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Be it further enabled, 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 settling the same, it shall be lawful for the Select-men of such Town for the Time being, to bring their Action against such negligent Collector for the recovery of iuch Sum or Sums as shall remain unpaid, and to attach, and secure the Person and Estate of such Collector for the same ; and the Whole of the Estate which such Collector shall be seized or possessed of at the Time of the Selectmen bringing their Action as aforesaid, shall be subject to the Payment of laid Rate or Tax, any Disposition of said Collector or any Demand of any Creditor notwithstanding.

14. Provided also, That if anv such Collector shall deliver up his Rate Bill into the Hands of the Select-men, they are hereby empowered to depute some meet Person to collect what^ remains uricollected thereon, and the fame shall be accounted for in Favor of said Collector; which Collector deputed as aforesaid,, shall have the same Rights, Powers, and Authorities, and be under the fame Regulations as iuch Collector so delivering up his Rate Bill, as aforesaid, was before invested with*

15. And be it further enacted, That when and so often as any Town sh?ll have brought their Action against any Collector pursuant to this Act, the Treasurer of this State may grant out his W;irranr against the Select-men of that Town for the non-payment of said Tax or Taxes, in the fame Manner as if a return of a Njh eft ihventus had been made against such Collector.

16. Be it further enabled, That the several Towns within this State, shall be chargeable and responsible for the full Amount of the State Tax Oy Rate that may at any Time be granted by the General Assembly, in Proportion to the Sum Total of the respective Lists of said Towns as the same shall be annually made and returned according to Law. And the Treasurer of this State shall make no Deduction from said Amount, except the Abatement that may be expressly mentioned in the Grant itself of said Tax, nor shall he accept or allow any Bills of Abatement for any Part of iuch Rates, lave only such as aTe expressly mentioned to be allowed and are certified conformable to the Directions given in the Law of this State, entitled, " An Ail for the Direclionoj Lifters in theirOjfi.ce and Duty."

17. Be it further enabled, That the Treasurer shall at the Request of the Select-men of any Town in this State, issue an Execution directed to the Sheriff of that County, and his Deputy in the Name of the Select-men of such. Town, against any Collector of State Taxes for iuch Town, at any Time after the Tax committ' d to him becomes due, for the Ballancethen due on such Tax, and said Select-men may proceed with said Execution against suck 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 said Taxes shall become payable, and on failure thereof the Treasurer shall issue Execution,

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

18. And be it further enaSted, That on all Warrants to be issued^ hereafter by the Treasure' of this State for collecting of Taxes, °"*SCI*h£ ** there shall be allowed to the several Towns in this State an A- bated, batement of one eighth Part of the true List of said Towns respectively, which eighth Part the Civil Authority and Select-men of

the respective Towns are hereby empowered to apply for the Re- To be applies lief of the Indigent in the Abatement of their particular Ratesj to the relief o£ in Whole or in Part, in such Way and Manner as they shall judge tb-e indigent, most proper, just and reasonable; and that no other or further Abatement, shall be allowed in Settlement of said Taxes with the Treasurer, to the respective Towns or Collectors* .

19. And be it further enaBed^ That the Select-men of the seve- _ .

ral Towns in thi3 State, respectively, or the major Part of them 00s* * e *■ With the Advice of an Assistant or Justice of the Peace, shall have Power, and they arc hereby empowered to abate the Rates of such in their respective Towns as are poor and unable to pay the same^ That when any Person shall by any Collector of the State perroni conw Tax, be committed to Gaol for the non-payment of such Tax, and mined to gael being sa committed, shall have lawfully administered to him the m*7 take p«or Oath by Lav; provided for the Relief of poor Prisoners; (which ^sTMTM^' Oath he shall not be permitted to take, until one or more of the 0 1 ,in£' e*Select-men of the Town where such Prisoner belongs, have had due and reasonable Notice, to be present and shew Reason (if any be) why said Oath should not be sdministcred to him, whose Rates are so abated ;) the Town to which such poor Persons belong, Town to b* or who have taken the poor Prisoners Oath as aforesaid, shall be answerable C»i chargeable with the Sums at which such Persons were charged in thc""t«M» said Rates, and also with all the Cost and Charges occasioned by such Commitment ; and the Select-men shall order the same to be paid to such Collector out of the Treasury of such Town: And for Want of a Sufficiency in said Town Treasury to pay the same, the said Select-men are hereby empowered to make and levy a Tax on the Inhabitants of such Town, sufficient 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 said Collector within thirty Days next after the Time limited for Payment of such Rate to the State Treasurer, such Collector shall certify the same to said Treasurer, who shall thereupon issue an Execution in due Form of Law, to levy the sama out of the Money, Goods or Estate of such Select-men.

