Any town which shall neglect to choose proper officers for assessing and collecting taxes shall be liable to an extent for state and county taxes; and the same may be levied upon the property of any inhabitant or owner of property therein, if no estate of such town be found whereon to levy the same.
Source. RS 48:2. CS 51:2. GS 59:2. GL 66:2. PS 66:2. PL 71:2. RL 86:2.