§ 76. Apportionment of debts on division of towns. Debts owed by a
town so divided or altered shall be apportioned in the same manner as
the personal property of a town, and each town shall be charged with its
share of the debts, according to the apportionment, and the amount of
the unpaid taxes levied and assessed upon the taxable property of the
town, divided or altered, before the division or alteration thereof,
shall be apportioned between the several towns interested therein,
according to the amount of taxable property in each town as the same
existed before such division or alteration, to be ascertained by the
last assessment-roll of the town. In making such division, there shall
be set off to each town interested the unpaid taxes assessed and levied
upon the real property within its borders and such as were assessed and
levied upon personal property against persons or corporations who
resided within its borders at the time of the assessment; and each town,
to which the same are apportioned, shall have the same power, right and
methods of collecting the same by warrant, action, sale or otherwise, as
the town so divided or altered had, or would have had if such town had
not been so divided or altered. Any such town having apportioned to it
more than its proportion of unpaid taxes, according to the aforesaid
taxable property, to be ascertained by the last assessment-roll of such
town, shall pay to the other town or towns interested, such sum or sums
as shall be necessary to make such apportionment correspond with the
said taxable property, as ascertained by the said last assessment-roll
of said town, before the said division or alteration.