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' J� .�,��i�xt�o-S 4 1� r y �� P����� tdi.��. � '� ��� r �Lc'r 2. .1��it furz,��r° en�c�e��, 'I'lz�;t the Treaiurer of this Comman`vealth c�o f�r�r�- tvitli fend his �yarxan.t, dire�ed to the Selec�me�a or A�Teirors of eac'-i to�:vj�, �x�'trit�l, planta�ion, o-r oth:er p�ace, wit�in t�7is Commonwealtl�. the Inha�itanrs ivl�ereof are t���� ea as afore�'aid,r�quirin�fuc�i S�.:ie�'alen orr�ff�:!iors refpec�ively to afrefs, in ei�Ilars a��ci �ents, the fu.mherebyfet u.pon fuch town., di,�'.tric"�, plantation, or other �i,�ce, :�� m��zz_ , ner following,th�at is to fay, all the male po�ls above tne a�e of fixteen y�,ars, wi�h<n tiieir . �' xefpe�tive t��vns, dii�ric�s,plantations, or other places adjoinin� tl�e�n�.belon�;in� to no other t�wn, dif�ri�, or ��an.tat:on, ( pro�i�e 1 fuch placvs`ver�r�xur�e� in tl�c, lal� �ralua �tion) atl �he polls �fore�aid, b;.ing r�zin�rs, �..pprentices, or iervarits, u��ler the g��ern- �nent of a mwf�er or r.sifirzfs, to i�e taxed ta fu.ch tna�er or rn'ri�re3's refpe��_iv�ly, at t�v�ri_ I ty-eight cenis each, an:� the remainder of fiich fum, fo fet tc� eac?� tawi�, di,i��ic.`�, p1_an- - � tation, or other place ref�ec.`�ively, as aforeiaici. (after dedu�i.ib tiZe fU�ns airPffed on th� �olls as afo;efai�),to ai''ieis on the inh:a�itants of fuch toti�n, dii�ri�, p'�i;tation, or other �lace as aforef�.id, accordin� to the juft value of the re�l ef�ate o:i each i�ih�bitanr. I c��fuch town, diltric�, plantation, or other place, ref�ec`�ively, by hitn,her or tl�em p�i=y fefi�ed, on the firfi dayof May next, in his, her; or their own ri�ht, o� iiz the right oL ,� others, lying ��ithin the faid town, diitri� or plantation or other pIace,i��1}�rove-�l or no� ,,` �inprovec�, excepting peti�s in ho�tfes of�ubli� ��zxoi-fhip, and on the r�on-re�ide�it pro,�r;e4 � �c�rs of r.ea1 ei�ate, lyia:� �vithin fuch to�,vn,diitriL�, plantation, or other place, in t1_Z���ir oZvn r�l-�t, or in the ri�ht of others, improved, or not improvec�., faving al� abre�:me-ri:; bet�ueen.la�idlorcis a�1d tenants; and where no agreement is, the landlord to reimbur:� , " fuch tenant, ene half of fuch tax; and alfo on tlze ii�tiabitants of fizch tc�`vri, cli(�r�e�t, � piantati�n, or other place, and all otl-ser pErfoi�s poi�ei�'ing ef�ates� witllin the - faine, accardir�g to the �ra�c�rtion of the amotznt of the ju� value of their refpe�i:ive p�rfor.a�. . ef�ates, includino monies at interef� more than they pay interef� for, although the ianie �e fecured�y an abfolute conveyance of real ef�ate, if�, bond oz defeafance or promi�e � of conveyance has �een �iven, and all other debts due, mare tl�an they are inde'�ted for, nioney of ail kin�s on hand, public fecurities of all kiilcls, aiid baylk ��ocl� iie�d in an� banl�,acc�rdin� to the juft value thereof, and al:�o tt3e juf� a�aount of the value of alI �oods, w�,res; and merct�andize, or any other {�ock in trade, veffels of all forts, at l�orne and abroad, �x,ith all their f�ores an:d. appurtenances, inules, r�orfes, nea.t-cattle each of one year. old and upwards, an�l f�vine of f�x months old and u�;��ards, and all other � ��roperty of the fe�eral kinds xeturned in tlie laf� valuation, (exceptiri� ��eep,houiehold' furniture,we�ring apparel, farming utenfils and tools of inechanics), on the faid firf� ciay of 1Via;r. And the Aii�ef�ors of the refpec.