Abbildungen der Seite
PDF
EPUB

352

How Towns may fecure

thenfelves, in cafe of Col

Rates.

up

Be it further enacted, That when and so often as any Collector of the State Tax fhall neglect to make and fettle his Accounts with the Treasurer, by the Time appointed by Law for fettling lectors failing. the fame, it fhall be lawful for the Select-men of fuch Town for the Time being, to bring their Action against such negligent Collector for the recovery of fuch Sum or Sums as fhall remain unpaid, and to attach, and fecure the Perfon and Eftate of fu ch Collector for the fame; and the Whole of the Estate which fuch Collector fhall be feized or poffeffed of at the Time of the Selectmen bringing their Action as aforefaid, fhall be fubject to the Payment of laid Rate or Tax, any Difpofition of faid Collector or any Demand of any Creditor notwithstanding.

Collector de-
livering up his
rate-bill,
Selec-men
may depute,
&c.

Collector being fued by the Town, warrant may

iffue againft Selca-men.

Towns refponsible for the whole tax.

What abatement to be allowed.

Treasurer on

14. Provided alfo, That if any fuch Collector fhall deliver up his Rate Bill into the Hands of the Select-men, they are hereby empowered to depute fome meet Perfon to collect what remains uncollected thereon, and the fame fhall be accounted for in Favor of faid Collector; which Collector deputed as aforefaid, fhall have the fame Rights, Powers, and Authorities, and be under the fame Regulations as fuch Collector fo delivering up his Rate Bill, as aforefaid, was before invested with.

15. And be it further enacted, That when and fo often as any Town hall have brought their Action against any Collector purfuant to this Act, the Treasurer of this State may grant out his Warrant against the Select-men of that Town for the non-payment of faid Tax or Taxes, in the fame Manner as if a return of a Non eft inventus had been made against fuch Collector.

16. Be it further enacted, That the feveral Towns within 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 refpective 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 exprefsly 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 as are exprefsly mentioned to be allowed and are certified conformable to the Directions given in the Law of this State, entitled, "An Act for the Direction of Lifters in their Office and Duty."

17. Be it further enacted, That the Treasurer fhall at the Requeft of the Select-men of any Town in this State, iffue an Execurequest of Se- tion directed to the Sheriff of that County, and his Deputy in the lect-men, Name of the Select-men of such Town, against any Collector of hali iffue ex- State Taxes for fuch Town, at any Time after the Tax commitecution against ted to him becomes due, for the Ballance then due on fuch Tax, Collector. and faid Select-men may proceed with faid Execution against sucla When to iffue Collector according to Law, for the indemnity of fuch Town, and pay the Money due on fuch Execution to the Treasurer within the Term of four Months after faid Taxes fhall become payable, and on failure thereof the Treasurer fhall iffue Execution

execution a

gainft Select. men and Inhabitants.

fhall

[blocks in formation]

against the Perfons and Estate of the Select-men, and the Rest of the Inhabitants of fuch Town for the Sum then due.

18. And be it further enacted, That on all Warrants to be iffued One eighth of hereafter by the Treasurer of this State for collecting of Taxes, taxes to be as there fhall be allowed to the feveral Towns in this State an A- bated. batement of one eighth Part of the true Lift of faid Towns refpectively, which eighth Part the Civil Authority and Select-men of

the respective Towns are hereby empowered to apply for the Re- To be applied lief of the Indigent in the Abatement of their particular Rates, to the relief of in Whole or in Part, in fuch Way and Manner as they fhall judge the indigent. moft proper, juft and reasonable; and that no other or further Abatement, fhall be allowed in Settlement of faid Taxes with the Treasurer, to the refpective Towns or Collectors,

Poor abated

19. And be it further enacted, That the Select-men of the feveral Towns in this State, respectively, or the major Part of them with the Advice of an Affiftant or Juftice of the Peace, shall have Power, and they are hereby empowered to abate the Rates of fuch in their refpeftive Towns as are poor and unable to pay the fame. That when any Perfon fhall by any Collector of the State Perfons com Tax, be committed to Gaol for the non-payment of fuch Tax, and mitted to gael being fa committed, fhall have lawfully adininiftered to him the may take poor Oath by Law provided for the Relief of poor Frifoners; (which prifoners oath, notifying, & Oath he shall not be permitted to take, until one or more of the Select-men of the Town where fuch Prifoner belongs, have had due and reasonable Notice, to be prefent and fhew Reafon (if any be) why faid Oath should not be administered to him, whofe Rates are fo abated ;) the Town to which fuch poor Perfons belong, Town to be or who have taken the poor Prisoners Oath as aforefaid, fhall be anfwerable for chargeable with the Sums at which fuch Perfons were charged in faid Rates, and alfo with all the Coft and Charges occafioned by fuch Commitment; and the Select-men fhall order the fame to be paid to fuch Collector out of the Treafury of fuch Town: And for Want of a Sufficiency in faid Town Treasury to pay the fame, the faid Select-men are hereby empowered to make and levy a Tax on the Inhabitants of fuch Town, fufficient to raise 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 fhall certify the fame to faid Treasurer, who fhall thereupon iffue an Execution in due Form of Law, to levy the fame out of the Money, Goods or Eftate of fuch Select-men.

their taxes.

