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meet, annually, on the second Tuesday of March, and shall equalize and adjust the assessment list of the several articles of taxable property, which compose the lists of the towns, by either adding to, or deducting from, the list of any town, or any part thereof, such sum per cent, as in their opinion will equalize the same, when compared with the valuations of other towns. And said lists, after they have been equalized and adjusted, by said treasurer and comptroller, shall constitute the general list of the state. And in case the board of equalization shall add to, or deduct from, the list of any town, it shall be the duty of the comptroller to notify the town-clerk of such town thereof, on or before the tenth day of April in each year. And when notice of alterations in the list of any town shall be received, by the town-clerk thereof, it shall be the duty of said town-clerk, within twenty days after he shall have received such notice, to add to, or deduct from, each separate list of said town, such rate per cent on each article of any such list, as shall have been increased, or diminished, by the board of equalization. And said town-clerk shall be entitled to receive as a compensation for his services the sum of three dollars. sect. 11. Each assessor, and each member of the board of relief, before he enters on the duties of his office, shall take the oath prescribed by law. sect. 12. The assessors shall be entitled to receive, as a compensation for their services, a sum not exceeding fifty cents on a thousand dollars of the amount of the assessment list of the town, to be paid by the town. sect. 13. If any town shall refuse or neglect to appoint an assessor or assessors, according to the provisions of this act, and cause them to be duly sworn, such town, so neglecting or refusing, shall forfeit and pay the sum of fifteen hundred dollars, for the use of the treasury of the state. And if any person chosen to the office of assessor, and having accepted the same, shall afterwards refuse to be sworn, or perform the duties of said office, he shall forfeit and pay to the town-treasury in which he lives, the sum of thirty dollars. sect. 14. The assessment list in each town, as the same shall annually be made and corrected, by the assessors and board of relief, according to the provisions of this act, shall be the rule for the several counties, towns, societies, school and highway districts to apportion the several taxes to individuals, living within such districts, liable to pay taxes in such corporation. (1)

Duty of the town-clerk relative to alterations.

His compensation.

Assessors, &c. to be sworn.

Compensation of assessors.

* Penalty on towns not appointing assessors;

and on assessors refusing to serve.

Assessment list to be the rule of taxation.

(1) The first mode of assessing taxes or four persons to make out a list of all appears from the revision of 1672, to have polls from sixteen years and upwards, been, to direct the towns to appoint three and an estimation of all estate, real and

CHAP. II.
An Act providing for the Collection of Taxes.

SECT. 1 B E it enacted by the Senate and House of Rep-
- - - resentatives, in General Assembly convened,
That when the general assembly shall grant a tax, to be
levied upon the inhabitants of the state, it shall be laid on
the general list completed according to law; and it shall
be the duty of the treasurer of the state, without further
notice, to issue and send his warrants, at least three months
before the time of payment, directed to the collectors of
such tax in each town in the state, commanding them to
levy, collect and pay the same into the treasury of the
state, by the time appointed for that purpose, by the gen-
eral assembly ; and if no time is limited for the payment
of such tax in the grant, it shall be payable before the
last day of August, in each year. -
sect. 2. And it shall be the duty of the collectors in
each town to collect and pay such tax to the treasurer of
the state, by the time limited : but they shall not levy or
destrain therefor till two months before the day on which

it is payable into the treasury of the state.
sect. 3. If any collector shall neglect to collect and
pay such tax to the treasurer, by the time appointed, the

treasurer is authorized and required, within four months after such time, to issue an execution, returnable in sixty

days, against the estate and the person of such collector, h

directed to the sheriff of the county in which the collec-
tor lives, who is hereby impowered to serve it in any town
or county in the state ; and it shall be the duty of the
sheriff to serve and make return of such execution to the
treasurer, according to the directions therein given.
sect. 4. In case of a return of non est inventus, or a
commitment of such collector, it shall be the duty of
the treasurer, forthwith, to issue an execution, return-
able in sixty days, against the goods or estate of the
select-men of the town where the collector lives, for
the sum remaining due on said tax, and the officer's
fees and charges before that time accruing, directed to
the sheriff as aforesaid, who shall serve and return
the same, according to the directions therein given.

