Their duty.

persons, on the first day of said October, with the particulars of all property, real and personal, liable to be assessed and valued; and the assessors shall obtain such other information, by viewing the premises, or otherwise, as may be deemed expedient and necessary, to amend, add to, and fill up said lists. And in case any person, liable to pay taxes, shall, after notice given as aforesaid, neglect or refuse to give or send to the assessors, a written or printed list of all his taxable property, on or before the twentieth day of said October, it shall be the duty of said assessors to fill out a list for such person so neglecting or refusing, at three-fold the rate per cent or amount that the taxable property of such person would otherwise have been rated. And when the lists of any town are so received, or made by the assessors, it shall be their duty to value and equalize the property liable to be assessed, and to make other assessments by law required, and arrange said lists in alphabetical order, make out an abstract thereof, and lodge the same in the town-clerk's office of said town, by the first day of December, in each year; and the town-clerk shall exhibit said lists and valuations, to the inspection of every person liable to pay taxes, when thereto requested. The several towns in the state shall, also, Board of reat the town-meetings aforesaid, elect a board of relief, to lief. consist of not more than five judicious electors, who shall meet on or before the first Monday of January, in each year. having given ten days' notice, at least, of the time and place of such meeting, by posting the same on the public sign-post in such town, or by publishing notice in some public news-paper, printed in the town to which the said board shall belong; and shall hear and determine all appeals to them made from the doings of the assessors, and shall equalize and adjust the valuations and assessment lists of their respective towns, whether appeals are made, or not, from the doings of said assessors; and said board of relief, in equalizing and adjusting the lists aforesaid, may increase or reduce the list of any person; but before they proceed to increase the list of any person, they shall notify him, or leave a written notice at his last usual place of residence, two days at least, before increasing his list, to appear, and shew cause, if any he have, why his list should not be increased. And the town-clerk Duty of townof each town shall, after said lists have been received, examined and corrected, by the board of relief, transmit, by mail, or otherwise, an abstract of said lists to the comptroller, by the first day of March, in each year; which abstract shall be made out agreeably to a form to be furnished by the comptroller, to the several town-clerks. And the comptroller hereby is required to furnish blank forms to the several town-clerks, on or before the first

clerk.

Penalty for neglect. Estate to be valued. Dwellinghouses.

Lands.

Manufactories.

Lands seques

lic use.

of January, in each year, of the returns required of the town-clerks to be made to him as aforesaid. And if any town-clerk shall neglect to transmit an abstract of said lists to the comptroller, by the time aforesaid, he shall forfeit and pay to the treasurer of the state, the sum of fifteen dollars, to be recovered before any court, proper to try the same.

SECT. 2. And all real and personal property shall be valued, and set in the list, as follows, to wit: Dwellinghouses, with the buildings and lots appurtenant thereunto, not exceeding two acres, in any case, shall be valued at the rate which each separate dwelling-house and lot, with the appurtenances thereof, are worth in money, and with due regard to the situation, use and income thereof, whether occupied by the owner, or leased; and shall be set in the list of the owner, at two per cent of such value.

Lands and separate lots (excepting house-lots as aforesaid) shall be valued and assessed by the acre, at such average rate as each entire tract or lot is worth in money, with reference to the advantages of soil, situation and income; and shall be set in the list, at three per cent of such value.

Mills, stores, distilleries and buildings, with their improvements, used for manufactories of all kinds, shall be valued with respect to situation, and present income; and set in the list, at three per cent of such value.

Lands and dwelling-houses, with the appurtenances tered for pub thereof, which have heretofore been granted or sequestered for the use of schools, or other public or pious uses, and which have been leased or let for terms of time not yet expired, at rents merely nominal, shall be valued and assessed at such rate and proportion, as, regarding the duration of the lease, the rent now actually paid and applied to such public uses, bears to the whole actual value, according to the rules applicable in other cases, as prescribed in this act; and shall be set in the list, at three per cent of such value.

Horses and mules.

Stallions.

Neat cattle.

Plate and plated-ware.

Clocks,

watches, and time-pieces.

All horses, asses and mules, one year old, or more, shall be valued, and set in the list at ten per cent of such valEach stallion, two years old, shall be set in the list at twenty-five dollars; and each stallion, three years old, or more, shall be set in the list at fifty dollars.

ue.

Neat cattle one year old, or more, shall be valued, and set in the list, at six per cent of such value.

Silver plate, except spoons, and silver-plated ware, shall be valued, and set in the list, at twenty-five per cent of such value.

Clocks, watches and time-pieces shall be valued, and set in the list, at fifty per cent of such value.

Each coach, chariot, phaton, coachee, curricle, chair, Carriages. chaise, gig or sulkey, shall be valued, and set in the list, at twenty-five per cent of the value thereof, and every other carriage or waggon, drawn by one or more horses, excepting only such as are exclusively used on farms, or for the transportation of the produce thereof to market, or for the transportation of goods, wares and merchandize, shall be valued, and set in the list, at fifteen per cent of the value thereof: provided, that no carriage or waggon shall be set in the list, which does not exceed twenty dollars in value.

stock.

Stock in any turnpike company, that nets six per cent, Turnpike shall be set in the list at six per cent, of the value of such stock.

