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State treasu. That whenfoever the General Assembly doth grant any Rate or Tax to be rer to send
levied out his war
the Inhabitants of this State, the Treasurer of this State for the
upon rants, &c.
Time being, is hereby in powered, required and directed (without any further
Notice to him given) to fend forth his Writs or Warrants in due Form, at Directed to
least three Months before the Time limited for the Payment thereof, into the the coníta public Treasury, directed to the leveral Constables, Collectors of such Taxes bles, &c. within this State, them commanding without fail, to collect and pay the same
into the public Treasury, by the Time fixed for that Purpose ; and in Cafe ro particular Time is specially fixed in the Grant of any Tax, as aforesaid, for the Payment thereof into the public Treasury, the same mall be collected and paid in before the laft Day of August, which shall be in each Year respectively.
Provided nevertheless, that the said Collectors shall not proceed to levy or Provilo.
diftrain for said Rates, or any Part thereof, till within two Months before the
Day in which the same is made payable into said Treasury, Collectors
is further enacted by the Authority aforesaid, That if any such neglecting
lector shall neglect so to collect and pay fuch Rate or Tax, and his Account thereof &c.
with the Trealurer to settle and adjust, by the respective Days or Times to that
End limited, the said Treasurer shall, and he is hereby directed and required, Treasurer to within thirty Days next after such limited Time, to issue forth a Diffrels, difend ont a distress a
rected to the Sheriff of the County wherein suchi Collector dwells, him in the gainst him. Name of this state commanding, of the Goods or Efate of such negligent Col:
lector the full Amount of such Rate or Tax, or such part thereof as Thall then Directed to
remain unpaid, to levy and pay to said State Treasury ; which Writ shall be the sheriff, &c made retornable to said Treasurer within fixty Days from the Dace thereof :
And it shall be the Duty of such Sheriff so to return the same accordingly; duly certifying and setting forth his Doings, touching such Collections thereon, or a Non eft inventus, as the Case may require. And every Sheriff to whom sachi Diftress or Warrant shall be directed, is hereby impowered and commanded to serve the same, in and through all the Counties and Towns in this State, agree.
able to the Directions therein given. On returu of
And it is further enacted by the A ur bority aforesaid, That in case of a Return non eft a-r
of non eft inventus, as aforesaid, and the Money thereby to have been levied, or gainst the any Part thereof shall still remain unpaid into the Treasury, in such Case the collector, Treafurer shall forthwith issue a Distress directed to the Sheriff as atoresaid, bin requiring, such remaining Sum or Sums,
with all Officers Fees and Charges before distress to if- fuch Time arisen, and to arise of the Goods or Estate of the Select-men (or of fue against
any or either of them) of the Town to which such negligent Collector doth bethe selectmen.
long, to levy and pay into said Treasury ; which faid Writ shall be made returnable, within fixty Days.
And it is further enacted by the Authority aforesaid, That if said Treasurer fall neglect to send forth his Writ or Warrant to, or his Distress against the Collector neglecting to collect and pay as aforesaid ; or on return of Non eft is.
ventus, and the said Rate or Tax remaining still unpaid, shall neglect forthwith Penalty of to send forth a Distress against the Select-men of such Town, where faid negli. 201. on trea
gent Collector doth belong, as is above required; in every such case the laid surer for neg. Treasurer shall forfeit and pay to, and for the Use of this State, the Sum of &.
Twenty Pounds lawful Money ; and so Twenty Pounds more per Month, for every Month he shall fo neglect and fail to issue his Warrants or Diftresses as aforesaid.
And it is further enacted by the Authority aforesaid, That in case the said
Sheriff shall be guilty of any failure, breach or neglect of Duty, in the ExecutiPenalty on
on of his Office, in any of the Matters aforesaid, he shall be subject to and fuffer Theriff for neglecting
the same Pains and Penalties, and be proceeded against in the lame Manner as his duty, &c. is provided in one certain Statute Law of this State, entitled, ' AB Ad for ap
pointing of Sheriffs, and for impowering and regulating ibem in the Execution of bair Office.'
And be it further enacted by the Authority aforesaid, That it shall be the Duty Duty of ftate's of the State's Attorney in the County where the said Treasurer dwells, and he a torney to is hereby required, to enquire after any and every such Neglect, either of the fue or áll faid Treasurer or any of the Sheriffs, touching the Matters aforesaid, and he is forfeitures, here by authorized, impowered and directed, in the Name of this Staie, to fue for and recover any Fórfeitures and Damages that shall accrue by Virtue of this Aa, in any of the Superior or County Courts in foch Coundy. And in case any Forfeitures hall be recovered by Virtue of this A&, the said Attorney shall have to himself, as a Reward for his Faithfulness, after the Race of Two and an Half per Cent. upon all such Forfeitures recovered as aforesaid, and the Real Two and half and Refidue thereof he is hereby ordered to pay unto the said Treasurer, taking per centaihis Receipt for the same, and lodging faid Receipt with the Secretary of this lowed him State ; and the Money so recovered and paid in as aforesaid, shall become part
for his trouble of the public Stock, in the Hands of the Treasurer, for which he hall be accountable.
