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State treafurer to fend

out his warrants, &c.

Directed to the conilables, &c.

Provifo.

Collectors neglecting, &c.

fend ont a distress against him.

Rates.

That whenfoever the General Affembly doth grant any Rate or Tax to be levied upon the Inhabitants of this State, the Treasurer of this State for the Time being, is hereby impowered, required and directed (without any further Notice to him given) to fend forth his Writs or Warrants in due Form, at leaft three Months before the Time limited for the Payment thereof, into the public Treasury, directed to the feveral Conftables, Collectors of fuch Taxes within this State, them commanding without fail, to collect and pay the fame into the public Treafury, by the Time fixed for that Purpofe; and in Cafe no particular Time is specially fixed in the Grant of any Tax, as aforefaid, for the Payment thereof into the public Treafury, the fame fhall be collected and paid in before the laft Day of August, which fhall be in each Year refpectively.

Provided nevertheless, That the faid Collectors fhall not proceed to levy or diftrain for faid Rates, or any Part thereof, till within two Months before the Day in which the fame is made payable into faid Treasury,

And it is further enacted by the Authority aforesaid, That if any fuch Collector fhall neglect fo to collect and pay fuch Rate or Tax, and his Account thereof with the Treasurer to fettle and adjuft, by the respective Days or Times to that End limited, the faid Treasurer fhall, and he is hereby directed and required, Treasurer to within thirty Days next after fuch limited Time, to iffue forth a Diftress, directed to the Sheriff of the County wherein fuch Collector dwells, him in the Name of this State commanding, of the Goods or Eftate of fuch negligent Collector the full Amount of fuch Rate or Tax, or fuch part thereof as fhall then Directed to remain unpaid, to levy and pay to faid State Treasury; which Writ shall be the sheriff, &c made returnable to said Treasurer within fixty Days from the Date thereof: And it fhall be the Duty of fuch Sheriff fo to return the fame accordingly; duly certifying and fetting forth his Doings, touching fuch Collections thereon, or a Non eft inventus, as the Cafe may require. And every Sheriff to whom such Diftrefs or Warrant fhall be directed, is hereby impowered and commanded to serve the fame, in and through all the Counties and Towns in this State, agreeable to the Directions therein given.

His Duty.

On returu of non eft against the collector,

diftrefs to iffue against the selectmen.

Penalty of

201. on treafurer for neg

le&t, &e.

And it is further enacted by the Authority aforesaid, That in cafe of a Return of non eft inventus, as aforesaid, and the Money thereby to have been levied, or any Part thereof shall still remain unpaid into the Treafury, in fuch Cafe the Treasurer fhall forthwith iffue a Distress directed to the Sheriff as aforesaid, him requiring, fuch remaining Sum or Sums, with all Officers Fees and Charges before fuch Time arifen, and to arife of the Goods or Eftate of the Select-men (or of any or either of them) of the Town to which fuch negligent Collector doth belong, to levy and pay into faid Treasury; which faid Writ fhail be made returnable, within fixty Days.

And it is further enacted by the Authority aforefaid, That if faid Treasurer fhall neglect to fend forth his Writ or Warrant to, or his Diftrefs against the Collector neglecting to collect and pay as aforefaid; or on return of Non eft inventus, and the faid Rate or Tax remaining ftill unpaid, fhall neglect forthwith to fend forth a Diftrefs against the Select-men of fuch Town, where faid negligent Collector doth belong, as is above required; in every fuch Cafe the faid Treasurer fhall forfeit and pay to, and for the Ufe of this State, the Sum of Twenty Pound's lawful Money; and fo Twenty Pounds more per Month, for every Month he shall so neglect and fail to iffue his Warrants or Diftreffes as aforefaid.

And it is further enacted by the Authority aforefaid, That in cafe the faid Sheriff fhall be guilty of any failure, breach or neglect of Duty, in the Execution of his Office, in any of the Matters aforefaid, he shall be subject to and suffer the fame Pains and Penalties, and be proceeded against in the same Manner as bis duty, &c. is provided in one certain Statute Law of this State, entitled, ・ An Act for ap

Penalty on Theriff for neglecting

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pointing of Sheriffs, and for impowering and regulating them in the Execution of their Office.'

&c.

