No extent shall be issued by the state or county treasurer against any collector, after notice given by the selectmen that they have issued an extent against him as aforesaid; but if the tax is not paid within 3 months from the time the same became payable, an extent may be issued against such selectmen.
RSA 85:6
RS 48:6. CS 51:6. GS 59:6. GL 66:6. PS 66:6. PL 71 :6. RL 86:6.