The collector shall be liable for the tax and the charges of imprisonment of a person discharged, unless he arrested and committed such person within two years after the tax was committed to him for collection, or unless he shall be exonerated therefrom by the town to which the tax is due.
Mass. Gen. Laws ch. 60, § 32
Liability of collector for taxes, etc., after discharge
Official source: Massachusetts Legislature. Reproduced from public-domain Massachusetts statutes; confirm against the official source for the current text. Not legal advice.