Treasurer to issue a warrant to collectors in each town, to collect taxes.

Duty of col. lectors.

If collector neglects, treasurer to issue execution against im.

On return of mon est, or commitment, to issue execution against estate of select-men.

personal. Polls were to be set in the list at eighteen pounds, each; lands to be valued; houses, cattle and swine, at specified rates; and mechanics to be assessed. In 1702, lands were directed to be set in the list at a specified rate. This mode continued, with various modifications, till the

present system, by valuation, was adopt

ed. Owing to the extreme scarcity of

money, in the early times of the govern

ment, taxes were directed to be paid in * peas, rye, Indian corn, pork and eef.

On return of non est, to issue execution against the estate of the inhabitants of the town.

Sheriff guilty of neglect, liable to pay damages.

Treasurer
may issue exe-
cution against
collector, at
request of se-
lect-men.

Select-men may bring suit against negligent collector.

His whole estate holden to respond the judgment.

If collector delivers up his rate-bill, select-men may appoint another.

sect. 5. In case of a return of non est inventus, in whole or in part, of the execution against the selectmen, the treasurer shall forthwith issue an execution, returnable in sixty days, for the sum remaining due on said tax, with all the additional costs and charges, against the goods and estate of the inhabitants of such town, directed, and to be served, as aforesaid. sect. 6. And if such sheriff is guilty of any neglect or default in serving the executions aforesaid, he shall be liable to pay all the damages; and it shall be the duty of the treasurer to direct suits to be brought aainst him, in the name of the state, by the attorney or the state, in the county where the treasurer resides, to recover such damages; and such attorney is hereby authorized to commence and prosecute such suits to final judgment. sect. 7. The treasurer shall, at the request of the select-men of any town, issue an execution, directed to the sheriff of the county, and his deputy, in the name of the select-men of such town, against any collector of state taxes, for such town, at any time after the tax committed to him becomes due, for the balance then due on such tax ; and such select-men may proceed with such execution, against such collector, according to law, for the indemnity of such town, and shall pay the money due on such execution, to the treasurer, within the term of four months after such tax shall become payable; and on failure thereof, the treasurer shall issue execution against the goods and estate of the inhabitants of such town, for the sum then due. sect. 8. When any collector of the state tax shall neglect to pay and settle the same with the treasurer, by the time appointed, it shall be lawful for the select-men of such town to bring an action, in the name of the town, against such negligent collector, to recover such sum as remains unpaid, and attach the estate or the person of such collector, to secure the same, and to prosecute such action to final judgment : and the whole estate of such collector, so attached, or possessed by him, at the time of bringing such action, shall be holden liable to answer the judgment that may be recovered against him, notwithstanding any subsequent disposition of such collector, or any demand by a creditor. sect. 9. And if any such collector shall deliver up his rate-bill into the hands of the select-men, they are hereby empowered to depute some proper person to collect what remains uncollected thereon ; and the same shall be accounted for, in favor of such collector; which collector, so deputed, shall have the same power, and be under

