VII. In every writ of fieri facias upon judgments Form of exe hereafter to be obtained by the comtoonwealth against cutions a gainst she. any sheriff, coroner, or other public collector after the riffs, c. words "We command you that of the" the clerk from whose office such writ shall issue shall insert the words "Lands and tenements" and conform the subsequent part of such writ thereto. Power of ex. to another county. VIII. And whereas large sums of money are retained in the hands of sheriffs and other public collec- eutive to ditors to the great injury of the commonwealth: For re- rect removal medy whereof, Be it enacted, that where the property of property of any sheriff, coroner, or other public collector, or their securities have been taken in execution to satisfy a judgment obtained by the commonwealth, and the same were not sold for want of buyers, and return thereon hath been made to that effect, or where the property of any sheriff, coroner, or other public collector, or their securities, have been exposed to sale by virtue of any writ of venditioni exponas to satisfy a judgment obtained by the commonwealth, and could not be sold for want of buyers, and return hath been made to that effect, in either of the above cases it shall and may be lawful for the executive, and they are hereby authorised and required, to direct the officer to whom any subsequent process in either of the above cases ought to issue, provided such property cannot be sold agreeable to the directions of such subsequent process, to cause such property to be removed to such place in any adjacent county as the executive may direct, and there to be sold for money or government securities on such terms and in such proportions as they shall judge expedient, provided that if such property will not sell for three fourths of its value in the judgment of the valuers of the county where the sale shall be made, the sheriff or other officer shall sell the same on three months credit, and shall take bonds in the same manner, and the like proceedings shall be had thereon, as is herein before directed in cases of bonds taken on the sale of lands and tenements sold by virtue of this act. IX. In every case where any writ of fieri facias or Executions in venditioni exponas issued against the estate of a sheriff behalf of on behalf of the commonwealth. if by law the same common. ought to be directed to a sheriff, such writ or writs whom to be shall be executed by the high sheriff. In like manner directed. VOL. XTI. V 3 wealth, to 562 Duty of soli. citor to inform execu tive. Fraudulent practices how detect. ed. rity. where any writ of fieri facias or venditioni exponas shall hereafter issue at the instance of the commonwealth against the estate of any sheriff, coroner, or other public collector, or their securities, and the goods and chattels of such debtor cannot be sold for want of buyers, the executive shall direct the property to be removed and sold as above directed in the cases of such sheriffs, coroners, public collectors, and securities, whose property has not been sold for want of buyers. X. It shall be the duty of the solicitor general forthwith to acquaint the executive when their interposition is, or hereafter may become, necessary to the carrying this act into effect. frauduXI. And whereas there is reason to suspect lent practices have prevailed in the sale of estates of public debtors, to prevent such practices in future, Be it enacted, That the solicitor general, immediately on the return of any process which he shall suspect was fraudulently executed, shall give notice thereof to the executive, whose duty it shall be to direct the attorney of the commonwealth for such county to file an information thereupon, in which like proceedings shall be had as in other cases of information, and if it shall appear that such sale was fraudulently made, the property of any thing thus fraudulently sold shall not be changed, but remain subject to the demand of the commonwealth; and the officer who executed such process, if he be concerned in such fraud, shall ever after be rendered incapable of being appointed to any office of honor or profit. XII. And whereas sheriffs and other public collecRemedy a- tors in some instances have proceeded to collect the gainst sher public revenue without having entered into bond with iff's, collecting revenue, security for the faithful performance of that duty, which without secu- cannot be recovered from such collectors except by the tedious process of law: For remedy whereof, Be it enacted, That every sheriff or other public collector who may have attempted the collection of any of the different species of taxes in any county or corporation in this state, shall be liable to a judgment and execution for the same sum, and in the same summary way as if such sheriff or other public collector had actually given security agreeable to law. Expences of removing property XIII. In all executions founded upon judgments heretofore obtained, where it may be necessary to re ed. How long, & on what con move any property by virtue of this act, the extra ex- how defray. pences attending such process, shall be discharged by the commonwealth, but in all executions upon judgments hereafter to be obtained such additional expences shall be paid by the owner of the property, and taxed in the costs of the prosecution. XIV. And be it further enacted, That no person whatsoever shall be capable to serve or execute the of fice of under sheriff or deputy sheriff for any longer ditions depu. time than two years, in any period of four years, unless ty sheriff may he shall produce to the court