`tive towns, diftri�:s, plantation�, ar�d other ` places as aforefaid, fhall eftimate all the before enumerated artic�es at �ix per centum,- � upon the real value thereof in the.places where they are (excepting unimproved tands which fl�all be ef�imated at t��o per ce�tum, where they are f.tuated,) and on the ay mou�lt of the incomes of the inhabitant�s, within their refpee`�ive precinc�s as afore�aid, . fram any profeffion, handicrafY, tradeg or ernploynient, or �ained l�y trading on fea oi "' l�.nd. And tne Trea£urer nn his faid warran+s fl�all like�vife xequire thP i'aid ai�ei"iors refpe�ively, to make a fair lif� af fuch a�ieti�ments, fetting forth in eliftir�� columns � �gaini� each�exfon's name, ho� rnuch he or{he is a(_'fei�ed for polis, how nit2ch ior re�� �f�ate, and ho�W much for peri�onal eftat� and inc�me,as aforefaid ; and if as g���l�-�.zi_�ix, or fo� any e�ate in his or her poii�efi�ion in tru{�, to Ue dif�in�ly exprel7ed ; and alfo t� � infert fn their rate bills the nuinber of acres of unimproved land, which they have tax- , ed to each of the non-refiaent propri�tors of�latids>within their refpe�ive towns,c�il=ri�,is, plantations, or other places, and alfo the real value at which thPy have ei�imat��d t�iF- ' fame,and the lif��or lif�s, fo completed and fi�i�.ed by the�n, in m�nner afore�aid, or by the major part of them, to comr�iit to the Colle��r or Co1le�ors, Confiable or C;ori� i�ables of fi�ch to�vn, diftri�, plantation or other place, reipe�ively, with a warrant o� � tivarrants, in due fors� o�la�v, for colle�in� and payin� the �ame to the 1 reaiurer cf tnis Commonvuealth, on or beFore tlie�ir�t day of Apri1, in the y ear of our Lor<�, �=e '?,` ' tlioiifand � � " . �r�,��p '�.. �..�r�ii i��=�.'_..,... „�. . , �. . '`��` . ;;. 1� ���� ���. ='k'y..,. thoufand, eight hundred and oae ; and alfo to i•eturn a certificate of the aame or nanats a of f�xch Coliec`�or or Colle�°ttors, Conftable or Conf�aUles,with the fum total committed to them refpe�i��ely to collec`�, to the faid Treafurer, fome time .before ths firft day of December next. SECT. 3. And whereas there are man� perfons within this Common�ealth w�o.are . engaged in trade, and who almof� entirely ne�;ociate their bufinefs, and hire fhops, itores and wharves in other towns than where they dwell or refide, and whofe pro.perty `' '� and ability in this regard cannot be fo well known to the Aii'ef�ors af :the feveral towns, �:�;,�, diftri�s, or plantations,wherein fuch perfons dwell or refide.,as to ths :Af�eii�ors of the fev�ral towns, i�herein their bufinefs is tranfaF�ed as aforefaid : -�� Be it therefore en�c�ted, That all fuch perfons°�aithin the-defcription afoxefaid, flaall be affefi�ed by the Ai�'efi��rs thereof, and pay taxes for �faa.ch .af their,goods., �ares, and nierchandize,or other ftock in trade, fhips and veii�els,as are.fo1d, ufed,.and improved � in fuch towns,other.than where they refide,and not in the towns where fuch perfons dwell or refide ; and they fhall accordingly give in on oath, i�requir.ed, a lift of fheir whole eftates, refpe�ively,to theAii�efi�ors of their refpe�ive towns ar ,p]aces of refidence, ' diftinguifhing what part thereof is rateable in other towns ; and in def�ult thereof �halt be doomed by the Aii�efi�ors of fuch towns or places, where they refpE�ively refide,u.r , have their home. Provided alway.r, That this claufe be�at.xn any cafe fo conftrued as -' to enable any town to tax any inhabitant o.f an�.o.th�r to��n�for �ny .ef�ate for which ,��`f �'uch other town was charged in the laft v�luation:. !