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I ` �������. �����. ��` a���hu����s. . �"�i ��e .�'°e�� of ��� �:,�1�9 On� ��a�f��ad, �e�a�� � ��; ,,: , �-Z�a��re� ��r� �i���t���-h��e. � : �µ , � ,�or �pportioning and af�'ef�ing a `�'ax of twen�y thou/'cznc� aszd eigh� Pou�ac�s, feventeen Shillings and fi� Pence, to anfv��er the exiger��ies ` of Ga�ernmenr ; anf.i �lfo, thir°teea� thou�'ri�a�, two hundred and ��ty- � �a�ht Poitn�s, �cr�d�x Pence ; to replaee the faane 5um, drawn o�t of � �n� 7Creafury of this Coinmonwealth, to pay the 1VYernbers of� the �ioufe of Aeprefentatives, for `�lieir attendanc� t��e fix laf� Sef�ions � �f the �eneral Court, from �he t��enty-fixt?i day of �'anu�cr�, one �� y �ncs�fa��d, fe�veri hundred and ninety-one, ta the twenty-ei�hth day � � o� .�1%T���c�,,� one thoufanct, f�ven h��ndred and sainety�-threP, inciuf ve. ��:I�EAS it is r�ecell`ary to anfvver the e�ibencies of Goverr.Tn�nt, that the '�reafury of this Commonweaith fhould be fuppiied ��it� ' tl�e Sum of tzventy thoufcrnd and eight Pouncls,feventeera Shillings anc� �r d'encz : Be it thzrefov�e encz�ed by the�enr,te atad Houfe of Reprefen�ataves, zn Gener�zl � ' �orrr-t a�'emblec�, anct bv the a�!thor�ty of tbe fczme; �I'hat e�ch i'own, Ii�i�ric�;, Plan- tatio�,_ and ot�er p3ace t�erein after named, within t��is �citnmo•raweaith, fhall be af�e;i'e�1 and pay the feveral S�xnas �vitF�which they �;ancfi re:pe��ively char�- C'i� kI'l �ISfo'1(.)���W�!7��:C�;.�'.:�Ll�?� a/3�, �'01117'�� / �ry �a ,.�,� i a � .� , ;�. �a. � q. ,� , . .. . . . , _. .. , .. . , , r' ,s f t i " � �. � Si � . �,.�' �.4� 'G . . � • � t � ! �y � M O O �,.; �, `�!- :-ry O w oJ 01 N I�. 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Q � � �1 � H � e� Ci e^ � rO� `iv . �^ O � .�p:I� y 3 S .O �1� O V y `L o.i� .�j.i V.y��• :. '� w..� b!j � �y�} �. 0� N ��i �0i r���.� w � �ZS w 4�s'v o' '� � � E ^C �HH,4 w � �����^y x �� � �� � �� � - . c� �l". �y� h o t\ �"�y, fi��:` ^F- n ,�C,,, " ��'�� ��w �, ��w�� ��wa,q������;�� . f� , s . �;, ;,�� 'i " �� � f '� A V l I;��� � � _ . , . � . - � - _ _<,. ._. _. � ,�•� _. . . �� . ,,.� ,.,,,.-,.. :;;., � ,� -� ' k - �r.' d�"da �. . _ . _ ����H.. .. . _ _. . � � i i l�n the �''ea� of oi�� L�.I�..D, z 7 9�e `Ta;-A�. 2 g <� . �; .�2�TD l�e it further ena�ted, That t�e '�reafurer of this Commonwealch, d� V , � ' �orth�vitla fend his �Tarrants, direc�ed to tlie Selec'�rnen or Afie�for� c�f each to��n, di{�ric�, plantation �r othe� piace, witlain this Co�mon��ealth, that are ta�ed as afosefaid, requirin�fuch SeIe�`�men or Afi'e€iors, ref�ec�ively, to afi�efs the Sur� hereby +�t upon i�uci; to�vn ar other place, in anapner faTlosv- `� r in�, tl,at is to fay—`10 af�efs all the inale poll� above ti�e a�;e of fiYteen years, wbthin tl�eir refpec}ive to�;ns, or ather.piaces ne�t adjoining tliein, Uelorg- � , in� to r.a other town or place : Provi�led, Such places were a•etnrned in the flaft vaIuation ; and all polls, being iliiriors, apprentices or fez-�ants, undeY the govern�ient of a n�afier or n3ii�refs, to be taY�d to f�ach rnaf�er nr �nii�rei�, ref�ec�ively, at ten pence eaeh ; and the remainder of �i:ch fiams fo fet to each � towa or other place, re�nec`�ively,as aforefaid,after d�duc`�in� the fums atiei�ed '� �n t�ie p�lls asaforefaid, on the inhallitants of