And be it further engited by the Authority aforesaid, That when and so often when collecas it shall happen, that any Constable, Collector as aforesaid, shall prove infol- tor proves in vent, or shall not be able to pay the State Tax, or any part or Parcel thereof in solvent, & his Hands, in such case the Treasurer is impowered and ordered to issue his fue againit Warrant, directed to the Sheriff of the County where such insolvent or defici- the re ecto ent Constable or Collector dwells, requiring him to levy and collect of the men, &c. Select-men, or any one of them, of that Town in which such insolvent Constable is chosen as aforesaid, such Rate or Part or Parcel thereof as shall then be in the Hands of such insolvent Constable ; which Sheriff receiving such Writ, thall be, and he is hereby im powered and required to serve the same throughout this State as aforesaid ; and also shall pay what he fhall fo levy of such Selectmen or Select-man, to the Treasurer as aforesaid.
And the Select-men aforesaid shall, and they are hereby impowered to levý a Select-men to Taxor Rate upon the Inhabitants of the faid Town or Towns, according to the tax the town, lift of Polls and rateable Elate therein, that shall be sufficient for the payment
hurse them of such Rates or Part chereof, as is recovered by said State Treasurer of such
selves, &c. Select-mén as aforesaid, with the Charges arising thereon. And the said Selectmen fhall be accountable for faid Tax levied as aforesaid, to their Successors in said Office, or to such Person or Persons as shall be appointed by said Town of Towns for chat Purpose.
And in order that any Town or Select-men, in Case of the failing CircumKances of their respective Collectors, may be enabled to avail themselves of any Part of the Rate-Bills in the Hands of such Collectors, or of their Estates, and thereby prevent the Loss they may be exposed to :
Be it further enalted by the Authority aforesaid, That when and so often as any Collector of the State Tax shall neglect to make up and settle his Accounts with the Treasurer, by the Time appointed by Law for fettling the same, it How the kall be lawful for the Select-men of such Town for the Time being, to bring towns may their Action against such negligent Collector for the recovery of such Sum or
selves in care Sums as shall remain unpaid, and to attach and secure the Person and Estate of
of failing of such Collector, for the same ; and the whole of the Estate which such Collector the collector, shall be seized or poffesfed of at the time of the Select-men bringing their &c. A&tion as aforesaid, shall be fubje&t to the Payment of said Rate or Tax, any Disposition of said Collector or any Demand of any Creditor notwith fanding.
Provided allo, That if any such Collector shall deliver up his Rate Bill into the Hands of the Select-men, they are hereby impowered to depute fome meet Person to collect what remains uncollected thereon, and the same shall be
Proviso. counted for in favour of faid Collector.
&c. to FIM)
And it is further enaded by tbe Authority aforesaid, That when and so often ing fued by the town,
as any Town shall have brought their Action against any Collector pursuant to warrant may
this A&t, the Trealarer of this Srate may grant out his Warrant againft the ilue our a Select-men of that Town for the non-pay meat of faid Tax or Taxes, ja che gaink felett. fame Manner as if a return of a Non eft inventus had been made against said men. Collector.
Be it furiber ena&ed by tbe Aur bority aforesaid, That every Collector of the Collector to State Tax, who neglects to pay into the State Treatury such Tax by him to be pay interest collected within Sxty Days next after the same is made payable and dae, fuck are payable, negligent Collector hall pay lawful lateret on what shall be unpaid
of fuck &c.
Rate or Tax, from and after the Expiration of faid Days until he discharge the fame ; and said Collector shall likewise be, and he is hereby enabled to levy and colleet said Interest of the respective Persons from whom the same is due, and who have neglected to pay faid Rate. And the Treasurer of this Scace is hereby authorized and directed to issue out Execution to levy and collect whatever Iotereft fhall become due for neglect of Payment as above provided, in like Man. der as he is for the Principal Sum due on Rates or Taxes.
And in Cafe any Collector shall prove Insolvent, the Town appointing fuck
Collector shall pay' Intereft on all fuch Taxes in like Manner as above provided inerente ao ay in regard to the Collector, and the fame thall be levied and collected of the How levied, Select-men of said Town, in the fame Manner as Taxes by Law are to be col
lected of insolvent Collectors; and said Select-men shall have the fame Autho, rity to levy and collect such Interest, as they have to collect the Tax, in Cafe of insolvent Collectors.
