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HomeMy WebLinkAbout1786 Massachusetts Tax Act . tr-�r�; � . .. ,��' — 3��`�(. a' _ ��f� . 9 � � � �y ... . . . �': � � // - � � �� � �' `�s � ; h�i�,,;; b ��"� �� ��, t H � g � � n. � 4 � ��y�2_.__� _.,.Si''�4� -�'" ���n���.�v���th ��' I�����C�Ll�����a �ya tl�� �`e�� �� ou� .� �� 1�, �sa� �hou���r�,I�ve� �u�d�'er��n�l �'i�hty-�Six. � . � ;' '�1 `.. s.- I ' \, .. � ` �'or apportianing and af�`effan� a Tax of th�°ee_hund�°ed tlaoz�icnd, foa��° . ' hundred'a�td thirty�n�e Poi$n�s," one Slaillircg and th�ce Peyzce, viz;:-;Clrie, ' bun�red and�oYty.five thoufand,fx hund�°ed ancd fi�ty-fi.ve Pou�zds, f�r th� Purpofe of corimplying with the Requi.fition of t'l�e. United States in .Cqn= ' refs afi'embled of the twei�t feventh�.Da of Se te��aber �nno :�anlini � � Y- Y : 1� 9 ; one Th'oufancl fe�ren']FIunc�red and Eighty-F�.ve, ; far raifing tw�nty-fiv� thouf�tn�f ven-hun'dred`and`eighty four Povind.r, one Sl�iiling �r�r� three Pence, for th� Support of Government j and t°zuenty�nine thouf�ncl Pounds for. the Payrneat'of Inter�f� on`the confolidated.1Votes of this S�ate ; and �the-Surri of one hundred thou�'and Pou�d.r�for th� Purpofe c�f r�deeming th� �2.emaindei:'o£ the Ariny Notes, "fo called, which became pa��ab�e in tii� '; �Years one T�aufarid feven Hundred "and .Eig�tX--�'c�ur, one '�'houfin-� feyen'H`uridred and�Eighty-Five, and one Thoufand feven I��an�r�d an�. Eight�-Si;Y;not already provided for ; and alfo the further �u:>� af ele v��fz thouficnd and one Pound.r, eig,h�een Shz7li,?�.r, to repl�ce the fam� Sul,� drawn out�of the Treafury, to �ay the Members of the Houie of RepreV fentatives, for their A�teridance tlie fiv�laf� Seffions of the GeneraJ. �oui-�� � ,. -� H E R E A S it is neceff`a�y that im�nediate p:avifion Lt� made to fupply the treafury of the United States, g�:rfua��� � to;'and� in compliance with the •requifitian ;of tnc� Unitec� s States ir� Conbrefs a�embled,, a€the twenty-feventh da�� of.�= September, �Inrao Domini,� one thoufand feven hundxed and �;ighty-fi�e; and to raife mo�iies,fu,,ffici�nt„t� fu�port,:the �1}a�ges of ci'vil go� �rernment within this Commonwealth, and to pay fome part of;the in�ereft or� �overnment fecurities, and to redeem the remain�ier of tlie arn�y notes if�ueci �y the Treafurer. of this Commonwealth, purfuant to a law paffed the f fth d::��r �� �'ttly, one thaizfand feven hun�red and eigl�t�-one : : � I3e at enc��ed�y the.Senate ard Hoz�e�of;��PeprEfentataves, in General Court �zy(J'em� d�led, arad Gy tlie rCuthority of the fame, Tha"t each:Qto.wn,,;�li{�ric'?�, plarit�tion, Znc� �ti�er place withzri this`Con;imonwealth, ,i�i�l1 }�e .ai;eficd: �;nd pay the feveral �u�zs with ���:�.i:,� ��ey�at�cl char�ed in the follovviai� fchedule, vize �c���;t�- . - __ � _ ., . _.__ -_ -_ __ . ..� _ _� r< : ,�.:, , . . i '`-.r��ti1���f� b�= .�i�"�ee1��c. � : �� ��... _ ,� � h t -#�=T � y� - �-k r. _ - S 1 �+N. . 