Maine Revised Statutes
Subchapter 6: POWERS AND DUTIES OF TAX COLLECTORS
36 §764. -- incapacity

§764. -- incapacity
When a tax collector becomes mentally ill, has a guardian or by bodily infirmities is incapable of performing the duties of his office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession thereof, settle for the money received thereon and discharge said tax collector from further liability. The tax lists may be committed to a new tax collector.

Structure Maine Revised Statutes