1907 private laws – Ch.516 Sec.38

Whenever the taxes due said town shall be due and unpaid, the constable of said town shall immediately proceed to collect them as follows: First, if the party charged or his agent have personal property in said town equal in value to the #NAME? charged against him, the constable shall seize and sell the same under the same rules as sheriffs are required to sell personal property under execution, and his fees for such levy or sale shall be fifty cents; second, if the party charged has not personal property to be found in said town of sufficient value to satisfy his taxes, the constable of said town shall levy upon said lands of the delinquent to be found within the town; the levy shall contain an accurate description of the lands, with the name of the owner or owners, the amount of taxes due by the delinquent, and a list thereof shall be by the constable returned to the town clerk and treasurer, who shall enter the same in a book to be kept for that purpose, charging therefor the sum of twenty-five cents for each Jevy; third, the constable shall notify the delinquent of such levy and of the day and place of sale by service of a notice, stating these particulars, on him personally if he be a resident of said town; if the delinquent does not reside in said town, but his residence is known or an by reasonable diligence be ascertained, the notice shall be mailed post-paid to such delinquent; if the resi- dence of the delinquent cannot with reasonable diligence be ascertained, the constable shall post a notice, substantially as above described, at the post-office door and four other public places in said town at least thirty days before the sale of the land, and this last mentioned notice shall be posted as in all cases of sales of land for taxes in said town; fourth, the sale shall be made at the post-office door in said town, and shall be on one of the days prescribed for sale of real estate under execution, and shall be conducted in all respects as are sales under execution; if the delinguent resides out of said town, and his address be known to the constable, the constable shall within one month after the sale mail to him notice of the sale and date thereof, of the name and address of the purchaser, the sum bid and amount of the taxes and cost to be paid by such delinquent as a condition of its redemption. ;