The owner or owners of stock in any bank, or insur- Bank and inance company, in this state, whether such owners reside surance stock. in this state or elsewhere, and the owner or owners of any stock in any bank or insurance company, in any of the United States, such owner or owners residing in this state, shall be taxed therefor, and such stock shall be valued, and set in the list, at six per cent of such value; provided it is not taxed in the state where such bank or insurance company is situated. And the cashiers of the Cashiers to inseveral banks, and the secretaries and clerks of the sev- form. eral insurance and turnpike companies, established in this state, shall, by the twelfth day of October, annually, having been previously thereto requested, inform by mail, or otherwise, the assessor or assessors of every town in this state, where the stock in such bank or company may by law be liable to be taxed, the amount of such stock liable. to be taxed in such town, with the amount of such stock set to the name of each owner or owners on the books of such bank, or insurance, or turnpike company, on the first day of October, annually and if any cashier, secre- Penalty for retary or clerk, shall neglect or refuse to furnish such in- fusal. formation, he shall forfeit and pay to the treasurer of each town where said stock is liable to be taxed, whose assessor or assessors shall not be so informed, the sum of fifty dollars, to be recovered in an action of debt, in the name of the town-treasurer. The stock belonging to persons not residing in this state, in any bank, insurance or turnpike company, shall be taxed as other similar estate; and the amount of all county, town, and society taxes arising on such non-resident's estate, shall be, by the several collectors, paid to the treasurer of this state.

The stock of the United States' bank, and the stock of United State either of the United States, belonging to residents in this bank-stock, state, shall be assessed at its just value, and set in the and stock of list, at six per cent of such value.

individual

states.

Money at interest.

Fisheries.

Polls;

one tenth part to be abated.

Exemption of polls.

Professions.

Manufactur

ers.

All monies at interest, secured by notes or bonds of responsible persons, resident in this state, or elsewhere, except monies loaned to this state, and all monies on interest, secured by mortgage on real estate ip this state, or elsewhere, more than the owners thereof pay interest for, shall be set in the list at six per cent.

All fisheries, whether appendages of any farm or lot, or block, or wharf made for the purpose of fishing, shall be valued, and set in the list, at three per cent of such value.

The polls of all white male pe rsons from twenty-one to seventy years of age, shall be set in the list at thirty dollars, each: provided, that the assessors and board of relief may abate the polls of infirm, sick and disabled persons, in their respective towns, not exceeding one tenth part of the number of taxable polls: and they shall give reasonable notice of their time of meeting for that purpose.

SECT. 3. The polls of ministers of the gospel, of all denominations, during the time of their ministry, instructors and students in colleges, and incorporated academies, shall be exempted from taxation; and the polls of the officers and privates of the militia companies shall be exempted from taxation, during the time of their being liable by law to do duty in their respective companies Provided, each person liable to do military duty as aforesaid, claiming the benefit of this act, shall produce a certificate from the commanding officer of the company to which he belongs, on or before the twentieth day of October, in each year, that he is equipped according to law, and dressed in uniform, and has performed military duty according to law, during the year preceding, or has been prevented from doing the same, by sickness, bodily infirmity, or other reasonable cause.

SECT. 4. Attornies, physicians, surgeons, traders of all kinds, mechanics, taverners, brokers and distillers, shall be assessed, and set in the list of the town where they reside, at the discretion of the assessors, according to the value and income of their business, occupation or profession, and the principles and rules prescribed in this act Provided, that attornies, physicians and mechanics shall not be taxed until after two years from the time of commencing such profession or occupation.

SECT. 5. All manufacturers, not otherwise assessed by this act, shall be assessed, on the same principles, and set in the list, in the same manner, as traders and mechanics are, by the preceding section of this act; excepting workmen, exclusively, and constantly, employed in the manufactures of woolen and cotton cloths from

the raw materials, and in which woolen and cotton cloths are made and finished from the raw materials, which shall be exempted from the poll-tax and military duty, till the rising of the general assembly which shall be holden on the first Wednesday of May, one thousand eight hundred and twenty-five: and the building, machinery and land, not exceeding five acres, belonging to each establishment, shall be exempted from assessment during the same period.

SECT. 6. The houses, lands, or other taxable property Exemptions of of ministers of the gospel, who statedly minister to any ministers of the gospel. church, society, or association of christians, to the amount of two thousand five hundred dollars, in value, shall be set in separate lists, and exempted from taxation.

SECT. 7. The taxable property of non-residents shall Non-residents. be arranged in separate assessment lists, and valued, by

the assessors, from the best information to be obtained,

with or without the written lists of the owners.

SECT. 8. All personal estate in the hands of trustees Trustees. shall be set in the list of the town where such trustee, or acting trustee, lives; but, if such trustee does not live in this state, then such property shall be set in the list in the town where the person lives, for whose use such property is held in trust. The taxable estate of married women, shall be set in the lists of their husbands; and all real estate shall be set in the list of the owner or possessor, and shall, at all times, be and remain liable for the payment of the taxes levied thereon, with the costs of collection, until the same be paid.

Married wo

men.

SECT. 9. If any person liable by this act to pay taxes, Penalty for shall give or send to any assessor a written list, and there- false lists. in omit taxable property, or under-rate the quantity or kind, with intent to avoid paying a due proportion of taxes, it shall, in such cases, be the duty of the assessors to add such property to the list of the person so offending, at three-fold the rate per cent or amount that such taxable property is rated in this act. When the assessors shall omit to assess and set in the list, the taxable estate of any person, by the first of December, and such estate shali afterwards be discovered, then the board of relief shall value the same, and set it in the list at three-fold the rate per cent or amount that the same kind of property is rated, unless the owner can shew, that it was omitted by mistake, in which case, it shall be set in the list at the same rate as if it had not been omitted; and where a poll shall be omitted, the board of relief shall set it in the list.

SECT. 10. The treasurer and comptroller for the time Board of being shall constitute a board of equalization, and shall equalization.