Massachusetts Statutes
§ 39 — Collection of taxes by constable
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title VII CITIES, TOWNS AND DISTRICTS·Ch. 41 OFFICERS AND EMPLOYEES OF CITIES, TOWNS AND DISTRICTS
Section 39. If a person appointed to collect taxes in a town refuses to serve, or if no person is elected or appointed a collector of taxes, the constables of the town shall be the collectors of taxes.
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