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162 .MINK'll'AL l-A\V
liable to .si'i/uie i'or tax, unless tlicy aiv tin- [»i()|terty of tla- pfison wlio is
actually assessed For the premises and whose name appears upon the Col-
lector's Roll for the year as liable theivfor. ('I'his clause saves )i tenant's
exemption from seizure for the lamlloril's taxes.)
The person elaimine; any of the afoi'esaiil exemptions shall select and
if
point out the ;;oods and chattels to which he claims exem])tion.
I'il. Levying Under Warrant. If a collector has <;ood reason to
l)elieve that a person liable foi- taxes is about to remove such j^oods as are
liable for distress for tiie same out of the mnuiciiiality before the time has
expired, he may. after makini;' arfidavit to that eHect before' the mayor or
if reeve, or a justice of the peace, obtain a wari'aut to lo\y on such floods at
once for the taxes and costs. The costs would be the sanm as allowed to a
bailiti'of the J )i vision Court.
No chari,fe siiall be maile in connection with such ili.stresH unless such
ill
thini,' has actually been done, without such person renderinj; him.self
liable to tiie regular penalties provided by statute for excessive an<l illegal
sei/ui'e.
ViH. As to Non-Residents. A non-resident who.se name appears
on the roll, the Colleetoi- shall ti'ansmit.by post, to him at the address jrivcn
a statement and demand for the taxes charged a;^ainKt him. and enter i\w
date of transmi.ssion on his roll opposite the name.
One month after the delivery of the roll to the Collector, ami fourteen
day.s after the demand was transmitted l)y po.st, the ('ollector may make
disti'ess of any i^oods and chattels which he may find upon the preniises,
in the same manner ami subject to same limitations as previously stated
for resident taxpayers.
J'iO. Sale for Taxes. The Collector shall post up in at legist three
public places in the township, vilhiije oi' ward where the sale of the j^oods
is to be inaile, \f\\{' at least six days' pui)lic notice of the time and |)lace of
sale, and name of person who.se property is to l)e sold. At the time named
in the notice the Collector, or his ayent, shall sell liy public auction the goods
and ehattels, or so much of them as may be necessary.
The surjilus. if miclaimed by any other person (ju the grouufl of the
|»roperty soM belonging to him, or entitle(l by lien or otherwi.se to the
surplus, shidi Ite r<'tin'ned to the person in w hose ])osses.^ion the property
was when the disti-ess was niadiv
If the right to the surplus is contested, the Collector shall pay it over
to the treasurer, who will hold the same until the respective rights of the
persons are legally determined.
If taxes cannot be recovereil as proviilecl by this Act. they may be
recovered, with interest and costs, as a ilebt due the nnniiei|iality.
1IM>. Tenant and Taxes. Where taxes ;ire due upon jpremi.ses occu-
pied by a tenant who is not liable to j>ay the s.ime, the Collector may
give such tenant notice, in writing, recpiiring him to pny such collector
the; rent as it becomes due until the fimomit of taxes and costs are
j)aid. The Colli'ctor has .same authority as tlu' landlord to collect such
rent, bv distress or otherwise.