Chap. 72.—An ACT to Amend and Re-enact Sections seventeen and twen.
ty-two of an Act Amending the Charter of the Town of Farrisonburg,
Passed July ninth, eighteen hundred and seventy.

In force February 10, 1873.

1. Be it enacted by the general assembly, That sections
yeventeen and twenty-two of an act passed July ninth, eighteen
rundred and seventy, entitled an act amending the charter of
the town of Harrisonburg, in the county of Rockingham, and
anlarging and extending the corporate limits of said town, be
smended and re-enacted so as to read as follows:

§ 17. The annual levy ordered by the council may be upon
1 male persons within said town over twenty-one years of
ie, dogs, hogs, and other animals ; upon all real estate sub-
ect to be assessed with state taxes: provided, the tax do not
xceed seventy-five cents on every hundred dollars of value of
inimproved lots, and fifty cents on the same value of real and
yersonal property, and fifty cents per head on each taxable
yerson ; and provided that grounds included in this charter,
ot laid off in town lots, shall be taxed for incorporation pur-
yoses at the same rates that the same lands would be taxed for
ounty purposes; and provided further, that such grounds
yhen improved shall, to an extent not exceeding five acres, be
axed as other town property.
§ 22. The town treasurer shall collect the taxes in the same
manner as 18 now provided by law in relation to the collection
of state taxes by county treasurers: provided, that the time
for payment to the town treasurer in each year shall expire on
the thirty-first December. All taxes not paid to the town trea-
surer by the thirty-first of December shall be placed by him in
the hands of the town sergeant, with five per centum on the
amount thereof added. ‘The sergeant shall collect the taxes
thus turned over to him and shall retain the said five per cen-
tum as his commission. He shall collect all fines, levies and
licenses, and after thirty days from the time of receiving the
commissioner's books or the said taxes, or tax tickets, may dis-
train and levy for said taxes, fines, levies and licenses in lke
manner as the collector may for state taxes, fines, levies and
licenses, and shall in all respects have the same power to en-
force the payment and collection thereof, and shall, within the
lim:ts of the town and for two miles outside of the boundaries
thereof, exercise all the duties that a constable can legally exer-
cise in regard to the collection of claims and executing and
levying process; shall be entitled to the same compensation
therefor and shall be liable to all the fines and forfeitures, to-
gether with his sureties, that a constable is liable to, to be re-
covered in the same manner and before the same tribunals tha
the same may be recovered against constables. :

2. This act shall be in force from its passage.