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Sec. 1045. Delinquent lists.

He shall, after using due diligence to collect said levies, make
out the lists of such as cannot be collected upon forms similar to
those prescribed in sections six hundred and five and six hundred
and six, with the names of the persons chargeable with
such levies placed alphabetically in said lists, and at the foot
of each list subscribed the following oath: "I, A. B. —, of the
city (or town) of —, do swear that the foregoing list is, I
verily believe, correct and just; that I have received no part of
the city (or town) levies mentioned in the said list; and that I
have used due diligence to find property within my city (or
town) liable to distress for the said levies, but have found none."