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to act

alterations, alienations, divisions and additions that may have taken place in the preceding year, within his district, to enable the clerk to adjust his book of the land tax, and the solicitor to adjust the equalizer's books; and the book containing the land tax, together with the annual returns of the several commissioners lodged in the clerk's office, shall be subject at all times to the inspection of every person, in like manner as the lists of taxable property, and the said commissioners shall also deliver to the sheriff an exact list of taxes, due from all and every person or persons for land within his district, to enable the sheriff to proceed in his collection.

And be it further enacted, That in case any person Penalty on

no appointed to the office of commissioner under this act, ers refusing shall refuse 10 serve, nor having a reasonable excuse in

the opinion of the court of the county, he shall, for such refusal, forfeit and pay the sum of thirty pounds: Any commissioner, after having served one year, may resign his office; provided that he gives notice to the court of his county, at some court alier compleating the lists of taxable property, and previous to the month of January, to enable them to appoint a successor,

without delaying the public business, and upon the recancies fusal to act, notice of resignation, death, or inability of how supplied any commissioner, it shall be the duly of the court of

such county, immediately to appoint a successor, and the clerk is directed to call for all papers in the preceding commissioners hands, or his legal representatives, who, on refusal or neglect of delivering them, shall be liable to the same penalty as the commissioners of the land tax, and in case they be lost, shall be furnished on

application as herein before directed. Allowances And be it further enacted, That the court of each to clerk and county shall make such allowances to the clerk for his oners services under this act, as they shall think reasonable,

to be included in the county levy; and to allow to each of the commissioners for their services the sum of six shillings for every day they shall severally make satisfactory proof to the court, to have been bona fide engaged in the execution of this act, and, shall moreover be exempled from military duty during their connuance in office. The sheriff of each county is hereby directed and empowered 10 pay to the commissioners respectively, the amount af their several allowances op



receiving the clerk's certificate therfor, and the amount How paid. of such certificates with the parties receipis shall be credited the sheriff' by the auditor of public accounts, in the settlement of his account of taxes, and shall be made good out of the taxes appropriated to the payment of the salaries due the officers of civil governo ment.

And be it further enacted, That if any person shall p give or deliver to a commissioner, a false or fraudulent delivering list of persons or property subject to laxation, or shall false lisis, or refuse to give a list, on oath or atlirmation), wbeu re. concealing quired by the commissioner, the person or persons so

property. refusing shall be liable to a line of five pounds, and the commissioner shall proceed to use such persons property, agreeable to the best infus balion he can procure, and all such property so a ceriained shall be moreover subject to a treble tax, to be collected and distrained for by the sheriff, as in other cases; and in the case of an imperfect, false or fraudulent list, the person giving the same shall be subject to pay a fine of five pounds, and the property subjeci to a treble tax, which fines and treble taxes siiall be recovered in the county court, by the following mode of proceeding, and applied as herein after directed. The commissioner shall give information thereof personally, and if unable to attend, in writing, under vis land, to the west court held for his county, which court shiali forth with direct the clerk to issue a suinkions, requiring the paty 10 appear at the next court to be held for the county, to shew cause, if any he can, why he should not be fined and treble viaxed for giving in an imperfect or fraudulent list of taxables, and the person or persons, upon. being served therewith by the sherill, and appearing shall immediately plead to issue, and the maller thereof,

Proceedings shall be enquired into by a jury, or the court, at the de- there sendani's option, and on conviction, or the person failing to appear upon being summoned, the fine and treble tax shall be established by judgment of the court, who, unless good cause be shewn at the next succeeding court for such failure, shall award execution for the fine, and certify the amount of the tax to the sheriff for collection, and to the solicitor's office; the annount of which fine afier deducting thereout as much as may be necessary to pay the clerk and sheriffs fees, and such allowance as the court inay think reasonable to make

VOL. 1.


the commissioner for his extraordinary trouble on the occasion, shall be applied towards lessening the county levy; and the treble tax shall be charged to the sheriff, and accounted for in like manner as the other taxes: The clerk of the court shall set up at the door of his courthouse, a copy of the proceedings in such cases, on

the succeeding court day. nuty of all And for preventing frauds or impositions upon compersons to in. missioners, Be it further enacted, That every person forra.