fuch to�vn c�r�ther piace,as afore- faid, accordiiag ta the juf� value of the real ei�ate c�f each $rahahitant of fuch :,. . town or other place, refpec'�i�>ely, poti�el3�ed on the firf� day of Mcry ]a�, in his . ° own right or r'rght of others, 1yin� tivithin the faid town or place, improved or not i��proved ; and on the noii-refidents paffeiIars of real ei�ate lyin� , wittxin �he fair� to�vn or place, in their o�vn rigllt or right of o;hers, innprav- { ed or unimproved, faving all agreements between lar,dlords and tenants, and where no agreernent is; the landla�d to reimburfe c�ne half the tas ; and alfo, . on the inl}abitants �f fuch to�vn or place, and other perfans pof�e�ing ei�ates � 'within t�e fam.e,a�carding to the proporticrz of tl�e anio�ant af the ju�value of �I�eir perfonal e�ate, iacluding monies at interef� inore than they pay interef� for,aithough the farne be fecured by aa� abfolute conveyance of real ei�ate, if a , bond of defeafance or promife o�'reeonveyance has been given, and all othe� det�ts due, �r��re than they are ixadebted for, monies of all l�ind on hand, b�iak i�ock held in azsy bank, pubiic fecurities of alI kinds, and alfo th�� ju� an��unt of the val�ae �£all goods, wares and mercl�andize, i�ock in trade,ve� . fels of all forts at hon�e or aUroad, witti alt their f�ores and appurtenances; muley of one year old and upwards, and neat cattle of tw� years c�ld and up-. wards, and fwine of fix r�zonths�ld and upward�, and all pg•operty of tlze fe- veral kinds retuwne� ir. the late valuatic�n (excepting (heep, hou��old furni- " �ure, ��earing apparel,farming utenfils and tools of the i��eehanics) on _the faid firft day af May ; and tlie AtTef�ars of the refpec`�ive towns or other places, as aforefaid, fhall eftimate all the before enume:ated articles at fix per , centum, �tp;in the real value of the fame in the places wliere they are (except- -�;� ' in� unimproved lands, which 4ia11 be eftittzated at tzao�er centr��ra) and an the �; - amount of the incomes of the i�habitants wgthin their i•efpee"�ive precin�s, as aforef��d, faom any�r�fe�ion, handicraft, trade or empl.oyr�ient, or gained � , by tr�din� bp fea or land. , A nd the Treafurer in his faid�varrants �all likewife require the faid A�ef , fors, refpe�`�ively, to inake a fair lif� of fuch atl�ef�ment�, fetting forth in dif tinc`� columns, againft each peri'on's name, how much he or fhe is affe�e�l a� for polls, h�w mucli for real ei�ate, and�how mucli for perfonal e�ate, and how much fo� any income, as aforefaid y and if as gtiardian, or for any ef�ate in , his or her improvement,in tru�, to be diftinz"�ly ei�prei�ed ; alfo to infer� on tlieir rate bills the numher of acres of unimproved lai�dp�hich tl�ey have taxe�. to each of the non-re�dent proprietors of laa�ds within their reipe�ive to�uns, or ather places ; and alfo the real value at which they have ei�irnated th� '� fame : .And the lift or lii�s fo completed and figr�ed by them, in manner, as ' aforefaid, or by the tnajor part of them, to commit to the Collec'�or or Cc�l- ��c'��rsa Con�able ar �on�ables of fuch town or place ref�eC}ively, with a � � " �' � v��arrant . .,. ,._. ,� ��.,, , ,,. . , _ � .., �� - _ . .. ;�h ����u� ���� �� �_` : � �Y . + n , `'-�^+����`� � � , ' F �- �_ :�:. � �. . ,Af�, a . .� . . .. . , � �!