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Y 9 � 11�ad Ge it enac`�ed by the c�arthoraty aforefatcl, That the Treafurer or this Co::imonwealth do fortli�vitli fend I�is warrants, direc`ted to the Selec`�men ar Afi'efT�ors of each town, diftric"� or other place, ��ith� in tl�is Comr:zonz�vealth, that are taxed,reauirin them reipe�ively fo ��r ' ati�efs the fum hereby fet upon fach to��n o� ot�er place, in manner r follocdin�, t,:�at i� to f�iy, to-a�efs all the male po3�s above the ao��offix- � � » teen years��ithin their refpe�rive to�vns or other places ne�t�djoinin� to them, belonging to no other to��n or pla��, including��egroes and mulattoes,and tuch of them as are under th� go��rnment of a maf�ei or miftrefs to be taxe��a fuch rra�er or mifrrefs re��;ec�ively, �n thc �'ame manner as minors andapprentices are taxed,at twenty..fi2,��/h�llinz� each;andtheremainder of the fum fet�oeachtown oro�he�place,aftF�� �leduc`�ing the fums a{i'e�ed on the po�ls �.s anorefaid,on tIi;:inhn�itants of the faia to��n or other place as a�orefa:d, according to the juf� vk� � lue of the ��hole real eftate by each inhabitar.t af'fuci� to�vn or placc i•efpe�ive.y poi�'ei�ed, an �he fir1� day o�1'✓lay, one thoufand ies�en ,. laundred and.eigtity_i�;in his own right or in the ribht of others,lyin�� within thv ftid to��n or pla�,;e, improve�i or not improved ; and ori ��� the nona•efident pol�ef�'ors of real eftate lyiFn� within faid to���r� �;- place, in their o��r. right or in the ri�ht; of otrPrs, improved or no� improved ; �'aving aI1 ag;eem.,nts betwc�e� ?wn�l��ds and tenants ; ., and ��here no a�reement is, the landlard to r,:imt�urfe o�e ha?: oi the tax ; and alfo on the inhabitants of fiich town or p;ace, and on � other perfons poffeffing eftate u-ithin the fasYie, according to the prcy� portion of the an�ount and juf�valt�e of their whc�le perfoiial e�at�, ir.� cluding money at interei� inore than they pay intei'ei� f�r, a�tho�iglz the fame be fecured by an abfolute conveyance of reaI ehute, �r�a bonci of defeafance or a promife of reconve�ance ha$ be�n �i��en (e�ce,�i:�� only fuch monies as are lent to governn:ent, �r,d'oy an ae'� of��y�_N�_ � ment e�prefsly exeinp�ed fr�m taxation�m�onies oi aii kind in.�anci9 and alfo the amount of the ju1� v�lue o:�Il �oads,�tiares or ���.cil�i,_ dize, �t}ock in trade,vef?'els of alI forts, at 1-:o.me o� aLread,v�ritii th�i-r � , ftores, appurtenanc;,s and appenda�es, �late, ho�fe,, c�en and c�ttie of all forts and ages, f��vine and arain of all i'orts, and aI� ?�inc�s o� thc produce of the land, and all other property �=�t,a,focver, �xce���in`� fheep, heufehoid furniture,�vearir.� apparel, farming ute.afi's�ncl tl_�„ tools of ineclianics,on tl�e firft day or l�qay ne�t ; �tnd tlie Af:�ef�ors i,z - their refp�c'}i�Te to�-�ns or other places, i�i�lll e�imate ��11 t�,� be;��e; • enumerated articles at fix per ce�at. upon tlie real �ralue �t�the�amc, i.; rhe places whcre they are (excepting unimproved 1_anc�s, �vhiclz i�aall be e�irr�ated at two per cent. an]y)and on t�:e ai.7ou:t of ti�eii•iii�of.le fi'orn any profeffion., falculty, handicraft, t:ade or en�ploy��:ent, ur,d .s '�. , alfo on the amount of all thear incorn�s and��ro�its�ained b�tr��d�ri� by fea or on fhore. Aiid tlie Treafurer, in liis �iid wai•t•a��ts, �1.