debtors for
taxes, &c.
not to be de-
prived of re-
medy in cer-
tain cases.
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