�_ �.«ti,.,� ��.,: , ,•, �..�._3 �r.. , sea�: .. . _ . , , . . r ,E'. � .��-'-'..._ � s `' + I� th� rear � our L OI213, � 7 9 3• �� Ta�-Ac,`�. , ��arrunt oa� urarrants i�n due �or� af Iaw, for colIeciing and paying the fame t� the Treafurer of t.his Corra:nonwealth, on or before the firi� day of �Ipril � ��ext, and ro return a certificate of the name or names of fueh Collec"�or or Ca�ilec�ars, (:on�able or Con�ables, �vith the funn tfltal committed to them to � collec�,to th�e faid Treafurer,fome time before the firi� daj•of Decenaber next :— E�nd ���hereas tl�ere are xriany perf�ns within this �ommonwealth, who are �„�I�`' �nga�ed in trade, an�l wl�o almof� entirely negaciate their bufinefs, and ��ire �ll�ps, Pc<�res or wharves in other t�wns, than �ahere ttaey dwe11 or refide, and �fhofe �roperty and abitity in this re�ard cannot be fo well known to th� � ` �t�effors o� the feveral to�vns wherein fuch perfons dwell or refide, as to the Afief�ors �f the feveral towns wherein their bufinefs is tranfa�ed, as aforefaid. Be it fheref�re enac�led b?r the autl�ority aforefaad, That a11 fuch perfons witljin the defcri�ti��n aforefaid, ffiall be afi�ff�d, and pay taxes for fuch of their goods, �rares and merchandize, i�ock in trade, fhips and ve�i'iels as aa•e fold, � ufcd and improved in other towns than �vhere they retide in fucti towns, and by rhe Ai�ef�ors tl�ereof, and not in the tawns wliere fuch perfons dwell or �•efide ; and tlzey i�iall accordingly gice in, on oath, if reqv.ired, a 3ift of their , Evhnle ei�ate to the AfI�efi�ors of their refpe�ive tawns or places of refidence, . di$inguifhing t�hat part thereof is rateable in other towns ; and in default eheree�f fhail be doomed by tl�e Af�eii�ors refpe�`iivzly : Pro�Jided alway.r, That , ' , �t}�is claufe be not in any ca�'e fo eoni�rue�, as to enable any town to tax any ' inhabitant of any other tosvn, for any ei�ate fvr �yhich fuch tou�n hatli heen claar�ed 'an the lai� valuat.ion. Protiia'ed neverthelefs, crnd be it furtl�er enttc`led, That the fallo�ving perfons, � � vi7. The Prefident, Profefiors, '1'utors, Librarian, and Students of Harvard- 'Colle�e, w11� h.ave their ufual refidence there,and who enjoy no other pecu- niary office or employment ; alfo l�inii�ers of the Gofpel, and Latin Grammar , ^ �ichoolmai�ers,are not to be a�efi�ed far their polls or ei�ates,unlefs their e{�ates ` be not uri�ier their own ac�:ual manageinent or improvement, or not in the �arifl:es in �vhich they are fettled ; and alfo all perfons who have the manage- ment or impravement of the ef�ate of H�rvard•College, are not to be afi�effed . ,, �c>r the fame, nor Indians for their polls or ei�ates ; and if there be any others w'ho by reafon of age �r infirmity, or povert�r, are fo far unable to pay as . orhers, tost�ards the ptab�ic charges, as that in the judgment of the Ai�e�i'ors they ought to 6e relieved in their taxes, in any iucl� cafe, the A�efCors ma�T ' a exempt the polls and ei�ates of fuch �erfons, or abate any part o£ wliat tfiey �re i�t at, as they on their oaths fliall deem ju� and equitable. �lnc� be it furzher ena�ed, That the Juftices of the Peace, at theix refpe��ive � fef�ons in th�ir feveral .counties, u�hen duly a�:t�orized for the a�efsment of a county tax, ihall apportion the fame on tlie fcveral