collectors of towns are authorized to collect town and county taxes. This is specifically pointed out by the following extracts from the 13th chapter of the first volume of the Revised Statutes, (page 397, 398.)

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"§ 1. Every collector, upon receiving the tax list and warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

"2. In case any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found within the district of the collector; and no claim of property to be made thereto by any other person shall be available to prevent a sale.

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"§ 3. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up in at least three public places in the town where such sale shall be made. The sale shall be by public auction.

§ 4. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person in whose possession such property was when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person for whose tax the property was distrained, the surplus moneys shall be paid over by the collector to the supervisor of the town, who' shall retain the same until the rights of the parties shall be determined by due course of law."

"No replevin shall lie for any property, taken by virtue of any warrant for the collection of any tax, assessment or fine, in pursuance of any statute of this state."-2d R. S. page 522, sec. 4.

These provisions must, however, be subject to the action of congress, on a subject which by the Constitution is within its jurisdiction. The constitution in express terms gives to congress the power "to provide for organizing, arming and disciplining the

militia."

By the act of congress of May 8, 1792, vol. 2, Laws of the U. S. 298,) every citizen enrolled in the militia is required to provide himself with the following accoutrements, viz: "a good musket or firelock, a sufficient bayonet and belt, two spare flints and a knapsack, a pouch with a box therein, to contain not less than twentyfour cartridges suited to the bore of his musket or firelock, each cartridge to contain a proper quantity of powder and ball; or with

a good rifle, knapsack, shot pouch and powder horn, twenty balls suited to the bore of his rifle, and a quarter of a pound of powder :" and the commissioned officers are required to be armed with a sword or hanger, or espontoon; and it is declared that " every citizen so enrolled and providing himself with the arms, ammunition and accoutrements required as aforesaid, shall hold the same exempted from all suits, distresses, executions or sales for debt or for the payment of taxes."

By the laws of this state (chap. 6, part 3, title 5, § 22, vol. 2, R. S.) the arms and accoutrements required by law to be kept by any person," as well as a variety of other articles therein specified, are exempt from execution but not from distress from taxes. The only exemption, therefore, from the operation of a collector's warrant on a tax list, arises under the act of Congress before quoted; and this can only be extended to the arms, ammunition and accoutrements therein specified.

In the collection of warrants on rate-bills, all property exempted by section 22 of article two, title five, chapter six of part three of the Revised Statutes, is exempt from levy and sale on such warrants. For the extent of such exemption see ante pages 215, 216.

The collector or other officer who executes process, has peculiar protection. He is protected, although the court or officer issuing such process, have not, in fact, jurisdiction of the case; if on the face of the process it appears that such court or officer had jurisdiction of the subject matter, and nothing appears in such process to apprise the officer but that there was jurisdiction of the person of the party affected by the process. Savacool vs. Boughton, 5 Wendell's Reports, 170.

By § 100, (No. 123,) of the school act, it is the duty of the collector, upon receiving his warrant, for two successive weeks to receive such taxes as may be voluntarily paid to him; and in case the whole amount shall not be so paid in, the collector shall forthwith proceed to collect the same. He shall receive for his services, on all sums paid as aforesaid, one per cent, and upon all sums collected by him after the expiration of the time mentioned, five per cent; and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to travelling fees, at the rate of six cents per mile, to be computed from the school house in such district.

The

Where trustees receive payments on tax lists or rate-bills, they are regarded as receiving the same as the agents of the collector; and the latter is entitled to his percentage on the amount so received, and may legally collect it by virtue of his warrant. collector is also entitled to his percentage on the amount paid by the trustees, notwithstanding no actual exchange of funds is made between the latter and the former.-Per YOUNG, Superintendent 1843.

A teacher, if otherwise eligible, may be collector; but he cannot charge a percentage on voluntary payments of his own wages.-Id.

Where a collector levies upon and sells property for the payment of a tax list and the owner of the property refuses to receive the excess beyond an amount sufficient to satisfy the warrant, the collector must retain the amount in his own hands, and rely upon his plea of tender.-Com. Sch. Dec., 217.

In the execution of his warrant, the collector should aim to take property amply sufficient to satisfy the amount he is required to collect, and no more. He is not bound to take any particular article of property which may be offered: but if at the request of the owner, he were to take and sell property worth ten times the amount required to be raised, such request would constitute a valid answer to the charge of making an excessive distress.-Id. 219.

Where, by the neglect of a collector, moneys which might have been collected by him within the time limited, are lost to the district, he is liable for the amount, whether he has given a bond to the trustees or not. The bond is an additional security; but if it is not required of him, he is not released from any obligation which the law imposes on him.-Id. 308.

So, where a warrant runs out in his hands, he is answerable for any loss arising from his neglect, notwithstanding such warrant may have been afterwards renewed and delivered to his successor. -Id.

A trustee of a school district cannot hold the office of collector. The same objection is not applicable to the district clerk; although, as the law has created separate offices, it is better to carry out its intention strictly, by conferring them on different individuals.-Id.

142.

