Section 15. The following interest, charges and fees, and no other, when accrued, shall severally be added to the amount of the tax and collected as a part thereof:—

1. For interest, as provided by law;

2. For each written demand provided for by law, not more than $30;

3. For preparing advertisement of sale or taking, $10 for each parcel of real estate included in the advertisement and the necessary legal fees for search of title;

4. For advertisement of sale or taking in newspaper, the cost thereof;

5. For posting notices of sale or taking, $5 for each parcel or real estate included in the notice;

6. For affidavit, $10 for each parcel of land included therein;

7. For recording affidavit, the cost thereof;

8. For preparing deed or instrument of taking, $10;

9. For the issuance and delivery of a warrant to an officer, $10;

10. For notice by mail or other means to the delinquent that warrant to collect has been issued, $12;

11. For exhibiting a warrant to collect or delivering a copy thereof to the delinquent or his representative or leaving it at his last and usual place of abode or of business, and without distraint or arrest, $17.

12. For distraining goods of the delinquent, $10 and the necessary cost thereof;

13. For the custody and safekeeping of the distrained goods of the delinquent, the cost thereof, for a period not exceeding seven days, together with the expense of parking, storage, labor and towing or teaming, and other necessary expenses;

14. For selling goods distrained, the cost thereof;

15. For arresting the body, the necessary costs of the arresting officer and the cost of the travel, at the rate of $.30 per mile, from the office of the collector to the place where the arrest is made;

16. For custody of the body arrested, if payment of the delinquent tax is not made forthwith, $10, and in addition thereto travel at the rate of $.30 per mile from the place of arrest to the jail or, if payment is made before commitment to jail, for the distance from the place where the arrest is made to the place where payment is made;

17. For service of demand and notice under section fifty-three, if served in the manner required by law for the service of subpoenas on witnesses in civil cases, the cost thereof, but not more than $40;

18. For the mailing of each written demand or notice by registered mail, the cost thereof.

19. For the recording of the instrument of taking under section 54, the cost thereof.

The collector shall account to the town treasurer for all interest, charges and fees collected by him; but the town shall reimburse or credit him for all expenses incurred by him hereunder, including all lawful charges and fees paid or credited by him for collecting taxes.

The collector may, in his discretion, waive such interest, charges and fees when the total amount thereof is $15 or less.