•aii like«�if: require theAfTel�ors to ix�al�e a fair 1if�of�tne faid afTe:imc�.t, ' F fetting forth,in diftinc`}columns a�win�eachpe.I�n's n�:,1��,��oj�,rnu�?a �ie or fhe is af�efi�ed a� for po;ls, and I�oe� mucla for real e'�ate, anc� Iiow inuch �ar �erional ef�ate, an�how much for�°aculty hnc! fo�- in- come bv trad� as afcrefaid; and if as for�uardian ar for<;ny e.�t«t,,i,� 2�isorheriznprovernent intruf�,tnbediftinfi��ye�pre�ecl_; anclf��a?;alfi� infert upon t1�ei�r rate hills t�P r.��zrber of�cr�s af�ri::z�;iovFd lar:<� " �}�ic��, ; � _ F �4 .+�eV� � -''" ' a �,a .q ��: - _,_• Q„�.±ja�"-.. .;�.:_,� L,�, � �` �,t i �.�u�.�- � A . �� �� . � .. � W ♦, . . �' '�� s5S` :,,r,.� ,.. ,..w-..� . �'i�T. _.,.k :��.,St;.: �.,1_ „ - ... i. ,. _�, ., ._ i.�fi: . v . ,.�. x,.,, � . . . ,.v _ ,.r.�h... ._� . i I ��a ���e �''ear o�' o�'r �, 0 1� .D, 1 �-�6. � � _ _ �� 'I`aY-.Ac�. : - - -� � 'f _ -- - - - � � �cvhich tj�ey have taxed to each af the non-refident praprietors of land tivithin their refpec�ive towns or other places, and alfo the real valu� at �uhich they have e{�imated the fame; and the Iii� or lit�s fo perfe�a ed and fi�ney� by them in manner afcrefaid, or by the major part o� thetri, �o caznmit tc�the Collec'�or or Colle�ors, Coni�able or Confta- bles, of any fuch town or place,with a warrant or vvarran*s in due form of law for colle�ing and gayins the fame to tt�e Treafurer of this Common��ealth, artd to return a c;e~tificate of the name or names of � ; �uch"Collec"�or ar Coll�z�ors, Cor.�able cr C�ti�iablcs, ��ith the futri total to each of �h�tn coinmitted,unto th� fiid Treafurer, f�ine time before the firi`� day of�uly next ; and make and fuUfcribe a eertifim cate of the fame in due foran of law. �'rovi�ed nevertl�zlefs, That th� #�ollo�uin� perfons viz. The Pre�dent, Profeffors, Tt�tors, Librari3n� and tl.e Sfudents of Harvard Cal��:ge, �vl�o ha�e their ufual refidence thPre,and�uho enjoy n� other pecuniary o�c:� a:ti• emplo j-rrie::t, anc� fettled Minif�ers of the �ofpel and Gramma�� �cfiool Mai�ers; are no� to be a�'elied for their�olls or f�r thei:- e'�.:�tes, unlefs their e�tate '�e not under their a&ual inanagement or ��:,;rc;-�e�r�nt, o� not in tll� pariihes��vhere they:are fettled ; and al�� all �,erfons who have th� management and irr�prc�emant of the ef�ate of�Iarvard-Co34e�e, ar� not to be aiTer?'ed for the fame, nor Indians for ;tl�eir �olls or ef�ates � and if tlaere �e any oth�rs who by reafon of a�e, infirmity or poverm i ty, are �an�,ble to pay, as others, to�varcls the pub�ic c��ar�es, or an�r � �vido�vs or orphans,wiio depending on the interei�of their money foi .. f their fi�bfi{�ence, or w��fl by receiving pa�er mo:�ey in the courfe of the late ��r•a.