Be it further enaked by tbe Authority aforefaid, That when any Sheriff hag Sheriffs to
received Money for Rates, on Warrant from the Treasures of this State, againd pay interest any Collector, or Select-men of any Town on the Insolvency of the Collector after 30 days, of fuch Town, and shall neglect to pay the same within thirty Days next after
the receiving such Money, Yuch Sheriff Call pay Interest on such Money until he pay the same to said Treasurer.
Be it further enacted by the Authority aforesaid, That the several Towns in Towns
this State, hall be chargeable and responsible for the full amount of the State chargeable Tax or Rate that may at any Time be granted by the General Assembly, is with the proportion to the Sum Total of the respective Lifts of said Towns as the fame
hall be annually made and returned according to Law. And the Treasurer of except, &c.
this State shall make no Deduction from said Amount, except the Abatement that may be exprefly mentioned in the Grant itself of said Tax, nor shall be accept or allow any Bills of Abatement for any Part of such Rates, fave only fuch at are exprefly mentioned to be allowed, and are certified conformable to the Directions given in the Law of this state, entitled, “ An Ad for the direction
of Lifters in their Office and Duty." Poor abated. And be it further enacted by the Authority aforesaid, That the Select-men of
the several Towas in this State, respectively, or the major part of them, wich the Advice of an Afghant or Justice of the Peace, shall have Power, and they
are hereby impowered to abate the Rates of such in their respective Towns as Persons committed to goal
are poor and unable to pay the same. And when any Person fhall by any Col. may take lector of the State Tax, be committed to Goal for the Non-Payment of such poor prison. Rate, and being so committed, shall have lawfully adminiftred to him the Oach ers oath, no. by Law provided for the Relief of poor Prisoners ; (which Oath he shall not tifying, &c. be permitted to take, until one or more of the Select-men of the Town where
fuch Pritoner belongs, have had due and reasonable Norice to be present and in which case thew Reasons (if any be) why laid Oath should not be adminiftred to him :) the town an. The Town to which such poor Persons, whose Rates are fo abated, or who have their waxes,
taken the poor Prisoner's Oath as aforesaid, do belong, shall be chargeable with the Sums ac which such Persons were charged in fald Rates; and also with all
the Coft and Charges occasioned by such Commitment; and the Select-inen fhail order the same to be paid to fuch Collector out of the Treasury of such Town: And for Want of a Sufficiency in said Town Treasury to pay the same, the faid Select-men are hereby impowered to make and levy a Tax on the Inhabitants of such Town, fufficient to raise such Sums as shall be needful for that Purpose, together with the Charges of collecting the same. And in Case the said Rates are not paid to faid Collector within thirty Days next after the Time limited for Payment of fuch Rate to the State Treasurer, fuch Colleotor shall certify the fame to faid Treasurer, who shall thereupon issue an Execution in dee Form of Law, to levy the same out of the Money, Goods or Eftate of such Select-men.
Be it furtber ena&ed by the Authority aforesaid, That whensoever any Town, Towns, &o. Society, or other Community, which by Law are, or Mall be enabled and au- may lay taxthorized to grant and levy any Rate or Tax for the answering or defraying es, &c. their necessary Charges and Expence, fhall in any of their lawful Meetings, agree upon and grant a Rate or Tax to be levied on and collected of themselves, for any of the Parpotes for which by Law they are or hall be impowered to grant such Rate or Tax, they shall choose soms meet Person or Persons to be Col.
And appoint lectors of such Rate or Tax, and take proper Care that such Rate be according- collectors, ly made for the juft Affefsment of the several Persons taxed, and deliver the fame &c. to foch Collectors.
And upon Application made to some Aftftant or Justice of the Peace, such Affiftant or Justice is hereby authorized and directed to grant a Warrant for the Warrant to collecting such Rate or Tax : Which Warrant Mall be directed to the Collec- be granted, tor or Collectors appointed to collect ebe same ; requiring and impowering him and by whom or them to gather and collect such Rate or Tax according to the Grant chereof, made as aforesaid.
And that all Collectors aushorized and impowered to gather and collect any, Collectors Rates or Taxes whatsoever, duly laid and aflessed on any of the Inhabitants of power, &c. this State or others, shall have full Power and Authority to collect such Rates or Taxes according to such lawful Warrant as shall be given them; and thall have the fame Power and Authority to command the Axistance of any person or Persons in the Execution of their Office (when Need shall require) as is by Law given to Sheriffs and Conftables in the Execution of their offices : And all Persons are hereby required to yield due Obedience thereunto, and immediately to afford their affittance, on the fame Penalties as are provided by Law for in- Proviko. forcing Obedience to the Command of Sheriffs and Constables. Provided, Such Collectors Ahew and read their Warrant or Authority to the Persons whole Afstance is commanded.
