Terms Used In Vermont Statutes Title 32 Sec. 5192

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Personal estate: shall include all property other than real estate. See
  • Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.

§ 5192. Distraint by copy

Personal estate, which may be attached on a writ by leaving a copy in the town clerk’s office or by leaving a copy with the clerk or other officer of a corporation may be distrained for taxes by leaving in such town clerk’s office or with the clerk or other officer of such corporation, a copy of the warrant with the collector’s return thereon, giving a description of the property distrained and the character and amount of the tax; if stock in a corporation is sold by a collector to satisfy a tax, the clerk or other officer whose duty it is to make transfers of stock on the books of the corporation shall transfer the stock so sold to the purchaser on the books of the corporation and give the purchaser a certificate of stock.