town� or other places in their ref�ec�ive counties,as aforefaid,in the proportions �f this tax : And the 1��e�ors of� each to4vn, parifh, or other pl�c� within this Commonwealth, in ma�in� cnunty, town ot parifh taxes, �hall gov�rn themfelves by the fame rule, and �i'fefs the po11s in their refpec`�ive to�vns ar :pariihes,in the fame pro- �ort�on as the faid palls pay towards the feveral fums with which the faid. ' tz�wns or ocher plaees by this A�t refpe�.ively i�and charged, having regard � to all fuch alterations of polls or of property as may happen within the fanie, fubfequent to their affefiing the tax, as aforefaid. And the AtI�efi'ors of the � �, feveral towns, whach by t11is A� are charged with the pay of lZeprefentatives, �hail ai�efs fuch a�iditional fuin on the polls and ef�ates, as afore:ai3, within t�eir refpec'�iY€ �owns, and �a11 app�rtion the fame an the propartions at v��hich fuch polls and eftates fhall be refpe�ively fet, far raifing the fum of ' tzventy tl�oufarad and eight pounda,/'�venteen fl�illinga and�,s pence. ,�n� � 5 . a r _ r , �� � _. y _ �y'+:" � ��}'.��� � �� � �� � s ,�'�,,,;.m'�� ._. .. :., . .. -a�' .' . .. . . ._ `a_.��xuK....a��;r�.p..�. . _ .z%. .. . _K.��y�. . .. �, . . ��N� .. . sk:.. .y .. . _.d . ., . _....F.. . . _ .. -. _ �a= ;: ., � a ' ` Tn the 1'°�ar �' our .�0.�1� 1 � 793• ; ,. � � Tax-A�. 23 �nd be it furthcr ena�ed, That the Z"reafurer of this Comrnonwealth �hail ' + fend his �varrrant to the Sherif�'of the county of I,�sacoln, requiring him to � colIe� tlAe �u�i by tliis a� a�e�ed on tlie lands belongi.�� to the 1'l��moutlt ' Company, io called ; and fhall i�'ue his ��arrant ta the S�}eriff of tre county of Hancock; requiring him to collec'� the fum, which by this Ac� is direc'�ed to f„� ' be a{i�eii��:d an the lands lying within rhe claims of the heirs and�flig�s of the late Briyadier L�'aldo, both of which f�ums a;e to be collec`�ed in the fame man- ner as Con{�ables or Collec'�ors,are authcrrized and diyer"�ed,to �roceed in col- � ` 1ec'�in� the taxes laid on non-refident pro�riet�rs of unimproved las�ds; and to be paid into the TTreafury of this Gcmmonmealth, on or before the firf� day of - flpril ne�t. 19nd be it further enc�c'�:�cl, That no Order fhall be drav�n by the Treafurer of this Common�vealth, �n any Coni}able or Colle�'�c��of this taY, for any part of " the fame. In the HousE of I�,EPR�'SENTATIVES� �une zo, a793, , , This Bi:l having had three feveral readings pai��d to be enac'�ed. " � WILI.IAM TUI70R� SPEAKER��ro. tem. ' ' In SENATE� �une 20, i793• �'his Bill having had two feveral rea�ings pa�ed t o be ena�ed. , S.AMUEL I�.HILLIP�' �RESIDENT. a , � - � Approved, �une 2i, 1793• ' � o � � � A � � � � �e , ` �' True Copy. Attei�. � JOHl�T .AVERY� �UTl. SECRETARY. ,o � �'���'�,.�„��,.�� � ��__�� � ��� � � , ,� , � � `��,��-'�.. � , s . , � ��= � � � ����I 1 �t =_ ,/ . � `�\` � � k("'— } �_�� � ,= --, ,�� , � � BOS2'ON, (MASSACHUSETTS :� �' i'RINTEI� AT TxE �$�rP �J�'�f�, B� THOMAS AIDAMS, PRINTER ro z-�s HO�NOURABI.E GENERAS., CAURT. �- , � ;d,DCC�7,'CII% t { _ , � r � ,t; „_ i �- � � �� � �,� � . . . .. _,.. �h.- ., .- � ; ..� � . . . . ,. . . .. � , � � f rY��,,, Y � .�� � ?r s`rts�v �� � n�'�' . - -�i:' +,E r g ry .. � ._ �_ . .- �•y � . . . . . � ,i�ify�.��h�'`Y+ n�a�.��.��., _ _ . r r