Lists of taxa able proper ty bow taken phabetical order, the number of acres or lots, the rate at which such land is valued by the acre, the amount or total value of each tract or lot of land, and the tax payable thereon; which book the said commissioner shall keep (leaving a fair copy in the clerk's office, which copy the clerk shall make) so long as he shall continue in office, and on his death, resignation, or inability to act, shall be delivered to the succeeding commissioners for the district. And every commissioner shall in the said book note from time to time all such alterations, alienations, divisions and additions as may happen within his district, and shall also perform all the duties of the commissioners of the land tax, and be entitled to the same fee for making entry of alteration or alienation as set forth by an act of assembly passed at the October session in the year one thousand seven hundred and eighty two, entitled, "An act for equalizing the land tax." And the clerks of the county, and of the general court, are hereby directed to make return to the said commissioners instead of the former commissioners, of all deeds recorded in their respective courts, and the register of the land office of all patents, as they are directed by the said last reci ted act. And be it further enacted, That the said commissioners shall severally on the tenth day of March annually, begin and continue proceeding without delay through their respective district, and call on every person subject to taxation, or having property in his or her possession or care, on which any tax is imposed, for a written list thereof, which list being corrected, if necessary, and distinctly read over by the commissioner to the person delivering the same, he or she shall then make oath or affirmation, that such list contains a just and true account of all persons; and of every species of property in his or her possession or care, within that district (land only excepted) subject to taxation, on the ninth day of March then next preceding, and that no contract, change, or removal whatever, of property had been made or entered into, or any other method devised, practised or used, in order to evade the payment of taxes; which oath or affirmation the commissioner is hereby empowered and directed to administer. ers to make lists. How to dis. pose of them. And be it further enacted, That each of the said Commission. commissioners shall, after collecting the lists of pro- for st perty from the inhabitants of his district in manuer before directed, make four alphabetical general lists therefrom, shewing in columns according to the form hereto also annexed, the date when each list was received, the persons chargeable with the tax or taxes, and the number or quantity of every species of property, inserting particularly the names of all free males subject to tax, distinguishing those also subject only to parish and county levy, which list shall be kept and delivered in the following manner. Each commissioner shall retain one of those lists in his own possession, so long as he continues in office, and afterwards to be delivered to his successor as in the case of the land tax books; one other of the lists, together with the lists taken from the individuals in his district shall be returned to the clerk, who shall examine the same, and if found to be erroneous, either in addition or otherwise, to correct the others, and then certify them to be true copies: The list in the clerk's office shall serve for laying the county levy, and fixing the poor rates, and be subject to the inspection or examination of every person who may choose to examine the same. Provided, they be not taken out of the said clerk's possession, and copies may be had at the charge of the person or persons desiring the same. One other of the said lists, after being certified by the clerk, shall be delivered by the commissioner to the high sheriff of the county, as his guide to collect the taxes, and the remaining fourth list, being also certified by the clerk, shall be transmitted by the commissioner to the solicitor's office, there to be minutely examined, and to be produced by the solicitor and admitted as evidence by the general court, for the amount of taxes charged the sheriff: Ali which lists, it is hereby declared to be the duty of the several commissioners to have delivered to the several persons or officers on or before the last day of May annually, and the said commissioners shall take a receipt or acknowledgment in writing of the delivery of such lists. And be it further enacted, That the said commissioners shall also at the time of delivering the tax. lists of taxable property herein before directed, deliver to the clerk of his county, at the solicitor's office, a fair and correct copy of the state of the land tax, noting the State of land. 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 commission appointed to the office of commissioner under this act, ers refusing shall refuse to serve, not 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 after 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 refusal to act, notice of resignation, death, or inability of how supplied any commissioner, it shall be the duty 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. Vacancies commisioners Allowances And be it further enacted, That the court of each to clerk and county shall make such allowances to the clerk for his 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 exempted from military duty during their continuance in office. The sheriff of each county is hereby directed and empowered to pay to the commissioners respectively, the amount of their several allowances ouì receiving the clerk's certificate therfor, and the amount How paid. of such certificates with the parties receipts 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 govern ment. propetty. And be it further enacted, That if any person shall Penalty for give or deliver to a commissioner, a false or fraudulent delivering list of persons or property subject to taxation, or shall false lists, or refuse to give a list, on oath or adirmation, when re- concealing quired by the commissioner, the person or persons so refusing shall be liable to a fine of five pounds, and the commissioner shall proceed to list such persons property, agreeable to the best information he can procure, and all such property so a certained shall be moreover subject to a treble tax, to be collected and distrained for by the sheriff, as in other cases; and m 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 subject to a treble tax, which fiues and treble taxes shall 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 his hand, to the next court held for his county, which court shall forthwith direct the clerk to issue a summons, requiring the party to 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 taxed for giving in an imperfect or fraudulent list of taxables, and the person or persons, upon being served therewith by the sheriff, and appearing, shall immediately plead to issue, and the matter thereof shall be enquired into by a jury, or the court, at the de- thereon. fendant'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 amount of which fine after deducting thereout as much as may be necessary to pay the clerk and sheriffs fees, and such allowance as the court may think reasonable to make VOL. XII. G2 Proceedings Duty of all form. 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. And for preventing frauds or impositions upon compersons to in- missioners, Be it further enacted, That every person or persons having knowledge of any incorrect, false or fraudulent list being given a commissioner, shall give information thereof either to a commissioner, or the county court in like manner as the commissioner is directed, 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 sit ting magistrates, 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 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. Fines. if proprietor absent when commissioner And be it further enacted, That in case any person should be absent from his or her place of residence at the time the commissioner calls to receive the list, and it should appear to the commissioner that such absence was not intentional, or done with a view of avoiding the delivery of such list, it shall be lawful for the commissioner to 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 |