By the same act assessors were required to distinguish between real and personal estate, and assign a separate column to each in their rate lists.[118] The law in regard to collection also underwent considerable development. It was about the middle of the century that collectors began to be regularly elected as town officers.[119] A law of February 1755 provided that if a person rated in one town removed to another town without paying his rate, the collector of the town where he was rated might follow him and collect the tax.[120] The difficulty of collecting taxes on the lands of non-residents led to laws which provided that the land itself might be sold for taxes.[121] The general treasurer was first given the power to call special courts for the prosecution of delinquent collectors,[122] and later was authorized to bring actions directly against the town treasurer[123], who in return might recover from delinquent collectors and their bondsmen. In 1781 the real estate of collectors and their sureties was declared liable for the satisfaction of all judgements secured against them.[124] Warrants for collection were declared to be in force until the tax was collected.[125]. Collectors were empowered to call before them any one who they had reason to believe possessed property of any person who had been rated, but who had left the colony, and compel him to pay the tax of the absent person. In case the person summoned failed to appear and make declaration, he himself was liable to distraint for the amount of the tax.[126] Personal property seized by distraint might be removed, for sale, to any part of the colony.[127] There were several other general laws of less importance[128] and, besides these, there were certain provisions which were re-enacted with each tax assessment. In this way the towns were required to pay all charges and fees for collection. Interest was charged against the towns in arrears. It was generally provided also that the towns might appoint new assessors for the assessment of each colonial tax, and, in some cases at least, it was customary. Colonial and State Valuations. The law of taxation as it appears in general acts has to do principally with questions of administration. What we might call the principle of the tax system was not as a rule embodied in the general law. It was the growth of custom and its existence was assumed in legislative acts. That the state might apportion the taxes among the towns with some degree of justice, it was necessary, however, that it should obtain information in regard to the value of the property existing within its borders. Thus, from time to time, general estimates were taken, and in the acts ordering these estimates we find a more detailed statement of the methods and principles to be followed, together with certain departures from the usual custom which reflect the various phases of economic life in the period to which they refer.