If the warrant annexed to a rate-bill, or tax list, is signed by a majority of the trustees, it is sufficient for the protection of the collector, although the third trustee was not, in fact, present, or consulted. Id. 328.

Where a warrant is renewed by the trustees, the collector in office at the time of such renewal, must execute it.—Id. 47.

Where a warrant is issued for the collection of a tax which has not been legally assessed, according to the last assessment roll of the town, or otherwise, or where the trustees have included in the tax list persons not liable to be so included, such warrant is a protection to the collector, notwithstanding the trustees might be answerable in trespass.--Id. 282.

A collector cannot legally sell property after the expiration of his warrant, unless such warrant is renewed, notwithstanding a previous levy.-Id. 286.

Where the collector, in the execution of a warrant, receives money current at the time of its receipt, but which subsequently becomes depreciated or valueless, before payment to the trustees, the district, and not the collector, must lose the amount.-Per SPENCER, Sup't, 1841.

The collector can pay over money collected by him only to the trustees, or on their order.-Per Dix, Sup't, 1838.

Trustees have no power to indemnify a collector for improperly selling property under their warrant.-Id.

The representatives of a deceased person are not entitled to any delay in the payment of a rate-bill, or tax list, but are bound to pay on demand and on refusal or neglect, the collector may proceed to sell any property found on the premises. By § 27, sub. 2, 2 R. S. 28, taxes of all kinds have preference to any other demand. -Per SPENCER, Sup't, 1840.

Where a collector levies upon property out of his district, he should put up notices of the sale of such property, as well in the district where the sale is to take place as in that of his residence. -Per YOUNG, Sup't, 1842.

CHAPTER VII.

LIBRARIAN.

This officer is to be chosen at the annual meeting of the district. In case the inhabitants neglect at such meeting to choose offices, the district clerk becomes ex-officio librarian, until the vacancy is filled by the trustees, or by the inhabitants, at their next annual meeting.

By section 137, Laws of 1847, (No. 156,) "The librarian of any district library shall be subject to the directions of the trustees thereof, in all matters relating to the preservation of the books and appurtenances of the library, and may be removed from office by them for wilful disobedience of such directions, or for any wilful neglect of duty."

By section 139, of the same act, (No. 158,) "A set of general regulations respecting the preservation of school district libraries, the delivery of them by librarians and trustees to their successors in office, the use of them by the inhabitants of the district, the number of volumes to be taken by any one person at any one time, or during any term, the periods of their return, the fines and penalties that may be imposed by the trustees of such libraries for not returning, losing or destroying any of the books therein, or for soiling, defacing or injuring them, may be framed by the Superintendent of common schools, and printed copies thereof shall be furnished to each school district of the state; which re-. gulations shall be obligatory upon all persons and officers having charge of such libraries, or using or possessing any of the books thereof. Such fines may be recovered in an action of debt in the name of the trustees of any such library, of the person on whom they are imposed, except such person be a minor; in which case they may be recovered of the parent or guardian of such minor, unless notice in writing shall have been given by such parent or guardian to the trustees of such library, that they will not be re

ponsible for any books delivered such minor. And persons with whom minors reside shall be liable in the same manner, and to the same extent, in cases where the parent of such minor does not reside in the district."

By § 141, (No. 160,) "The legal voters in any two or more adjo ning districts may, in such cases as shall be approved by the town Superintendent of common schools, unite their library moneys, and funds as they shall be received or collected, and purchase joint library for the use of the inhabitants of such districts, which shall be selected by the trustees thereof, or by such persons as they shall designate, and shall be under the charge of a librarian to be appointed by them; and the foregoing provisions of this act shall be applicable to the said joint libraries, except that the property in them shall be deemed to be vested in all the trustees for: the time being of the districts so united. And in case any such district shall desire to divide such library, such division shall be made by the trustees of the two district whose libraries are so united, and in case they cannot agree, then such division shall be made by three disinterested persons, to be appointed by the Superintendent of common schools.

By the regulations of the Superintendent made in pursuance of this provision, the librarian is required, whenever any library im purchased and taken charge of by him to make out a full and complete catalogue of all the books contained therein. At the foot of each catalogue he is to sign a receipt in the following form.

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I, A. B., do hereby acknowledge that the books specified in the preceding catalogue have been delivered to me by the trustees of school district No. in the town of to be safely kept by me as librarian of the said district for the use of the inhabitants thereof, according to the regulations prescribed by the Superintendent of common schools, and to be accounted for by me according to› the said regulations to the trustees of the said district, and to be delivered to my successor in office. Dated, &c.

A correct copy of the catalogue and receipt is then to be made to which the trustees are to add a certificate in the following form:

We the subscribers, trustees of school district No. in the town of do certify that the preceding is a full and complete catalogue of books in the library of the said district now in possession of A. B., the librarian thereof, and of his receipt thereon. Given under our hands this day of

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The catalogue having the librarian's receipt, is to be delivered to the trustees, and a copy having the certificate of the trustees, in to be delivered to the librarian for his indemnity.

Whenever books are added to the library, a catalogue with a similar receipt by the librarian is he delivered to to the trustees, and a copy with a certificate of the trustees that it is a copy of