•, have beei� foreduz:`d, as that, in the�udgement of+he Af�efi�ors the � ou�ht to be relieved in their taxe� � in an i'uch cafe y � , � Y � the A{i�efi�ors may e�empt their,polls or ei�ates;or abate any part of �vhat they are fet at, as they on their oaths fhall think jui�anc�equita- ble. A�nd the Juf�ices in their Sef�ions in their refpec'�ive courities � af�embled,in apporti�ning a county tax or at�'ef�m�nt,are hereby order� , ed and direc`�ed to ap��artion the fame on the f��veral towns or other places,�n�u�hcour.ty,in proportion to thistax; andtheAffef�ors tn eaeh / to�vn, parifIi or other place within this Comin�onwealtl�, are alfo di- r ec`�ec�, in i7ia,�in� toe-�n or parifh taxes, to govern themfelves b� the fame rule,Iiaving re�ard to all fuch alteratioris of polls or of property - � as i�ay happen witliin ti�e fazne, £ubfequent to their aire�iing this tax ', � as afc�refaid. 11nd be it fur�h�r en��ted by the authority a�'urefaid, Th�e the Com- f mi�ioner of the loan-o�ce in this State, or any Juftice of the Peace, �r Clerk af any to��n, dif�ri� or plantation, be,and they are hereby refpe��tively authorized to adminii�er an. oatn or afiirmation, (a5 the � cafe may Ue)to the holders of certificate�of iiquidated debts hereafter- mentio�ied, other than loan-oflice certilicates, in t�ie form fallowing; ; � �aiz. � You fl. B. do folemnly fwear o�r af�irm (as the ca�G i�zay be) tha� . , ° �' tl�e certificates in your pofie�ion, now exhibited, c�r to be exni- 1-�ited ta the Commifftoner of tlie Continental Ioan�office, is bona ' � fide the �:operty of this Com��onwealth,or a citizen o� citizens �� of this State, or of fome corporate�ody or charitable in�itution �,�ji.thin the famey or of fame perfdn z�rho is not a �itia�n of a.n� � � ��f the�TJnzte� �t�tPss �'o� helP xort G (� 1?= � - ` - : •;.��; .� �rr the Y`ear af ou� �, 0 � �, i 7�36. Tax-A�. z r t�nd any Ju4�ice of t-he Peace,, or Cler1� of any town, dif�ri� or plantation;before whom.fuch oath or af�irmation 43a11 be mad"e,�hall make a.�td fubicrib�a certificate tlaereof, mentioning therein the date an� numQer of.fucn certificates c,f liquida�ed debts, and the perfons to wh�m,.and.the fums for ��hich they were given ; for each of whicn oatlis or affirn�ati�ns, and certificates thereof, he i�iall re.ceive fix pe7tce, and no more, to�be paid by the perfon or per��ns eYhibitin� . the fame. ' .r�r�t ve it furt,.',er ennc`ted, 1'hat t°he Treafurer of fl�is Common- �-ealth be, and he is hereby dire�eci to iiTue tc� fuch pofie�Tors of ariny notcs as fhail apply for the farne, a certificate or certificates, in 3ieu of fuch note or notes,in the form�c�llo«�ing, ziz. 'JGc�E.�stTx�r..'s OrFic�, �3�on, i�8 N°• t P'JIz�SLT�I`d'I'to a:,lavc�of this Commonu=ealth, ? do h�:e�y certify,. - tlia: ti�ere is diie to �r bearer, the f�:�:1 0� anti this certifica�e {hatl t�e reeei�ed in payment for �a:e t?lircl of the tax �•i-�3r�te:� i:�.lVlarcl�, i786, equal to th:; fame. fi�s�i in golc� and filver. �� 1: I. Treafurer. �nc't tlae fame �hall be received'in paqmert at t�se treafury,for that tf�irc� part of tlris ta�; apprapriated for tl�e g•edempti;>n of army notes, equal to the fatne fum in gold and fii��er. f�nd be it f'rcrtl�`�r enac�ed, 'I�IYat intereft f��a',l lie allowed �y the '1'reafurer anri C��lec��i�s, c�n fuch a£f•.