`��;: S�eT. 4. Provided ne�verthelf, .fl�ad.be,itfurther ena�ed, That the Prefident,Profef- 1 �ors, Tutors, Librarian and Stud�nts of Harvard5 Williana.r, and Bowdoin .Golltge.r, who ' have their ufual refidence t'h�re, and who enjoy no other pecuniary office or employ- , �zient, alfo Minif�ers of the Gofpe.l and I.k�.tin-Grammar-School-m.a�ers, are not to be afieffed for their po11s and ef�ates under theirown a�ual znanager�ent or improvement,, lying in the towr.�, dii�ri�ts, or parifhes, where they ar� fettled, and alfo aIl perfons ' who have the;�ianage,m�nt or.improveme�t of the �f�at�s of Hartiard College, Willianzs' - �College,.�t�d Bo.wdoin College, in this Com.mo�wealtih,are not to be ai�efi�ed for the fame; . nor �x�dians:�or .t�eir po11s and �f�ate�s ; and if there be any others, who, Uy reafon of age,infirmity or povert�, are unable to pay tow�irds the puUlic charges, and in the judgment of the A{i�ei�ors, ought to be relieved in their taxes, in any fuc$ caf.e fhe Ai�effors refpe�ively may exempt the polls and ef�ates of fuch perfons, or abate any p�rt of what they are fet at, as they, on their oath,tha�l deem juf� and equitable. S,�eT. 5. �Inc� be it further e�z�c`�edi That the �uf�ices of the Peace,at their fevera� ; Se�iions, in their refpe�ive �ounties, w�en duly authorifed for the afi'ef�ment of a County Tax, fhall apportion the fame on the feveral towns, diftri�s, plantafions, and � other pl�ces in their refpe�ive �ounties, as aforefaid, in the refpe�ive proporrions vf , this '.Cax ; and the Affe�ors of each town, parifh, diftri�, or other place within th�is tCommonwealth� in making county, town, pariffi, or fociety ta�es, fhall govern them- �el��s by the fame rules, and afi�efs zhe polls, in t�eir xefpe�ive towns, pari�hes or focieties, xn,xhe fame proportions, as the faid polls pay towards the feveral fums wit� � whi�h the faid towns or other places, by this A,� refpe�ively f�and charged, having re- gard to all fuch alterations of polls or property as xnay happen within the fame, fuUfe- fequent to ati�effing the tax laid by this A�. Pro2�ided al�ay.r, ''Tha.t it fhall and may be lawful for any town, di�ric`�, or planta- tion, t.o levy, znak,e.and colle�t any cnunty, town, parith, or fociety tax, a��d for that ��urpofe to,caufe:a valuat��z�;�o be taken at any time of the year,which the faid town or �ther pla�e fhall�ieter�iine tove expedient, at a legal meeting, warned for that purpofe< And the Affe�ors of the fever��l Xo��ns, which by this A� are charged ��vith the pay of Reprefentatives, fhall afiefs fuch additional fuin on the polls and ef�ates as aforeiaid, within their refpe�ive towns, and fl�all .apportion the fame, in the fame propertion at �uhich fuch polls and ef�ates fhall be refpe��ively fet, for raifing the fum of one hundred �zrtd �,��irty-il�ree thoz�i�nc���ur I;u�t�lred prd tl�irty,five dollag-,r a�zd tJ�irteer cents.. , n.