And be it further enacted by the Authority aforesaid, That it fhall be the Duty Duty of ftate's of the State's Attorney in the County where the faid Treafurer dwells, and he a torney to is hereby required, to enquire after any and every fuch Neglect, either of the fue or ali faid Treasurer or any of the Sheriffs touching the Matters aforefaid, and he is forfeitures, hereby authorized, impowered and directed, in the Name of this State, to fue for and recover any Forfeitures and Damages that fhall accrue by Virtue of this Act, in any of the Superior or County Courts in fuch County. And in cafe any Forfeitures fhall be recovered by Virtue of this Act, the said Attorney fhall have to himself, as a Reward for his Faithfulness, after the Rate of Two and an Half per Cent. upon all fuch Forfeitures recovered as aforefaid, and the Rell Two and half and Refidue thereof he is hereby ordered to pay unto the faid Treasurer, taking per cent. aihis Receipt for the fame, and lodging faid Receipt with the Secretary of this lowed him State; and the Money fo recovered and paid in as aforefaid, fhall become part of the públic Stock, in the Hands of the Treasurer, for which he shall be accountable.

for his trouble

warrant to if

And be it further enacted by the Authority aforefaid, That when and fo often When collecas it fhall happen, that any Conftable, Collector as aforefaid, 'fhall prove infol- tor proves in vent, or fhall not be able to pay the State Tax, or any Part or Parcel thereof in folvent, &c. his Hands, in fuch Cafe the Treasurer is impowered and ordered to iffue his fue againit Warrant, directed to the Sheriff of the County where fuch infolvent or defici- the fe ettent 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 fuch infolvent Conftable is chofen as aforefaid, fuch Rate or Part or Parcel thereof as fhall then be in the Hands of fuch infolvent Conftable; which Sheriff receiving fuch Writ, thall be, and he is hereby impowered and required to ferve the fame throughout this State as aforefaid; and alfo fhall pay what he fhall fo levy of fuch Selectmen or Select-man, to the Treafurer as aforefaid.

&c. to FMM) –

And the Select-men aforefaid fhall, and they are hereby impowered to levý a Select-men to Tax or Rate upon the Inhabitants of the faid Town or Towns, according to the tax the town, lift of Polls and rateable Edate therein, that fhall be fufficient for the payment hurfe the of such Rates or Part thereof, as is recovered by faid State Treafurer of fuch felves, &c. Select-men as aforesaid, with the Charges arifing thereon. And the said Selectmen fhall be accountable for faid Tax levied as aforefaid, to their Succeffors in faid Office, or to fuch Perfon or Perfons as fhall be appointed by faid Town or Towns for that Purpose.

And in order that any Town or Select-men, in Cafe of the failing Circumftances of their refpective Collectors, may be enabled to avail themfelves of any Part of the Rate-Bills in the Hands of fuch Collectors, or of their Eftates, and thereby prevent the Lofs they may be expofed to:

felves in cafe

Be it further enacted by the Authority aforesaid, That when and so often as any Collector of the State Tax fhall neglect to make up and fettle his Accounts with the Treafurer, by the Time appointed by Law for fettling the fame, it How the fhall be lawful for the Select-men of fuch Town for the Time being, to bring towns may their Action against such negligent Collector for the recovery of fuch Sum or iecure themSums as fhall remain unpaid, and to attach and fecure the Perfon and Estate of of failing of fuch Collector, for the fame; and the whole of the Eftate which fuch Collector the collector, fhall be feized or poffeffed of at the Time of the Select-men bringing their &c. Action as aforefaid, shall be fubje&t to the Payment of faid Rate or Tax, any Difpofition of faid Collector or any Demand of any Creditor notwithstanding. Provided allo, That if any fuch Collector fhall deliver up his Rate Bill into the Hands of the Select-men, they are hereby impowered to depute fome meet Perfon to collect what remains uncollected thereon, and the fame shall be accounted for in Favour of faid Collector. E e

Provifo.

200

Collector be

ing fued by the town,

Rates.

And it is further enacted by the Authority aforesaid, That when and fo often as any Town fhall have brought their Action against any Collector pursuant to this Act, the Treafarer of this State may grant out his Warrant against the Select-men of that Town for the non-payment of faid Tax or Taxes, ja the gainst felect- fame Manner as if a return of a Non eft inventas had been made against said Collector.

warrant may iffue out a

men.

Collector to pay intereft

after rates are payable,

&c.

Be it further enated by the Authority aforefaid, That every Collector of the State Tax, who neglects to pay into the State Treatury fuch Tax by him to be collected within Sxty Days next after the fame is made payable and due, fuch negligent Collector fhall pay lawful Intereft on what shall be unpaid of fuch Rate or Tax, from and after the Expiration of faid Days until he discharge the fame; and said Collector fhall likewife be, and he is hereby enabled to levy and collect faid Intereft of the refpective Perfons from whom the fame is due, and who have neglected to pay faid Rate. And the Treafurer of this State is hereby authorized and directed to iffue out Execution to levy and collect whatever intereft fhall become due for neglect of Payment as above provided, in like Manner as he is for the Principal Sum due on Rates or Taxes.