�id army nc�tes as �hall be re- �- ceiv��in paymei}t of th;s taa, untii the firi'�clay o€�4�ri1,flnno Domini, c�n� t?�aufand feven nundre:i and eighty-feven, and not after;�ards. r�n+� ta�revent f�aud in 'C�ni}aoi�s and ColleFto-rs, ° �3e it enac`�ed, 'I'h�t eacli C'oni�ab�t or Callec�or of taxes �hall, on his prei�nting any of.tiae certificates, notes, ar orders, as aforef id, ar,d before he is credited for the iarne, take t�ie follc��ving oafh before the Treafu.rer af thisCommcnweaith, or be��re fon�.e�kftice of tiie Yeace, ���ho is d�rec'�ec? to adr��inil�er the fame without any f�ee, viz. '` I �1. B. do fwear, that ail the arY.�y notes, orders, or certificates(as , the cafe may be)notv oi�ered by me in pay�ment of the tax�ranted � in Ma�-ch, �Irano Doniini, oi�e thc�ufar�d feven hur,dred and eighty fix, to the.amount of «�ere ac`�ually received from t�re feveral peribns named in my rate lift,in difcharge of tl�e taYes eommitted to me to ca'.Tec"�, without any difcount or premium, either dire�lp or indirec'�ly,.or any promife or hope of reward' whatever, and that I have given feafonable notice to all the �}eri'ons mentioned in the faid lii�, that one thirdpart of the faid raxes mi�l�t be paid in t3ie army notes, and�ne tHird part in th� certificates of�the loan of�icer. So l�elp �ne � 0 D. And tne Jufticp before whom fuch aath fh.all be taken,�hall make and fi�n a certificate thereaf,eaprefiing therein the date, nu.mber. anci . amount of ruch nete or r.otes, order or or.ders, certificate or certifi- cates,which certilicate made and figrzd as aforefa.id,ff�,all �e cieliver- ed to the Treafur.er �vith the faid public notes, orders anc� certifi- cates ; on receigt c�f wh�ch, t�i:. 1 reafureY is dire�ed to give fuch Coni�able or Colleftor credit for the amour.t thereof, and not other- ��ife. Ancl if any C�nf�al�?e or Collecior f�iall b� gui?ty af rec�ivir�� 1�. any� , '' � ^r�« � � . , ,�.+ .�y._._w�_-_,_, ` �� "" p , :..:- �-. . _ �. �.� .. . �. �: - _ . .>_ .__. ._.,� . -'{,n tt - . ... - �-___-�.. . ... . _ . . .. . .. . _ :t+1�U �t!� . . _ .. . . '��{yKV,s c r-+; . . .. ���fi�r��� . .. . _ . � . .. ._ . . �_'`�y`�.�."�. i .I°n t�e �`°e�'r o,f ortr � 0� .I� �3, ��86: �� ' Ta��-�.� � � � . � " any premium or reward; in any way whatfoeve�,contr.axy to the true• �� '` intent and meanin� of this a�, and ihall be there�f convi�ed in th� Supreme Judicial Cour.t, or any Court of �eneral Sefiions of th� P.