Always provided, That sunn Commitment be made within eight Months from and after such Rates become due and payable ; os therwise no Town shall be chargeable with, or liable to the Col- Prosify lector for any of the Taxes of the Inhabitants of such Town, who shall be committed to Gaol therefor by such Collector or the Cost •nd Charges occasioned by such Commitment; nor shall the Treasurer issue an Execution in Favour of such Collector against the Select-men of suoh T«wn.

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Eliateofse- 2o. And be it further entitled, That whenever the Estate of Se'nh bUants 'ect-men or of the Inhabitants of any Town in this State shall b« bei^? takenon taken on Distress issued attain (I the Sclest-men or Inhabitants oS dittress. the Town, according to the Provisions of this Act, the Owner or

Owners of such Estate may apply to an Aslisiant or Justice of the To be apprais- Peace, not inhabiting in iuch Town, who is hereby empowered "1. to appoint threejudicious, indifferent Freeholders, who shall ap

praise the. Estate lo taken on iuch Distress at the just Value ia Town to ay Money, which i n the Ssie thneof shall be paid by the Town from which such Taxes arc due, with such further Damages a* shall be found just and reasonable.

21. And be it further entttcd, That in any Town where the Town whose ^um T°tal of their List exceeds the Sum of One Hundred Thoulist exceeds sand Do'larr, Iuch Towns'shall have Liberty and Authority, if ico.icc dolls they judge it expedient, to appoint two Collectors annually to may appoint collect the State Taxes and divide such Town into two District* two collectors, for the Purpose of collecting the Taxes, and assign to each Col&S' lector his District to collect; and the Town Clerk in such Casa

shall annually send to the Treasurer of the State the Names of both inch Collectors describing their respective Districts as in other C-iies is piovidcd where but one Collector is appointed, and the Listers of such Town shall in the Sum Total of the Lists^ make a Division thereof according to the Districts made in Iuch Town, and the Treasurerfhall issue his Warrants to each of such Collectors respectively.

22. And be it further enaBed, That when two Collectors art Powers of such chosen in Manner aforesaid, thev shall be vested with the same) ♦effectors. Powers and Authorities to collect the Rates on the List in their

respective Districts, under the lame Regulations, and be responsible in the same Manner as other Collectors of State Taxes, and such Towns shall be responsible for the Taxes as in other Cafes Towns relpon- where but one Collector is appointed, and may proceed in the fame Manner again!t such Collectors to secure the Town and colleft the Taxes if need be, whenever such Collectors shall neglect to collect the fame according to Law.

23. And be it further enaEted, That all Executions that are of Treasurer's shalt be issued by the Treasurer of this State, for Arrearages of executions a- Taxes ag;;i 11st the Goods and Chattels of the Inhabitants of any towns Town which hath been, or shall be divided, or altered, or hath setY^d^rTtSe ^''^ or m3^ ^avc any Part thereof annexed to other Towns, after fame way, as tnI Date of the Lists on which such Taxes are granted, shall b« it notdivided. levied on the Goods and Chattels of the Inhabitants, within the

Ancient Limits of such Towns so divided or altered, in the same Manner, and for the lame Purposes, as by Law might have been done, in Cafe no new Township, Division or Alteration hadbeea made within Iuch Limits.

24. And the Civil Authority and Select-men of the Town! Abatements to within such ancient Limits, snail jointly make the Abatements, fee in the fame allowed by Law on Taxes granted on the Lists, given in before w«JT» the Division or Alteration of such Towns, and may do all Things

proper ta be dene by them, or any of them for the Settlement of

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the Business of their ancient Towns in the seine Manner as might have been done, in Cafe no such Division or Alteration had ever been made.

25. And be it further entitled, That whensoever any Town, Society or other Community, which by Law are, or shall be ena- ^°w"e^ *£jeg. bled and authorized to grant and levy any Rate or lax for the an- a"e fwering or defraying of their necessary Charges and Kxpences,

shall 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

Purposes for which by Law they are or shall be empowered to

grant such Rate or Tax, they shall choose some meet Person or and appoint

Persons to be Collector or Collectors of such Rate or Tax, and collectors.

lake proper Care that such Rate be accordingly made for the just

Assessments of the several Persons taxed, and deliver the lame to

such Collector or Collectors. :.

26. And upon Application made to some Assistant or Justice ^ nutt to u •f the Peace, such Assistant or Justice is hereby authorized and grantf.(ii directed to grant a Warrant for the collecting such P.ate or Tdx : by whom. Which Warrant shall be directed to the Collector or Collectors appointed to collect the fame ; requiring and empowering him or

them to gatherand collect such Rate-or Tax according to the Grant thereof, tmde as aforesaid.