�E'C a o , �;. • -. ,� �,; ,�,. _ � " _ _ ;i' ',; "' �i -:�:', �. � " � � "� . ;� � � �' � y�;� �`�` � . - , -� - t �. _ � ��-�►�_., � M :�,.,��,�;• . � . �,� ; .,i.,. .. _ . �; _,r . _ .... �. •:-�� _ _ _ • �, a _ ; ,, �-., - __. - y�,�k . ����lk� a.�: .;szE., j �� �� 1 . 'i;;,� �� S�cT. 6. � And be it further enac7ed, That the Treafurer of f�is C�rnmont�veaItb, i �hall fend his��Tarrant, to the Sheriff of the County of Lincoln, requiring him to coll�c'� ` tl�e fi:m by this t1c`� af�eii�ecl on the lands Uelonging to the Ply��aou�h C�naj�any,f�-� cali�`d; ., and fr�all ii�ue his ��larrant to the Sheriff of the Gounty of Hancack, req��zrir.� �hiraa t�� colle�t the fums which by this A� are dir�c'�ed to be ai�e�ed on the lands lying wfthiri the claims of the hiers and ai�igns of the iate �rigadier Vr7�.L Do, alfo of the Lincolnff.;ire ` Co�fzp�ny.of I'wenty ��clates, and of the �en Origi�a�l Pro�rietors, fo called; all �vhic� �ums are to be colle�ed in the fame xnanner as Colle�ors or Conf�ables are authorifed and dire�ed to proceed.in colle�ting the taxes laid on non-refident proprietors of un4 improved lands, and to be pai�l iatc� the Tzeafury of this Carnmoiiwealth on or beiore �'`1 the firf� day of April, in the year of our Lord orie thoufand ei�hx hundred and one. - SECT. 7. flnd be it furtl�er ena�fed, That no order iha.11 be di:awn by the '1'reafurer of this Commonwea�h Qn any Conf�a,ble or Colle�tor of this Tax,for any part of the fame. SEcr. 8. flnd be zt furtber enac`ted, That twenty tl»ufand dollal:s of.the fum ordere� to be ai�ei�ed and paid by this A�,be,and hereby zs appropriated towards paying th� antereft on the public debt; and the refidue for defrayi��g the expences o£Governmente �✓ � SECT. g. Be it further eraa�ted, That the Sele�tmen or Af�e�ors of each town, dif �' #ri�, plantation, or other place ivithin this Commoncvealth, the inhabitants whereof a.re f �o be taxed as required in this A�, be,and hereby are dire�ted to make their fevera�. �ate.li�s, to.b�_committe.d�o �alle�.`�ors_ox 'Conf�abl�s,in the£arms pre�cribed at the foat ,of this A�. � �Forna of.��e L��to be made by �I��r,c and contnaitted to Callec�ors ar.Conftable,ro � .. . �(�/'G" . �E �� STATE TAX.. � � Names of Perfoizs Number Perfonal�f�atei I� to be taxed. I of.Polls. I P��1 Tax.I &eal �f�ate.I and Income. � Total. I� � ! ( '�3o�1s.Cts. Dol�ar.s Cts. I?ollars Gents.;Ds. Cs. � ��d �I I � I � � �I� .�.,_ .���--- � � g'orna of Rate Li/�.c f non-r�dent Proprietor.c' uninz��roved Lands. ��— � STA'TE TA�. ��"(�� ' '�) Names of Per-Number of Number of Divifion Num� V�_ f� � � fons to be taxed each Lot or defcription of the ber or ��. Tax. TotaL !� (if known.) (ifknown.) Range�if known.) E�cres. i �?+ l�.C. D.C.'D. C. �� � ,) �� . � — — �� 1� the �Iouf� of Reprefent�ti�ve.r, F�b. i g, i 8oaa "This Bill, having had three feveral readings, pai�'ed to be er.a�ed. EDWAKD H. R.013IiINS, ��'�Ecrke�. In Serante, Feb. a z, a 800. a• This Bill, having had t�vo feveral readings, pai�'ed to be ena�ed. SANLU�L F�IL�..IP,S, Ps-f�len�. -Feb. -2q,, i800, �iy th� Lieu�tena�t Go�ernor approved�� � 7VIUSES GlL�� , .�.<>....,�..--�.-�—.....<>._ . ����� �x�� ��r���9 ���n�er� �v ���� ������ � �� �� `'� r-� o � _ � � �.� ��,- � � � �� , .H � _ .._. ^. �1,� � � ���1" $� aa ��� y� ' _' .6. � .. � � � . ' , ' . "�!'bu.. .. � - ' . }� �.�� ' . i �' �'p i� .. . , . .. 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