And that all Constables chosen to collect the public Tax, and other. Collectors of Rates, and every of them, Ahall have the fame Power and Authority in Collectors any of the Plantations of Towns in this Government, as said Officers have in authority extheir own Precines, co gather and collect the respective Rates of any Person or the ftate, &c. Persons whose Polls or face are in their Lifts; and shall be allowed Post Wa. ges for their Travel ; and also shall and may collect and gather such Rates and Taxes, or what shall be due thereof, at any Time after their respective Years fhall be up, as well as before.
And if it fall so happen that any such Constable or other Collector of Rates, after his Year be up, and before he hath collected the whole of the Rates he is Colle&tor appointed to collea, shall be removed by Death, then the Executors or Admi. dying after niftrators of such deceased Constable or Collector Thall have the same Power and his year is up, Authority to collect any and every part of the Rate not paid to the said Consta- cutors im. ble
or Collector in his Life Time, as the said Constable or Collector had when powered, &c. alive, and shall be Collector in the Room of the Deceased for the gathering the remainder of luch Rate : And all Executors and Adminiitrators of Collectors
& how to be chosen.
shall be responsible for the Rates, as the Collectors by Law are. In case he But in Cale any fuch Constable or other Collector of Rates, die before bis
Year be up, and the Rate not fully collected, that then every Town and Sociehis year is up; ty wherein Tuch Case shall happen, are hereby directed to proceed forthwith to
the Choice of a new Constable or Collectors for the collecting and gathering the remaining Part of such Rate.
That the Constables appointed to collect the State Tax, and also the CollecCollectors to tors of Town, Society, Ministers or other Rares, Mall appoint Time and Place appoint time aliu place to
for the paying and receiving such Rates as are due ; and each Inbabitant fall receive rates, have realonable Warning to pav his Proportion; which Warning every Man is
to ob erve, and attend for the Payinent of such Rates or Dues; and upon Neglett
thereof the said Collectors thall be and are hereby impowered to make Diftress If unpaid to
upon fuch Person or Persons for their Rates not paid, with Two-pence on the levy, &C
Shilling for their Trouble, and charge of Ferriage (if any be) and their lawful
be made and granted out for any of the Rates or Afessments aforesaid, the OffiOp goods and er thall diftrain Goods or Chattels, if they may be had ; and if no Goods nor chattels if found, if not,
Chartels can be found or shall be tendered, the Offices may attach the real El
tate ofíuch Person, to be found within his Precincts; and for want of Etate, On lands.
being found or tendered as aforesaid, he shali atiach the Body, and him conmit to Gaol for the payment thereof, with the Cots and Charges arifing there, on; there to remain until delivered by due order of Law.
And be it further enacted by the Authority aforesaid, That when real Efate I gw taken fall be taken as aforeluid, the Officer taking the same shall proceed to sell and
dipolo thereof at public Auction, fufficient for the payment of fueh Rates of Taxes, charged againit the Owner thereof, and to satisfy the legal Colts' and
Fees thereon. Proville. Provided nevert belejs, That the Time and Place of Sale for payment of toch
Taxes, thall be advertised by the Collector, three weeks in fome public News, Paper in this State, at least fix Weeks before fuch Sale: And when ever any real Efute thall be thus fold by Virtue of this Act, the Collector of such Tax of Tax halt make and give to the Purchalar a Deed of Warrantee thereof: And if the faid Proprietor or Proprietors thail not within twelve Months next after fuch Deed is lodged in the Town Clerk's Officer pay and facisfy or tender to auch Purchaser the purchate Money, together with al. Corts and Charges, and double Interest thereon arising, the same shall be recorded, and thereupon the Title become confirmed to and in tuch Purchases, his Heirs and Afligns forever.
And it is further enacted by the Authority aforesaid, Thar all the real Eftate Arealestates that any one is seized and poffeffed of, in his own Right in Fee, within this ju jected to thic payment
State, Thall be liable to, and stand chargeable with all the public Taxes due from the Owner thereof, and shall remain as a Lien thereon, until the same are fully paid ; notwithstanding any subsequent Sale or Transfer thereof, or any
Attachment thereon. All rates o be collected And all Collectors of Rates shall collect and pay the Rates by them to be col. and paid by lected according to such Time and Orders as shall be agreed upon, and deterthe time let. mined by those who grant the Rate.
And in Case any Collector or Collectors shall not perform the Trust Colle&ors ne greeting
committed unto him or them, according to Law, he or they hall be actheir duty.
countable for such Rate, or such Arrears thereof, lo by him or them ne. Selcé. -nun
glected to be gathered, and paid as aforesaid. And the Select-men of each &c. Diniy bave
Town, and the Committee of each Society or other Community, are hereganit them, by im powered to demand such Arrearages of their respective Collectors; and
on Failure of Payment, may make Application to any Allstant of Jura