27. And that all Collectors authorized and empowered to gather and collect any Rates or Taxes whatsoever, duly laid and as- Powers of sessed on any of the Inhabitants of this State or others, shall have collector*, full Power and Authority to collect such Rates or Taxes according to such lawful Warrant as shall be given them; and shall have

the same Power and Authority to command the Assistance of any
Person or Persons in the Execution of their Office (when Need
shall require) as is by Law given to Sheriffs and Constables in the
Execution of their Offices: And all Persons are hereby required
to yield due Obedience thereunto, r.nd immediately to afford their
Assistance, on the fame Penalties as are providedby Law for in- p[oyi[0
forcing Obedience to the Command of Sheriffs and Constables.
Provided, Such Collectors shew and read their Warrant or Au-
thority to the Persons whole Assistance is commanded.

28. Andthat all Constables chosen to collect the public Tax,

and other Collectors of Rates, and every of them, shall have the Their aufliosame Power and Authority in any of the Towns in this State, as rity extended said Officers have in their own Precincts, to gather and collect the t'"l> the state, respective Rates of any Person or Persons whole Polls or Estates are in their Lists ; and shall beallowed Post Wages 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 Year shall be up. as well as before.

29. And if it stiall so happen that any such Constable or other Collector cfvCollector 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, shall be year is up, kc. removed by Death, then the Executors or Administrators of such £ls "-cv.tors, deceased Constable or Collector shall have the linne Power and cd<' P*" * Authority t« collect any'an.d every Part ef the Rate nut paid t»

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said Constable or Collector in his Life Time, as the said Constable or Collector had when alive, and shall be Collector in the Room of the Deceased for the gathering of the remainder of such Rate: And all Executors and Administrators of Collectors shall be responsible for the Rates, as the Collectors by Law are.

30. But in Cafe any such Constable or Collector of Rates die Jf he die be- before his Year be up, and the Rate not fully collected, that then fore, anew every Town and Society wherejn such Case shall happen, are eollector to be hereby directed to proceed forthwith to the choice os a new Conr c''° stable or Collector, for the collecting and gathering of the remaining Part of such Rate,

31. That the Constables appointed to collect the State Tax, Collectors to an<* tne Collectors of Town, Society, Ministers or other appe'u\t time Rates, shall appoint Time and Place for paying and receiving and place to such Rates as are due: and each Inhabitant shall have reasonable Ttceive rates, Warning to pay his Proportion ; which Warning every Man is

to observe, and attend, for the payment of such Rates or Dues; 'and upon Neglect thereof, the said Collectors shall be, and are hereby empowered to make Distress upon such Person or Persons If unpaid to *or their Rates not paid, with one Cent on every six Cents, to the Jevy, &c. Collectors of Town, Society, Ministers or other Rates for their Trouble, and charge of Ferriage (if any be) and their lawful Fees {Their fees. for Travel, and all other necessary Charges ; and to the Collectors of the State Taxes, two Cents and a half Cent on the Dollar, for all Monies they stiall collect and pay into the Treasury,which shall be paid or allowed by the Treasurer of this State, beside the lawfnl Fees for Travel; and that the levying Fees of cveiy Collector of Taxes, shall be seventeen 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 shall be allowed on every such levy.

32. And that in Case a Distress be made and granted out for To levy on anv °f tne Rates or Assessments aforesaid, the Officer shall disgoods & chat- train Goods or Chattels if they may be had, and if no Goods or teis if found, Chattels can be found, or shall be tendered, the Officer may at„ tach the real Estate of such Person to be found within his Pre

,on and. cjn£^g) ancj for want 0f Estate being feund or tendered as aforeIfno estate an said, he shall attach the Body, and him commit to Gaol for tha the body.' payment thereof, with the Costs and Charges arising thereon, there to remain until delivered by due order of Law.

33. And be its iirther enabled, That, the fame Mileage shall be Sheriffs fees allowed the Sheriffs for executing "Warrants issued by the Trea011 distress if- surer of the State, as,is by Law allowed to Sheriffs for Writs of sued by trea- Summons or Attachment, and that laid Sheriffs-be allowed to


collect of the Person or Persons against whom any such Warrant shall issue, Seventeen Cents on three Dollars thirty-four Cents first collected, and one Cent and two Milles on each subsequent Dollar he shall really and truly collect for the Use of the State; not counting Fees on any Sum which may be paid to the Treasurer, by any Person or Persons against whom said Warrant or S*pcution issued.

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