�ace withxn this Comtnonwealtl�>, he �all pay a fine not exceeding one hundred pounds for each offence, to be recovered by in�ormation o�_ by indit�nent o� prefentment of the:Grand �ury, one ha1f.tQ the in� £armer and the other half to the ufe of this C�mmon��alth. �Ind be it enac�tecl, That the mon�es arifi�g frorn this ac'�fhall �e ap. , progriated to the purpnfes hexeafter mentioned, viz..one hundred�'orty �ive tlaouf�nd,fix hundred ar d fif ty-five pourad.c tliereof, for the purpofe �f. complyi�g with.the requifition of the United States in Congrefs af�em- bled, of the twenty-feventh day�f Septs»aber, 1�nno�3onlir�i, one thou- fand feven h�zndred and.eighty-five, one third part of faid fi�rn to Ue. paid in f�ecie, and ta o third �axts therec�f in certificates i�ued frorr� the loan-oflsce of rhis o.r any of th�United.S�ates,.in pui:fua�ce of the + �id requifitian •, the payx�ents in fpecie to be in.the proportion afore- , f�,id,anc] tg l�e c.omple�ted by the fir� day of�icntiary,one tho:zfand feve.n h�ndr.ed and eighty-feven ; and i€ the.faid certif�cates are.not collec���l.before the.firf�day.of fi�nuary, one thoufand fevex hundred ax�d eig�xy-feven, then and in fucla cafe tlie C�?n�ables-�nd Colle�ors,, " be, an�i are hereb� impou�er.zd t.o demand and. receive tl�e whQle �f ' faid f�.m.in fpec;ie only.. � � �Ind be it ena�ed, That twenty-five thoufand feven hundred and ei�l�ty� � . a four pound.c one fhillin� and three p�nce thereof, i�fpecie,he, and is here-. � � by approgriated £or the fupport of ci.vil government in this Co.m- xno�«rea�th,, and the further f�m af t�venty-nine thou/'and pDund.r, be,.. ' d and is her�by appropriated toF�ards th_e pay_rnent of intere� on the_ - government fecurities of this Commonwealth. �Ind be at furth�r en�c�ed, That the remaining fum �f ane hunrlred: thoufc�n�l pound.c, b�, and is hereby appropriated for the redeanptian of. � fuch of the army notes as arepayable in the years one thouf�nd feven. , hundred and exghty-four; one thoufand feve� hundretl and ei�htyo- �ive, and one thoufand feven hundred and eighty-fix, and.ar� n.ot a.kreac�y provicled.for in.rhe tax-az"�ga�ed in�uly,.one thoufanel�ev�n: r hundred and eighr.y-four, - Provicled neverth�f.r, �tl�:t f.or tlie more ea£y a,ntl` co,nve�ient:: collec�.ion a; �he ta� afoxefaid; tl�e�al�e�ors of tl�� faid taY i�. the f�y�r�l tp�vns;. dii}r�;c'�� an;cl plantations in tk�is Com.rn,on���alt�i,.be,. and tLey are hereti jr ata-thori�ed and, direc"�ecl, to xec�ive o.n� t�ird �3«r•� of�theiw°id tax itz cert:Fcates, iffiied from tl�e �oan-of�ce, fox th� it:rere�'c ai.the f�id I�.�uiclatec� c�el�ts,provaded the fame are p�,�d to< , t�:s.��:�t refp.cc'�i.vely,�vith a fia� an fpecie egual to a,a�e hal£p.f fuch certi=- ' fic�:tes,on or befo�-� t�he f��#� day of�anacary n�xt ;:arzd the 'I'reafurer� ;, �z t_h�s Gomrnon�ve.�l;tli.is liereby X�pozvel'ed and direE�ed to. receive ��,� ,�< ' f �f the faid Collet`}ors,tl�e certifica�es.vJ�:ic.h fhull� ��.ec��lec"�ed as afore.- � ��id, in the�ropertic�n abo�-e�n�ntioned: And the faid Colleftors ar.e: ,� �7�o a.i�r�orifPd and c�ire.�ec� to collec� and r�ceive one third part o£ ° ' t�ze aforefaid ta�in the faic�a.rzny not�s or eertificates ii�ued tl�ere£or:� us a�o:•efaid, a,ncl to,collec'� the refidue of the faid tax in fpecie,�an� tl�in� ir_ tl�is a� to.ehe �.ontr�r.� notwithi��nding. � . � � � �nd? � `i , �6 . 