And in Cafe any Collector fhall prove Infolvent, the Town appointing fuch Collector fhall pay Intereft on all fuch Taxes in like Manner as above provided Towns to pay in regard to the Collector, and the fame fhall be levied and collected of the intereft, &c. How levied, Select-men of faid Town, in the fame Manner as Taxes by Law are to be collected of infolvent Collectors; and faid Select-men fhall have the fame Autho rity to levy and collect fuch Intereft, as they have to collect the Tax, in Cafe of infolvent Collectors.

&c.

Sheriffs to

pay intereft

Be it further enacted by the Authority aforefaid, That when any Sheriff hag received Money for Rates, on Warrant from the Treasurer of this State, again any Collector, or Select-men of any Town on the Infolvency of the Collector after 30 days, of fuch Town, and shall neglect to pay the fame within thirty Days next after the receiving fuch Money, fuch Sheriff thall pay Intereft on fuch Money until he pay the fame to faid Treasurer.

&c.

Towns chargeable with the

whole tax, &c.

except, &c.

Poor abated.

Perfons com

mitted to goal may take poor prifon ers oath, notifying, &c.

Be it further enacted by the Authority aforefaid, That the feveral Towns in this State, fhall be chargeable and refponfible for the full amount of the State Tax or Rate that may at any Time be granted by the General Affembly, in proportion to the Sum Total of the respective Lifts of faid Towns as the fame fhall be annually made and returned according to Law. And the Treasurer of this State fhall make no Deduction from said Amount, except the Abatement that may be exprefly mentioned in the Grant itself of faid Tax, nor fhall he accept or allow any Bills of Abatement for any Part of fuch 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 AЯ for the direction of Lifters in their Office and Duty."

And be it further enacted by the Authority aforefaid, That the Select-men of the feveral Towns in this State, refpectively, or the major Part of them, with the Advice of an Affiftant or Juftice of the Peace, fhall have Power, and they are hereby impowered to abate the Rates of fuch in their refpective Towns as are poor and unable to pay the fame. And when any Perfon fhall by any Collector of the State Tax, be committed to Goal for the Non-Payment of fuch Rate, and being fo committed, fhall have lawfully adminiftred to him the Oath by Law provided for the Relief of poor Prifoners; (which Oath he fhall not be permitted to take, until one or more of the Select-men of the Town where fuch Pritoner belongs, have had due and reasonable Notice to be present and In which cafe fhew Reasons (if any be) why faid Oath should not be adminiftred to him :) the town an- The Town to which fuch poor Perfons, whofe Rates are fo abated, or who have taken the poor Prifoner's Oath as aforesaid, do belong, fhall be chargeable with the Sums at which fuch Perfons were charged in faid Rates; and also with all

swerable for their saxes, &c.

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the Coft and Charges occafioned by fuch Commitment; and the Select-inen fhall order the fame to be paid to fuch Collector out of the Treafury of such Town: And for Want of a Sufficiency in faid Town Treafury to pay the fame, the said Select-men are hereby impowered to make and levy a Tax on the Inhabitants of fuch Town, fufficient to raife fuch Sums as fhall be needful for that Purpose, together with the Charges of collecting the fame. And in Cafe the faid 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 Collector shall certify the fame to faid Treasurer, who shall thereupon iffue an Execution in due Form of Law, to levy the fame out of the Money, Goods or Eftate of such Select-men.

Be it further enacted by the Authority aforesaid, That whenfoever any Town, Towns, &o. Society, or other Community, which by Law are, or shall be enabled and au may lay taxthorized to grant and levy any Rate or Tax for the answering or defraying es, &c. their neceffary 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 Parpoles for which by Law they are or fhall be impowered to grant fuch Rate or Tax, they fhall choose fome meet Perfon or Perfons to be ColAnd appoint lectors of fuch Rate or Tax, and take proper Care that fuch Rate be according- collectors, ly made for the juft Affeffment of the feveral Perfons taxed, and deliver the fame &c. to fuch Collectors.

And upon Application made to fome Affiftant or Justice of the Peace, fuch Affiftant or Juftice is hereby authorized and directed to grant a Warrant for the Warrant to collecting fuch Rate or Tax: Which Warrant fhall be directed to the Collec- be granted, tor or Collectors appointed to collect the fame; requiring and impowering him and by whom or them to gather and collect fuch Rate or Tax according to the Grant there

of, made as aforefaid.

power, &c,

And that all Collectors authorized and impowered to gather and collect any Collectors Rates or Taxes whatsoever, duly laid and affeffed on any of the Inhabitants of this State or others, fhall have fuil Power and Authority to collect fuch Rates or Taxes according to fuch lawful Warrant as shall be given them; and shall have the fame Power and Authority to command the Affiftance of any Perfon or Perfons 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 Perfons are hereby required to yield due Obedience thereunto, and immediately to afford their Affiftance, on the fame Penalties as are provided by Law for in- Provifo. forcing Obedience to the Command of Sheriffs and Conftables. Provided, Such Collectors thew and read their Warrant or Authority to the Perfons whose : Affiftance is commanded.

