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
management of the village almshouse and confer with other towns
upon such questions as often arise concerning the settlement and
maintenance of homeless paupers.
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