1827 N.H. Laws 231-32

Section 1. Be it enacted by the senate and house of representatives, in general court convened, That it shall be the duty of the collectors, in every town and place in this state, seasonably to collect all the taxes assessed in such towns or places, for which they shall have sufficient warrants under the hands and seal of the selectmen of such town or place, and to pay the same according to the directions given in such warrant. And every collector to whom any list of taxes, with a warrant in due form of law, shall be committed to collect, shall give fourteen days notice to the inhabitants or residents taxed in such list of the sum or sums at which they are assessed in such list, before he make any distress therefor, unless in cases where such collector hath just reason to think any person is about removing out of his town or place. And when any collector shall have committed to him for collection, a tax or taxes against any manufacturing company or corporation, he shall give to the agent, clerk, treasurer, or one of the directors, a notice in writing stating the sum or sums at which they are assessed, fourteen days before any distress shall be made therefor. And upon the neglect or refusal of payment of any inhabitant or resident, or manufacturing corporation or company, taxed in said list, the said collector is hereby empowered to distrain the goods or chattels of the person or corporation so neglecting or refusing. And the said collector shall keep such distress the space of four days, unless the money, for which such distress is taken, shall be sooner paid, at the cost and charges of the owner thereof; and if the owner do not pay the sum or sums so assessed upon him, and the costs and charges which have already accrued, within the space of four days, the said collector shall proceed within forty-eight hours after the expiration of said four days, to sell at public auction, within the said town or place, the said distress i and notice of the place, day and hour of such sale, which shall be sometime between ten of the clock in the forenoon, and six in the afternoon, and a particular description of the goods and chattels to be sold shall be posted up in two public places in such town or place, twenty-four hours before the time of sale. And a particular account in writing of the taxes of the delinquent, the collector’s fees, the charges of keeping and selling such distress, the amount of the sale of each article, with the overplus, if any, after the taxes and all incidental charges are deducted, shall be delivered, immediately upon such sale, to the former owner; or ready to be delivered to him on request made. And for want of goods or chattels, whereon to make distress, the said collector may take the body of any inhabitant or resident refusing to make payment as aforesaid, and him commit to the common gaol in the same county, there to remain until the same be paid, or he be discharged therefrom by due course of law.