tended thro'

And that all Constables chosen to collect the public Tax, and other Collectors of Rates, and every of them, shall have the fame Power and Authority in Collectors any of the Plantations or Towns in this Government, as faid Officers have in authority extheir own Precincts, to gather and collect the refpective Rates of any Perfon or the ftate, &c. Perfons whofe Polls or Eftate are in their Lifts; and fhall be allowed Poft Wages for their Travel; and also shall and may collect and gather fuch 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 fhall fo happen that any fuch Constable or other Collector of Rates, after his Year be up, and before he hath collected the whole of the Rates he is Collector appointed to collect, fhall be removed by Death, then the Executors or Admi- dying after his year is up, niftrators of fuch deceased Conftable or Collector fhall have the fame Power and &c. his exeAuthority to collect any and every Part of the Rate not paid to the faid Confta- cutors imble or Collector in his Life Time, as the said Conftable or Collector had when powered, &c. alive, and shall be Collector in the Room of the Deceafed for the gathering the remainder of fuch Rate: And all Executors and Adminidraters of Collectors

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In cafe he dies before

fhall be responsible for the Rates, as the Collectors by Law are.

But in Cafe any fuch Conftable or other Collector of Rates, die before his Year be up, and the Rate not fully collected, that then every Town and Sociehis year is up, ty wherein fuch Cafe fhall happen, are hereby directed to proceed forthwith to the Choice of a new Conftable or Collectors for the collecting and gathering the remaining Part of fuch Rate.

& how to

be chofen.

levy, & ce

That the Conftables appointed to collect the State Tax, and alfo the CollecCollectors to tors of Town, Society, Ministers or other Rates, fhall appoint Time and Place appoint time and place to for the paying and receiving fuch Rates as are due; and each Inhabitant fhail receive rates, have reafonable Warning to pay his Proportion; which Warning every Man is &C. to ob erve, and attend for the Payment of fuch Rates or Dues; and upon Neglect thereof the said Collectors shall be and are hereby impowered to make Distress If unpaid, to upon fuch Perfon or Perfons for their Rates not paid, with Two-pence on the Shilling for their Trouble, and charge of Ferriage (if any be) and their lawful Fees for Travel, and all other neceffary Charges; and that in Cafe a Distress be made and granted out for any of the Rates or Affeffments aforesaid, the OffOn goods and hall diftrain Goods or Chattels, if they may be had; and if no Goods nor Chattels can be found or fhall be tendered, the Offices may attach the real Eftate of fuch Perfon, to be found within his Precincts; and for want of Ellate, being found or tendered as aforelaid, he thall attach the Body, and him com- . mit to Gaol for the payment thereof, with the Cofts and Charges arifing thereon; there to remain until delivered by due order of Law.

chattels if

found, if not,

On lands.

Jow taken,

and fold.

Provife.

And be it further enacted by the Authority aforefaid, That when real Estate fall be taken as aforelaid, the Officer taking the fame fhall proceed to fell and dipole thereof at public Auction, fufficient for the payment of fach Rates of Taxes, charged against the Owner thereof, and to fatisfy the legal Colts and Fees thereon.

Provided nevertheless, That the Time and Place of Sale for payment of tuch Taxes, fhall 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 Eftate thall be thus fold by Virtue of this Act, the Collector of fuch Tax or Taxes shall make and give to the Purchaser 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 Office, pay and fatisfy or tender to fuch Purchafer the purchafe Money, together with a Coits and Charges, and double Intereft thereon arifing, the fame fhall be recorded; and thereupon the Title become confirmed to and in fuch Purchaser, his Heirs and Affigns forever. And it is further enacted by the Authority aforefaid, That all the real Estate A real eftates that any one is feized and poffeffed of, in his own Right in Fee, within this State, fhall be liable to, and ftand chargeable with all the public Taxes due from the Owner thereof, and fhall remain as a Lien thereon, until the fame are fully paid; notwithflanding any fubfequent Sale or Transfer thereof, or any Attachment thereon.

fojected to

the payment

of taxes.

All rates to

be collected and paid by the time fet.

Collectors neglecting their duty.

And all Collectors of Rates fhall collect and pay the Rates by them to be collected according to fuch Time and Orders as shall be agreed upon, and determined by those who grant the Rate.

And in Cafe any Collector or Collectors fhall not perform the Trust committed unto him or them, according to Law, he or they fhall be accountable for fuch Rate, or fuch Arrears thereof, fo by him or them neglected to be gathered, and paid as aforefaid. And the Select-men of each Town, and the Committee of each Society or other Community, are heregainst them, by impowered to demand fuch Arrearages of their refpective Collectors; and on Failure of Payment, may make Application to any Aflitant or Juf

Selce. -men

&c. may have

Warrants'a

&c.

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