Always provided, That fuch Commitment be made within eight Months from and after fuch Rates become due and payable ; otherwise no Town fhall be chargeable with, or liable to the Col- Provife lector for any of the Taxes of the Inhabitants of fuch Town, who fhall be committed to Gaol therefor by fuch Collector or the Coft and Charges occafioned by fuch Commitment; nor fhall the Treasurer iffue an Execution in Favour of fach Collector against the Select-mon of fuch Town.

Y Y

354

Eitate of felest-men or inhabitants

diftrefs.

Rates.

20. And be it further enacted, That whenever the Eftate of Select-men or of the Inhabitants of any Town in this State fhall be being taken on taken on Diftrefs iffued against the Select-men or Inhabitants of the Town, according to the Provifions of this A&t, the Owner or Owners of fuch Eftate may apply to an Affiftant or Juftice of the To be appraif Peace, not inhabiting in fuch Town, who is hereby empowered to appoint three judicious, indifferent Freeholders, who fhall appraife the Eftate fo taken on fuch Diftrefs at the juft Value in Money, which on the Sale thereof shall be paid by the Town Town to pay from which fuch Taxes are due, with fuch further Damages as fhall be found juft and reafonable,

ed.

21. And be it further enacted, That in any Town where the Sum Total of their Lift exceeds the Sum of One Hundred Thoufand Dollars, luch Towns fhall have Liberty and Authority, if 100,000 dells they judge it expedient, to appoint two Collectors annually to

Town whofe lift exceeds

may appoint

δε,

collect the State Taxes and divide fuch Town into two Diftricts

two collectors, for the Purpose of collecting the Taxes, and affign to each Collector his Diftri&t to collect; and the Town Clerk in fuch Cafe fhall annually fend to the Treasurer of the State the Names of both fuch Collectors defcribing their respective Districts as in other Cales is provided where but one Collector is appointed, and the Lifters of fuch Town fhall in the Sum Total of the Lifts, make a Divifion thereof according to the Districts made in fuch Town, and the Treasurer fhall iffue his Warrants to each of such Collectors refpeftively.

22. And be it further enacted, That when two Collectors are Powers of fuch chofen in Manner aforefaid, they fhall be vefted with the fame Collectors. Powers and Authorities to collect the Rates on the Lift in their refpe&tive Districts, under the fame Regulations, and be refponfible in the fame Manner as other Collectors of State Taxes, and fuch Towns fhall be refponfible for the Taxes as in other Cafes Towns refpon- where but one Collector is appointed, and may proceed in the fame Manner again't fuch Collectors to fecure the Town and colleft the Taxes if need be, whenever fuch Collectors fhall neglect to collect the fame according to Law.

fible.

Treasurer's

any

23. And be it further enacted, That all Executions that are or fhall be iffued by the Treafurer of this State, for Arrearages of executions a- Taxes against the Goods and Chattels of the Inhabitants of any gainst rowns Town which hath been, or shall be divided, or altered, or hath divided, to be had or may have fettled, in the Part thereof annexed to other Towns, after fame way, as the Date of the Lifts on which fuch Taxes are granted, fhall be if not divided. levied on the Goods and Chattels of the Inhabitants, within the Ancient Limits of fuch Towns fo divided or altered, in the fame Manner, and for the fame Purpofes, as by Law might have been done, in Cafe no new Township, Divifion or Alteration had been made within fuch Limits.

24. And the Civil Authority and Select-men of the Towns Abatements to within fuch ancient Limits, fhall jointly make the Abatements, be in the fame allowed by Law on Taxes granted on the Lifts, given in before the Divifion or Alteration of fuch Towns, and may do all Things proper to be done by them, or any of them for the Settlement of

way.

Rates.

the Business of their ancient Towns in the fame Manner as might have been done, in Cafe no fuch Divifion or Alteration had ever been made.

355

Towns, &c.

may levy taxes'

25. And be it further enacted, That whenfoever any Town, Society or other Community, which by Law are, or fhall be enabled and authorized to grant and levy any Rate or Tax for the anfwering or defraying of their neceffary Charges and Expences, fhall in any of their lawful Meetings, agree upon and grant a Rate or Tax to be levied on and collected of themfelves, for any of the Purposes for which by Law they are or fhall be empowered to grant fuch Rate or Tax, they fhall choose fome meet Perfon or and appoint Perfons to be Collector or Collectors of fuch Rate or Tax, and collectors. take proper Care that fuch Rate be accordingly made for the juft Affeffments of the several Perfons taxed, and deliver the fame to fuch Collector or Collectors.

