85:5 Issue by Selectmen. – If any collector to whom any tax payable to the state or county treasurer is committed neglects to pay the same within the time limited in his warrant, and the selectmen of the town shall judge that there is danger that the collector will abscond or be unable to pay the same, they may issue an extent against such collector for the taxes in arrears. Source. RS 48:5. CS 51:5. GS 59:5. GL 66:5. PS 66:5. PL 71:5. RL 86:5.
New Hampshire Legal Code