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MUNICIPAL LAW. 103

"ilit- Return of Roll. In towns, villajros and townships the Col-
lector slial I retnrn his roll to the tivasuri-r, on or before the 14th day of
D(!cenil)er in each year, or on such otlu-r day in the ne.^t year, not later
than the Ist day of February, as tlie Council may appoint, and ))ay over
to the treasurer the amounts for all the rates accordinj; to ins roll, aiid
make oath that the dates jfiven therein when demands ami notices were
made are truly stated.
The Collector of every town and villa;;!' shall pay over to the tn^asurer
once every w<!ek the amounts ('(jllectiMl, 'intil the linal return of the roll.
And the t'.)llector of every township shall pay over to the treasurer
every two weeks until the linal return of the roll.
In case the Collector fails to collect any [)ortion of the taxes by the
<lay appointe(' for the return of the rijll the Council, by resolution, may
authorize the collector or some other person to continue the collection of
ta.xe.w.
The councils of cities may, by by-law, Hx the time for the return of
tlu^ roll, and make any enlai-^ements of the same deemed advisable.
7lVi. Unpaid Taxes. The Collector is reijuired to ^dve an account
to the treasurer of all taxes, if any, that he has been unable to collect, and
to (^nter upon the roll oppo.site such names the rea.son why he could not col-
lect the same, as " A'an-imldrnt," or " Xot sufficicid irropi'vt)! to diMrain"
or " Jnstnicted b// Council not to cotO'ct," as the case may be. Collector shall
also furni.sh the Clerk with a duplicate of such account, who shall mail a
notice to each ])er.son on the roll with respect to who.se land any taxes
appi;ar to lie in ari'tvir for that year.
Unpaid taxt-s are a lien upon the land, and have preference over all
other claims oi' encinnbrances exce])t the Crown, and need not be
registered to preserve the lien.
In cities, tin- Tri-asurer shall ^'ive such notice instead '.)'" the Clerk, as
for other nnniicipalities.
^llll. Three Years in Arrears. I. The trt>asurer of every county
shall furnisli tiie Clerk of each nnuiicipality (except cities and towns) in
the county and the treasurer of every city ami town shall furnish to the
iii'
Clerk of his municipality a list of all the lands for which the taxes have
been in arrears for the three years precediuj; the Ist day of January in
any year. Such list shall l»e furnished on or l)efore the 1st day of Fi'bru-
ai y in each yeai'.
2. The local Clerk is riM|uired to keep such list on HUmu his oHico,
open for insjiection. and delivei- a copy thereof to the assessor in each year
as soon as the assessor is appointed.
'•]. The assessor is reipiired to aseert;iin if any of the parcels of land
cciiilained in such list ;ire oecujjied, dv are incorrectly described, and to
not ii'y such occr.pants, and also the owners, if known, that the land is liable
to i)e sold for arrears of taxes, and to enter in the cohnnns for such purpose
the words " ()<ri'i>ird iiml jiiii'lifs notilifd," oi- ''Xot orrnpii'il," or " liicor-
ncfli/ th'xi-rihi'tl," as the ca.st^ may be, and si;;iie 1 by the as.sessor and
returne(l to the Clerk with the Assessmi'ut Holl, and a memorandum of