the same regulations, as the collector who delivered up his rate-bill, as aforesaid, was invested with. sect. 10. When a town shall have brought their action against any collector, pursuant to the direction of this act, the treasurer may issue an execution against the estate of the select-men of such town, (or of the inhabitants of such town.) for the non-payment of such tax or taxes, in the same manner as if a return of non est inventus had been made against such collector. sect. 11. On all the warrants issued by the treasurer, for the collection of taxes, there shall be allowed to the several towns, an abatement of one eighth part of the amount of the taxes arising on the list of said towns respectively; which eighth part the civil authority and select-men of the respective towns, shall have power to apply for the relief of the indigent or unfortunate, in the abatement of their particular rates, in whole, or in part, in such way and manner as they shall judge most proper, reasonable and just : and on a certificate of such abatement, under the hands of the civil authority and selectmen. the treasurer shall allow the same to the credit of the collector of such tax : and for the residue of the taxes laid on the several towns, they shall be holden to pay the full amount, without any further deduction or abatement. sect. 12. The civil authority and the select-men, shall have power to abate the taxes of such poor and indigent persons, in their respective towns, as are unable to pay the same : and such towns shall be liable to pay the same to the state ; and the collectors of such taxes shall have right to recover the same, for the use of the state. When any person is committed to gaoi, by the collector of a state, for the non-payment of a tax, who is poor and unable to pay it, he shall be entitled to the benefit of the act. providing for the relief of poor debtors, on his giving the requisite notice to one or more of the select-men of the town to which he belongs ; and the town shall be responsible to such collector for the amount of the tax, and the costs occasioned by the commitment, in case such person is admitted to take the poor debtor's oath ; and if such town neglect or refuse to pay it, such collector shall have a right of action, to recover the same ; provided such commitment be made within eight months after the time such rates become due and payable. sect. 13. Whenever the estate of a select-man, or inhabitant of a town, shall be taken on an execution, issued against the select-men, or the inhabitants of any town, according to the provisions of this act, he may ap

When town sues a collector, treasurer may issue an execution against estate of select-men.

Abatement allowed to towns,

to be applied by civil authority and select-men.

Civil authority and selectmen to abate taxes of poor persons. Towns liable.

Liability of town for tax and costs, where a person takes the poor debtor's oath.

When estate of select-men or inhabitants is taken, how to proceed.

Taxes of towns, and other communities, how collected.

Collectors neglecting, execution may be granted against them.

In what cases, and by whom, a new collector shall be appointed, to collect uncollected ratebills.

ply to a justice of the peace of an adjoining town, who
shall appoint three judicious, indifferent freeholders of
such town, to appraise the estate so taken on execution,
at its true and just value, in money; and if the same shall
be sold, in payment of such execution, then such apprais-
ed value shall be paid by the town from whom such tax-
es were due, with such further damages as shall be just
and reasonable; and on their refusal, the ownershall have
a right of action to recover the same.
sect. 14. Whenever any town, or other community,
authorized by law to raise money by taxation, shall, in a
lawful meeting, grant a tax, to be levied on, and collect-
ed of, themselves, for a lawful purpose, they shall appoint
some proper person or persons, to be collector or col-
lectors; and the select-men of towns, and the committee
of other communities, shall make out rate-bills for the
same, under their hands, containing the proportion of
each individual to pay, according to the list made and
completed, according to law ; and shall apply to some
justice of the peace, who is authorized and required to
grant a warrant for collecting such tax, directed to the
collector appointed to collect such tax, commanding and
empowering him to collect the same, according to the
rant.
g sect. 15. And all collectors of such taxes shall collect
and pay the same, by the time limited by those who
grant such taxes; and on failure, the select-men of each
town, and the committee of each community, shall have
power to demand any arrearages, due from their respec-
tive collectors, and, on failure of payment, may apply to
a justice of the peace, for an execution against such neg-
ligent collectors. And it shall be lawful for such justice
o the peace to grant an execution against the goods,
chattels, lands, and body of such negligent collector, in
the same form, and to be proceeded with in the same
manner, as is by law provided for the levying of execu-
tions.
sect. 16. If any collector of any state, town, or soci-
ety tax or taxes, shall neglect or refuse to receive the
rate-bill or rate-bills, which he is appointed to collect,
for the purpose of collecting the same, or shall die before
he has completed the collection of such rate-bill, or rate-
bills, or having received the same, shall neglect to col.
lect or pay the rates or taxes to him committed, by the
time appointed for that purpose, and shall deliver up his
rate-bill or bills to the select-men of the town wherein he
is appointed, in the case of a state, or town tax, or to the
society’s committee, of the society where he is appoint-
ed, in the case of a society tax; it shall be lawful for the

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