or persons having knowledge of any incorrect, false or fraudulent list being given a commissionier, shall give information thereof either to a commissioner, or the county court in like manner as the commissioner is di. rected, and thereupon the same mode of proceeding shall be had, as if the commissioner gave information and the person informing shall be entitled to and receive one half of the fine imposed on the offender or of fenders, to his own use, and the other half after paying costs, to be applied towards lessening the county levy. The clerk of every county court shall transmit to the governor a fair and attested copy of all proceedings had at his court, in pursuance of this act, immediately after every court, noting therein, the names of the sitting magistrales, which attested copy shall be admitted as proof on any motion in the general court by the solicitor for the recovery of any fine imposed by this act. The clerk, justices, or commissioners failing to perform any one of the duties imposed on them respectively by this act, or the commissioners of the land tax or their legal representative, refusing or neglecting to deliver

the books of the land tax in their possession to the clerk Fines.

• shall be subject to a fine of fifty pounds to be recovered by motion on any day, at either of the sessions in the general court, at the instance of the solicitor, notice of such motion being previously given in the same

manner as to delinquent sheriffs. if proprietor And be it further enacted, That in case any person absent when should be absent from his or her place of residence at commissioner

"hows the time the commissioner calls to receive the list, and list may be it should appear to the commissioner that such absence given in. was not intentional, or done with a view of avoiding

the delivery of such list, it shall be lawful for the commissioner lo require the attendance of such absent person, with his or her list, at any time and place within the said district: Provided, such person tenders his

or her list to the commissioner and makes oath to the justness of it on or before the twenty fifth day of May annually, and in case of failure, the commissioner shall proceed in like manner as is before directed in cases of refusal to give in lists; and the court shall determine from the circumstances of the case, whether to inflict or remit the fine and treble taxes.

And be it further enacted, That a list of all the in. Insolvents, solvents returned by the sheriff to the court shall be how allowed. transmitted by the clerk to the commissioners of the tax, to be entered on their book of taxes for that year, and no sheriff shall have credit for such insolvents, in his account with the public, unless certified by the said commissioners to have been allowed by the court, and the said commissioners shall moreover transmit with the said lists of insolvents an account of the tax of any person who may have removed out of the county, to. gether with the name of the county to which they have removed, which account the auditors are hereby directed to transmit to the commissioners of the tax of the county to which they have removed, to be charged on their books and collected by the sheriff. An account of all fines or additional taxes imposed by virtue of this act shall be by the said commissioners transmitted to the solicitor's office before the first of August annually. And the said commissioners shall state in their book of taxes a general account with the sheriff for all taxes, fines and additional taxes in their county crediting him for all insolvents and for the allowances made to the commissioners for their salaries, which allowances to the commissioners, the sheriff shall have credit for in his account with the public and also for all payments made by the said sheriff to the public, receipts for which shall be by the said sheriff transmitted to the said commissioners within twenty days after obtaining the same, a copy of which account shall be by the said commissioners transmitted to the solicitor's office before the first day of May annually.

And whereas it may so happen from bad weather or other unavoidable accidents that some of the courts and commissioners may not within the time directed by this act proceed to execute the several duties therein required of them, but nevertheless they are hereby directed and impowered to proceed to execute the same so soon after as may be. And as no provision is made

in what manner the commissioners are 10 give in their How commis tagable properly, Be it therefore enacted, That they sioners to

shall severally make a pirn on oath to their respectgive inler ountauble ive courts a list of all their taxable property, and shall property enter the same in the several lists to be by them return

er to the different persons and public officers, and on failing to comply herein shall be liable to be proceeded. against in the same manner and subject to the same

penalties as in case of any other neglect. Commission. And be it further enacted, That the courts of the seers for corpo. veral towns and corporations herein before mentioned rations.

are authorised and directed 10 proceed to appoint commissioners in like manner as the county courts do, which said commissioners when appointed shall wilbin their several towns and corporations execute their office under the same restrictions and regulations as those appointed by the county courts; and on failure of the courts or clerks of the different towns and corporations to do the duty hereby required of them they shall be subject to the same penalijes as the county courts and clerks of county courts are.

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