§ 1538. Assessment of tax to pay execution
When a demand is made upon a city, town, town school district or incorporated village for payment of an execution issued against it, and funds are not available in its treasury to pay the same, the mayor and board of aldermen, selectmen or trustees shall forthwith assess a tax upon the grand list of the city, town, town school district or incorporated village, sufficient to pay such execution with the charges and twelve percent interest thereon, and cause the same to be collected within sixty days.