THIRTEENTH ANNUAL MEETING. 139 
said commissioners, until paid, and shall be in lieu of all other taxes 
on said grounds. 
SEC. 3. If any tax so laid shall not be paid on or before the first 
Monday in July, the said commissioners shall make and issue their 
warrant for the collection thereof, with interest thereon, at one per 
cent. per month from the day such tax became due and payable until 
paid, together with the expenses of such collection, which warrant 
shall authorize any reputable person named therein, to seize such 
grounds and any oysters or other shell-fish thereon. or any other 
property of the owner or owners thereof not exempt from execution, 
and to sell the same, or so much thereof as he may find necessary, at 
such time and place, and in such manner, and by such person as said 
commissioners may direct, whereupon such sale shall.beso made, and 
such warrant shall be immediately returned to said commissioners by 
such person with all his doings endorsed thereon, and he shall pay 
over to said commissioners the money received upon said sale, and 
they shall apply the same to the payment of such tax and all the ex- 
penses thereon, including the expenses of such sale, returning any 
balance that may remain to such owner or owners; and all moneys re- 
ceived by said commissioners in payment of taxes and interest there- 
on shall be accounted for and paid to the State treasurer for the bene- 
fit of the State, within thirty days fromits receipt. Said commissioners 
shall each, in addition to the bond now required by law, give a bond 
with surety in the sum of one thousand dollars to the State, con- 
ditioned for the performance of the duties imposed upon them by 
this act. 
Sec. 4. All other shell-fish grounds lying within the waters of this 
State shall be taxed in the same manner in all respects as real estate in 
the several towns within the meridian lines of which such shell-fish 
grounds are situated, and no other tax or rental shall be laid or col- 
‘lected on said grounds, or the franchise of any person therein. 
SEC. 5. All expenses necessarily incurred in carrying out the provi- 
sions of this act shall be audited by the comptroller and paid by the 
treasurer of the State. 
Approved, April 26, 1882. 
It provides that all owners of shell-fish grounds shall on or 
before the first day of November, annually, deliver to the com- 
missioners a sworn statement of their property, the number of 
acres cultivated, the number uncultivated, and their estimate of 
the value of each. In case of a failure to make a statement, the 
commissioners are empowered to make one from the best infor- 