of his county satisfactory serve. proof of his having collected and accounted for the taxes assigned to him by his former principal. Provided, That nothing herein contained shall be construed to prevent any under sheriff now in office from serving the time that his principal shall be in office. to transmit lists of fines. XV. The clerks of the respective county and cor- Clerks, when poration courts within this commonwealth shall on or before the first day of July transmit to the solicitor general a list of the several fines which may have been imposed by their respective courts since the first day of January in the year one thousand seven hundred and eighty two; and if no fine shall have been imposed by any of the courts within the said period, the clerk's shall so certify. Every clerk failing to perform the aforesaid duty shall forfeit and pay fifty pounds, to be recovered by the solicitor on motion in the general court, and applied to the use of the commonwealth, Provided, ten days previous notice be given in writing of every such motion. CHAP. XLI. An act to repeal so much of every act of assembly as authorises the auditor of public accounts to issue certificates for militia service performed during the late war. [Passed the 7th of January, 1788.] 1. WHEREAS it is just and expedient to repeal so much of every act of assembly as authorises the audi Certificates for militia ser vices, per formed du ring the late war, no long er to be issued. tor of public accounts to issue certificates for militia service performed during the late war; Be it therefore enacted, That so much of all and every act of assembly, heretofore passed, as authorises the auditor of public accounts to issue certificates for militia service performed during the last war, shall be and the same is hereby repealed. ing lands for pavment of taxes, prescribed. CHAP. XLII. An act to remedy abuses in the manner of selling lands for the payment of public taxes. [Passed the 7th of January, 1788.} I. WHEREAS the manner of selling land, as hereMode of sell tofore practised by the various sheriffs and collectors, for the payment of the public taxes due thereon, has in many instances, produced great oppression; for remedy whereof, in future, Be it enacted, That all sales of land for payment of taxes shall be on the premises, and any sale made thereof otherwise shall be void. II. No sale shall be made of land for payment of taxes if other property sufficient belonging to the person chargeable with the land tax can be found in the County. III. Before any sale shall take place of any land for payinent of taxes, notice thereof shall be given at least eight weeks in the gazette of the public printer, and shall be advertised at the court-house of the county where the land lies on the first day of two several courts previous to such sale, and proclamation shall also be made thereof at the door of the court-house, on the said days, between the hours of twelve and four. IV. All sales of land so made shall be conducted by the high sheriff, where the sheriff has entered into bond for the collection of the taxes. And if any other person hath been or shall be appointed by the court to collect the taxes, the sales of land made to discharge the taxes shall be conducted by the said collector and not by a deputy. V. The said high sheriff or collector of taxes shall give to the commissioner of the land tax in his county at least thirty days notice previous to any sale of land as aforesaid, and the said commissioner shall attend the said sale for which he shall be allowed six shillings, to be paid by the person chargeable with such land tax: And if the land so offered for sale will not yield a price in the opinion of the said commissioner, equal to one half of the value thereof, taking for his guide, in estimating the value, the price at which such land is changed by the act for equalizing the land tax, and having regard to the quality of the particular part of the land so offered for sale, then the said commissioner shall bid for and purchase the said land on account of the public, and shall give to the sheriff or collector a certificate thereof, expressing therein the amount of taxes for which such land hath been sold, which certificate being by the said sheriff or collector paid to the treasurer, he shall have credit for the same in part of the land tax; and the person who was chargeable originally with the said land tax, may discharge the same and be entitled to all the estate he held in such land in as full and ample a manner as if the said sale had never been made: Provided payment be made of the said taxes, agreeable to the certificate of the commissioner, into the public treasury at any time within six months after such certificate shall be delivered to the treasurer together with twenty five per centum damages on the a, moant thereof; or if payment be made at any time, not less than six months nor more than two years thereaf ter, the same may be discharged by payment of double the amount of the said certificate: But provided payment shall not be made thereof within two years from the time that such certificate shall be paid to the treasurer, then and in that case the governor shall appoint such person or persons, as may to him with advice of council seem proper, to sell the said land and convey the same to the purchaser thereof, and to pay the amount of the debt due to the public, with the da mages and expences of sale in the first instance from the money arising from the sale thereof, and to pay the surplus, if any, to the person who may have been proprietor of the land at the time the commissioner of the L |