Vermont Statutes Title 32. Taxation and Finance, § 4841. Collection delegated

A collector having an unpaid tax against a person who has removed from or resides outside the town in which such collector resides may make an abstract containing the person's name, his or her grand list, and the tax against him or her, and append thereto a copy of his or her warrant certified by him or her, and deliver it to the collector of any town in which such person is or resides. Such collector may collect the tax as the original collector might have done; and his or her powers, liabilities, and fees therein shall be the same as if the tax and warrant had been originally committed to him or her. Such collector shall be paid only for actual travel. If he or she arrests such person, he or she shall commit him or her to the jail of the county in which the collector making the arrest resides.