1 e 4 v n ,. T_ _ -'4��Y�� '`}' Rt�� ���;��`..r.. �: r� :� u��: r. �' _ { , . �I�t>' 55�_" Y P� . . . ��. . . .1 1 V . , I ' �`n the �''e��° of o�r .� Q 1� �i; z���. . ._.._-:_ _ _ � _. � a�,,.A.�:. �3 � And w�,er��.s th�in��bitarzts of for�ie of t�re to�uns �n��is�C��r�on� �vealtb,may thinl�it£ox tlie intexef�o�;the��-r�fpe��ve ta�r�s,that��ey �x�rt•th��f�Ives to ol�,tain an.d get into thei� po�et�ior e�rt�f�ca�es o�' �n�l f�ttlements and other liquidated debt� o�the LTnit�d Stat�s, to �n�;bl;e them to pay thWir pxop�rticn of tlie requifition o€Gongrefs, .�U� the pay.ment o�the inte�•.eft c�f t��dom€;ftic debt :.. Be i�t�cre,f'ore enac`�ed b�the a.uthority aforefi�id,�'hat t�c feveral to��vns $�i� this Ca;nmonwealth be, and th.ey are here�� authn�ifed and i:tn- ���,wered�t�gran,t fuc� taxes, payable in t?ie cE�tifiea�es of'the lic�u3- dated c�eb�s abovernentioned,or in fpeci�, as they may tliink nec�fi`ary, to ol�.tain fitc:h to�vn's proportion of the certi�icates i�ued €or the do- m_et�ic d�b.t of th,e United States ; and �he A�'ei�'ors of f�ch town are Iiereby a.uthar:�ed to a�efs the fame accordingl�. � ` tlnd wheaeas there are mary perfons�vho dwell or refd'e i� f��Ze- �' to«ns, within this Coxnmon��ealth, but are er.gaged in trade and negociate their 1���nefs almof�e�tirel.y in orher.tQwns,an,d the�e hire #llops,�Cores or vlharves ;' and 'it is appar�nt that t he �1�eiTors of thc to�vns where fuch peri'ons refide or dwell cannot be fo:�.���1 acquaint- €�d ��i-th tlle �ufineis t�anfac�ed'by them, as tlie-A�efic�rs of the to��n. � �vhere th.e{ame is dc�ne.. � B� i>:I��a•efo�e er+,c:c`�ed by tl�e uu,t,��ority r�forefaid�, Thati.all perfons�vith� � • in the defcription aforefaid;�iliall b� a��ei�'ed and pay tales for fuch o� � � their.�oods, wares a.ndtile�ch�tnc�iz�, �}oc�: in trade, f��ips and veffels, as are fold, �,�fed o: imp�oved. in th� totivns where they hire f�ores, � �ho�s or «har�res., .�� tr.�nfa�'c t�ie prkncip:�I �art a£t1�.ei� ��fiue�s,and . for their facult�es exerc:fed, aiid not i.n tiie to`vns c��here t��.y� �v.e, and fhall ac.�ordiz�ly�ive in.:on 4ath, if���ux���; a 1if�of their whol� ef�ate �n=t13e tlffeffers of t:�e.re�`�ec`�i.ve towns; �dif�inguifhing what `�; �art t$ereaf is rn��able in each tawi�;.,and in default th�eof i��ll be dooined by the A:ie���rs refpee"�ive?y : Provicled, l�iat tliis cla�fe be not in any ca�e fo con�ruec�� a�to �r��,b�e any town to tax any inha- bitant of..ai.y �the:r tou�:i for. any e:�ate £�r �hich.fuch• town hatli.. b��,n �har���>�n ���e jaf� y�suati��r.,. , � � � 1�nd be'zt further en�c�e�, Tnat all tlie iums mentioned, in th3s ac`t �except>the fum appropriated to compl� �vi�h tl�e requifitio� o€ the United States in Congr�fs a�e:nbled, wh�cl� is herein be€ore direfted- �,` �-o be paid-in by tk��fir�,dayr o:€�anicary next) be,paid in,. on or before. the firi� day of 1��r�1, in the year of Qur LORD, one thoufand feven. hundred and ei�l�ty-feven. And the Aii�e�c�rs of the. feveral towns ! who are char�ed,with the pay of Reprefentatives, are direc'�ed, in , �pp�r.ticaning th� fame,to af�efs ar� a�iditie�a�°fum on p.olls and e.