Warrant to be

26. And upon Application made to fome Affifiant or Juftice of the Peace, fuch Affiftant or Juftice is hereby authorized and granted, and directed to grant a Warrant for the collecting fuch Rate or Tax: by whom. Which Warrant shall be directed to the Collector or Collectors appointed to collect the fame; requiring and empowering him or them to gather and collect fuch Rate or Tax according to the Grant thereof, made as aforefaid.

27. And that all Collectors authorized and empowered to gath

er and collect any Rates or Taxes whatfoever, duly laid and af- Powers of feffed on any of the Inhabitants of this State or others, fhall have collectors. full Power and Authority to collect fuch Rates or Taxes according to fuch lawful Warrant as fhall be given them; and fhall have the fame Power and Authority to command the Affiftance of any Perfon or Perfons in the Execution of their Office (when Need fhall 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 fhew and read their Warrant or Authority to the Perfons whofe Affi ftance is commanded.

28. And that all Conftables chofen to collect the public Tax,

and other Collectors of Rates, and every of them, fhall have the Their authofame Power and Authority in any of the Towns in this State, as rity extended faid Officers have in their own Precincts, to gather and collect the thro the state. respective Rates of any Perfon or Perfons whofe Polls or Eftates are in their Lifts; and shall be allowed Poft Wages for their Tra vel; and alfo fhall and may collect and gather fuch Rates and Taxes, or what fhall be due thereof, at any Time after their refpective Year fhall be up, as well as before.

29. And if it fhall fo happen that any fuch Conftable or other Collector dyCollector of Rates, after his Year be up, and before he hath col- ing after his lected the whole of the Rates he is appointed to collect, fhall be year is up, &c. removed by Death, then the Executors or Adminiftrators of fuch his executors, deceased Conftable or Collector fhall have the fame Power and &c. empowerAuthority to collect any and every Part of the Rate not paid to

ed.

356

If he die before, a new collector to be chofen.

Collectors to

If unpaid to levy, &c.

Rates.

faid Conftable or Collector in his Life Time, as the faid Conftable or Collector had when alive, and shall be Collector in the Room of the Deceased for the gathering of the remainder of fuch Rate: And all Executors and Administrators of Collectors fhall be refponfible for the Rates, as the Collectors by Law are.

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

31. That the Conftables appointed to collect the State Tax, and alfo the Collectors of Town, Society, Minifters or other appoint time Rates, fhall appoint Time and Place for paying and receiving and place to fuch Rates as are due: and each Inhabitant fhall have reasonable receive rates, Warning to pay his Proportion; which Warning every Man is &c. to obferve, and attend, for the payment of fuch Rates or Dues ; and upon Neglect thereof, the faid Collectors fhall be, and are hereby empowered to make Diftrefs upon fuch Perfon or Perfons for their Rates not paid, with one Cent on every fix Cents, to the Collectors of Town, Society, Minifters or other Rates for their Trouble, and charge of Ferriage (if any be) and their lawful Fees for Travel, and all other neceffary Charges; and to the Collectors of the State Taxes, two Cents and a half Cent on the Dollar, for all Monies they fhall collect and pay into the Treasury,which fhall be paid or allowed by the Treasurer of this State, befide the lawful Fees for Travel; and that the levying Fees of every Collector of Taxes, shall be feventeen Cents on every Tax not exceeding three Dollars and thirty-four Cents, and two and a half Cents on every additional Dollar for which the levy is made, which fhall be allowed on every fuch levy.

Their fees.

To levy on

32. And that in Cafe a Diftrefs be made and granted out for any of the Rates or Affeffments aforefaid, the Officer fhall difgoods & chat- train Goods or Chattels if they may be had, and if no Goods or tels if found, Chattels can be found, or fhall be tendered, the Officer may attach the real Estate of fuch Perfon to be found within his Pre

If not, on land. cincts, and for want of Eftate being found or tendered as aforefaid, he fhall attach the Body, and him commit to Gaol for the payment thereof, with the Cofts and Charges arifing thereon, there to remain until delivered by due order of Law.

If no eftate,on the body.

Sheriffs fees

33. And be it further enacted, That the fame Mileage fhall be allowed the Sheriffs for executing Warrants iffued by the Treaon diftrefs if furer of the State, as is by Law allowed to Sheriffs for Writs of fued by trea- Summons or Attatchment, and that faid Sheriffs be allowed to furer. collect of the Perfon or Perfons against whom any fuch Warrant fhall iffue, feventeen Cents on three Dollars thirty-four Cents firft collected, and one Cent and two Milles on each fubfequent Dollar he fhall really and truly collect for the Ule of the State: not counting Fees on any Sum which may be paid to the Treasurer, by any Perfon or Perfons against whom said Warrant or Execution iffued,

« ZurückWeiter »