�azes � in proportion to tlie fum they are refpe�ively fet at in the fa�d three � y h�radre�l thouf�rad�our hundxed.�rnd thirty.-nine pounds one fl�illing and three �g ',� �ence. An� whereas t`�iere is �.-1"arge part o� t.lie lanc�'s. comprehendec� . o �vithin the claim af the heirs and-afiig�s of the late Bri adier Waldo, �ul�ich have,nQt bee�a retu,rned i�n the.la�t� �eturns for-.valu tion,nor by �np ineans taken ai�to view as a fubjec`�of taxation,and as it is juft anci . reafonable that the �ai�3 �a�d �hould pay its equ�l }�xopprtio� of t�e �ut�Iic ta�:es,'i�� the faa�� an�nex'as othei lands of�the Zike ki�d are ta�.ed>., ��� . � 6=- . ... . ' g . . _. .. "'rd� � �.r ��.-,r'�i,tasy, ��;'p� ''••Z -tm4'�. .d, I{ I , . IntheY'earAfourLORD, i786. . . � __ ,,� . . _ _ . � � -�4 � � � Tax-A.c�. , , -� e ,.�. , : . ,� }�� .. , tif=, . .... . � .. : � ����,�_ � �e 1t therefore ena�ied by the authority �zforefaid, �I'hat the fum of four� 1�undrecl and tbirty fetien pound�r ten fhi!lings, be, and is liereby levied on the lands ly3ng within the claim aforefaid, ��vhich are not liable to be � taxed by virtue af any other claufe in this ac`�, and ihall be paid in tl�e fame kind and proportion, as this a�requires of the towns and plan� tations within this Coinmon�vealth ; and the Treafurer is hereby direc'�ed to fend his warrant to the �heriff of the county of Lincoln, , requiring �iim to colle� of ihe heirs an� alligns of tile late I31i�adiel - Gene�al Waldo,the faid fum of four hundred a�ad thirt��fcven pounds ten. fhillings, in the fame manner as Coni�ables and Collec"�ers are autho- rized and dire�ed to proceed in .he collee'�ion of taxes laid on non- �'efiden:t proprietors of unimpraved lands, and pay the fame to himfeif i on or before the firi� day of .fl�ril, one chouiand feven �aundred and: � eighty-feven. � � . , � ITl t�1C HOUSE Of REPRESENT:ATIVES, MCLYCh 22, I�Sbo � � 4 ; This Bill having had three fevexal readings, pat�'ed to b� I�, :::., enaftedm f �,,. A R '.T.' E IVI A S W A, R D, Speaker< � � , , a-�, �Sl SENATE, ��C17"Cj 23, I�g6. '��' This Bill having had two feveral readings, paf�'ed' to b� , � �na�ed. : '� S A M U E I:` P H I L I.I P Sa jun. Prefid�ntm � � � By t}le GOVERNOUR� ApproNed. � � i l JAl1��IIES � OWD � IN. ��` � , � , , Tr�ae cnpy. Attef�.; J O H N A V E R Y, jun. Secretary. �: � : . � . . �, . . . •, � d � � S 'I; O . •�` Y. : • Y,.: . . . � , , . � . . � T'�I��ED BY .�,DAMS and N4URSE, _ + PRINTERS TO TH� HONOURABLE GENERAL COURT. � M,DCC,LXXXVL -.-,.,�.,_..�,....�-...,..�..�...Y_ -.a�..e.a a � h '� ' � � � . : .. - _ :�. ,�'-:i.� ...;'::e�•- ."�__._=��•- -'-.---- _� � " � .«.''"-- .. .� � fi � � -'r'�. . .. :i.ii� i�. � �''��� . e •. . . , ,.�, .....:. ...,— � .. ,� rA,;`y�"'t� ��'`ii� . .^e� o-J�i�, �!-xr.� . . an - , , .. . . � _, , � i , 1 �� ,,,�����,,e .Li • - ♦:T ���i}' � e��i¢'\tTY PN'L� �r '. . . . . �.`.'.L _ oZ3�.t�.�...�Y�Yiti1��GJ _ r_�. .. k.NL��I.�i'P�S'cP-[�. ._ ..y� � A, � ti: