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1811-1825 Valuation Records
Valuation Records 1811-1825 IDs: A -99P, PP 13 l � f Cis l •%/� �-' �/ ) y/ l�!r/ �i% , 1!// ljr� �Y[ (� �!C-.' YO*OP xo� 4rWlYf f dd cam-• �- o� •�'�� ,Z1�4 I V 4 V 30 1 5.44; 1nleg � L'O -- __ - adz V P4 4L 11-4 I I 21,1 o '24 '�._.,00_ ./ . /__ 70 2 33 _2 __I22-- - --- - -- - --- -- - - - -- - -- - �'�oo-- 22%;1 I �r .3 AaI zo -- k1 - 1 I i 1,0 +� � 001/i2 fl 2 33 X / 333 33 14 lzJ 221 3 -� • _ I filo • ro ✓'� O u Zf - - -- •Ie��-r�,_�c�r-�71. - •:r -i ems, zde;r-rs� 1 --- --- - — — - . ---- --- --- --- -- INTENTIONAL SECOND EXPOSURE U—Ly) L -700 el .,� -y 2 r I 2 - -- - / -' �1 L L _� S` x 1d3Ile - y �(' NIP 2 D 2 '.53 - -� ---- - --- -- �' 3 31- le -- - — x - - --- - Lao>00 - ---- �7 l _ 7� - - �'-- o ' �"� F r� _--__• - - __ .. _k I ff � i 1 ..Ai! Ji J / •v1 r (� .� J'rvVi J / � / •.� I � � r� J�, � `1 ("• f\v, I) VT VV/- 1 e 1213 sil _1_02 4ti "X, - - - 0 L 122 i`o / y / /Ise ,n �,44 294 2 11 3,111,a"a144---- 12 3 It � s 93 J I LI 9> — --� ¢ /fie e 3 .$_Q. Dp /Jo 33D _ L 20 �--Oo 01 A— 2A. - �;��� 20 v r2br V p on 41LO / /!may 3 3 . 1 2 22 k hLil92 o0 r� _--__• - - __ .. _k I ff � i 1 ..Ai! Ji J / •v1 r (� .� J'rvVi J / � / •.� I � � r� J�, � `1 ("• f\v, I) 1 e 1213 sil _1_02 4ti 0 i`o / i` / /Ise ,n �,44 294 — --� ¢ /fie e 3 .$_Q. 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I �/ • /'fi•1,� X 7r f •� zh y� SSB /Mlo 9.61.50 YY rp i I L L I AZ14 / Ael 20 2 Ire 1 I �I 0 v / 0 •r// 1_ ----1---- I j I I + I i - �I i I I i i • 1 I I. �;;:.;!" : � > iW •' to •. � , I � ` I i I I Ti i ' ar . 40 l 61 20 14 �� 'r z I /�— 2° 610 --�--�—� elw 61 Ji hd l� /, _ I YL 2 Yo / / , \% I : (A4 14 .?4 901 i J 24� t �� N i / �'�firOJ' I 1 I III I 1 I I I I I � I I I i i I I r 1 I 1 � 1f' N ZO �• • rr'r:r n-gar'��i7.-f�f9P�;' � �1 4 jai _rI• r�—_.. �oY[x LI.r.? /�r �'/. 7 �� �`J �. _•. _tI ` I.��'_11 Vic,,/ LLQ .f I � � f�.2,j� � •, Z,r� �_-�_.--1------------/-�—I—r `--- _ I • I i j ZZ�� I -1 --------- - •- i 1, i-rl t �� - �,--_---1--- ' Jz Ar r j r i OF c.%/t..P lY Irl 1'�i�b > � — J fi--- — -- — _ --- � I I �j I 'C-��' — �' 94� I4/ f'S 1'•yl /j r3 e 11✓ `i`rti— L/`. --_ 9� fly •-- _ •^ ____ --- y , . � ?i - r i �,--I ----- — — i i r >� ! j _ /•n /y I //ice a ,• l o / i 1 r/1 \ �..,, I I .SPI r 40 yet .M, 6 7 /Y � � t 1�,�`rr.•rrro �pv/ i�7 \ YY ZI �l Air la 07el ,fin 70 I I f� 1 ti ,I�'' l/' n i ���• 920 `' Qx �►(a!,> 'e2�i,. +�i.2% 1 n 9 inr •7 w12z. 1 61 4//,? I' 'i�, �� /� IQ� In I l . it If Palle, z lie Lar r • I r / ,! 1, - /4 J�� �'� —. �- .._ -. _ ___.'___—_ (�i77/rr; i i�l��+ _ Xj�+�ir.rr%rna�orsn�ciiir j L -- - - fu' I%r,,3.,, -�'l a- _ , TAX FOR THE YEAR 1812. J'JJJIIJJJ`JJJJJJJJJJJI.M/'./�/'JJIJJJJIJJJJI'lJI./`I.NV` Commonwealtk qf' lVassachusetts. JONATHAN L. AUSTIN, ESQUIRE, TREASURER AND RECEIVER -GENERAL OF SAID COMMONWEALTH, To the SELECTMEN or ASSESSORS of the of � �''� l� l✓, IN obedience to a law of the Commonwealth aforesaid,- passed the twenty-seventh day of February, 1812, entitled, i' An act to apportion and assess a Tax of one hundred and thirty-three thousand three hundred and thirty-three dollars, and ninety-seven cents, and providing for the reimbursement of twenty-six thousand four hundred and sixteen dollars, paid Out of the Public Treasury to the members of the House of Representatives, for their attendance the two last Sessions of the General Court :" Stene are to tTje "ane of the ¢ommon�tvea1tTj of JRaooaeTjuoettZ, To will and require you forthwith to assess, in dollars and cents, the sum of -1 I .— h.� a r being the sum by said Act set upon said Yea. the same to be assessed in manner following, that is to say:......... To tax each finale poll above the.age of sixteen years within said or other places adjoining, belonging to no other town district or plantation, Provided such places were returned or included in the last valnation, at twenty-seven cents each and all the polls aforesaid, being minors, under the immediate government of a parent, master, or mistress living in said 6 . or Lt.�. _ may be taxed to such parent, t»nstert or mistress respectively, otherwise to be personally taxed, at the rate afores id, for his poll, as �though he were of full age; and after deducting the sums assessed on the polls as aforesaid, the remainder of such sum, so set to said. —. as aforesaid, to assess on the inhabitants of said-raccording to the just value of the real estate of each inhabitant of said �%: or other place adjoining as aforesaid, by him, tier or them_pouessed on the first day of May next, in his, her, or their own right or the right'of others, lying within said town of lrlaee,-iyiprSved or not improved, (except pews in houses of public worship) or upon the owners of real estate in such town, district, plantation, or other place, whether such owners reside within the same or not, on the first clay of May, according to the just value thereof; and upon non-resident proprietors of real estate lying within such town, district, plan- tation, or other place, in their own right or the right of others, improved or not improved; saving all agreements between landlords and tenants, and where there is no agreement, the landlord to reimburse to such tenant one half the tax ; and also on the inhabitants of such town, district, plantation, or other place, and all other persons possessing estates within the same on the said first day of May, according to the proportion of the amount of their respective personal estates, including all money at interest more than they pay interest for, and all other debts due to them more than they are indebted for, monies of all kinds on hand, public securities of all kinds, all bank stock and shares, or property in any incorporated bridge, or turnpike road, or shares in any incorporated company possessing taxable property, according to the just value thereof, and also the amount of all goods, wares and merchandize, or any other stock in trade, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages drawn by one or more horses; horses, mules and neat cattle, each of one year old and upwards, and swine of six months old and upwards, and also the amount of the incomes of the inhabitants within your respective precincts, as aforesaid, from any profession, handicraft, trade, or employment, or gained by trading by sea or on land, and all other property of the sev. eral kinds returned in the last valuation, excepting sheep, household furniture, wearing apparel, farming utensils, tools of mechanics, and salt works for the manufacture of salt. And every owner of horses, mules, or neat cattle, is to be taxed therefor in the town, district, plantation, or other place, wherein he may be an inhabitant oil the said first day of May, notwithstanding any of said creatures may have been sent to some other place or state for pasturage only, before that time. And you are to estimate all the kinds of property which by this act you are required to tax, at six per centum on the value thereof, excepting wood lands and unimproved lands, which are to be estimated at two peX centmn only on the value thereof. And you are also requires to assess on the. polls and estates as aforesaid, within the said town of d y � X the additional sum of t ,iU.:. tdu.� ___. being the sum charged to the said tQ4, by the act aforesaid, for the pay of Representa�rvs5 ; and to apportion said additional sum in the proportion which such polls and estates shall be respec- tively set, for raising the sum of one hundred and thirty-three thousand three hundred thirty-three dollars, and ninety-seven cents. You are likewise required to make a fair list of such assessments, setting forth, in distinct columns, against each person's name, how much he or she is assessed at for polls, how much for real estate, and how much for personal estate and income, as aforesaid, agreeably to the form prescribed at the foot of the said Tax Act, and if as guardian, or for any estate in his or her possession, in trust, to be distinctly expressed; and also insert in the rate bills, the number of acres of unimproved land which you may tax to each of the non-resident proprietors of lands within said 1,or other place adjoining, as aforesaid ; and also the real value at which you may estimate the same ; and the list or lists so completed, and signed you, in manner as aforesaid, or by the major part of you, to commit to the collector or collectors, constable or constables of said u. with a warrant or warrants, in clue form of tutu, for collecting and paying the same to the Treasurer of this Commonwealth, on or before the first day of April, 1813, and to return a certificate of the name or names of such collector or collectors, constable or constables, with the sum total to each of them, committed to the treasury -office, some time before the first day of December next ; and make and subscribe a certificate of the same in due form of Iowa—Hereof you are not to fail, as you will answer your neglect at the peril of the law. GIVh:N under my Saul and Seal, at Boston, the le. one thousand eight hundred and twelve, Day of ✓lpril, in the Year of our Lord, mea r � J�'J�MrJW KN'/ W ��J'Nt/��XH''✓J�M/V�/W,IJJN1/'X./W y�JJIJNX MN W NW y� TAX FOR THE YEAR 18112. i W1IJ1I./'✓JWP/JJ'W✓VVJ'JVV'lXJJWYJJ�/VY.nM/V`NV�!!NV`NNYNlN�V'.IW.%' 0 W'XXJJX I!!X!!.M/'.KJV'!!tJ✓'J�IJ�P!!JN•l!✓!J!X!!!J!J!J!! lJXXJ! Comonteaitb Of AWarbuoeto* In the year of our Lord one thousand eight hundred and twelve AN ACT T To apportion and assess a TAX of one hundred and thirty-three thousand three hun. dredand thirty-three dollars, ninety-seven cents, and providing for the reimbursement of twenty-six thousand four hundred and sixteen dollars, paid out of the public Treasury to the Members of the House of Representatives, for their attendance at the two last sessions of the General Court, EJECTION 1. BF, it enacted by the Senate and flouse of Representatives in General Court assembled, and by the authority of the same, That each town, district, plantation,, or ocher place, herein after named, wirhin this Commonwealth, shall be assessed and pay the several sums, with which they stand respectively charged in the following SCHEDULE, viz. 3Y�ry// y 2 TAX ACT. M M MMN*Oto MMMC]t0 t01DMM MM t0 t0 t0 e« .•t n M M Md N M to MM M M 140 t0 tOMh MM to to to Qt Cil to 1n r � if w rh w w o. O tM = tD N O m o� h 0 eO -T CV M 9O �N � C -M h N in.••i. 0001 ON Ln xn hN v -eOOM M h h NOMI~ OM1 yn NmNm O. -I IN GV 000 d' -eNON NhM to vPv ci .y . 0 topN U U C d L V U U O T rn lV C k x Y c p w x v .`�, „0', C O PRO t�'w .k L v vi O C Y C V ro U .0.1 0.9 O O V C .y+ H V roo3w�� Cw Y.Y V'�LY YY QI Ci Ux. 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Y G Y V Y Y G •� 7b C C a G C Gc 0 7b G 0 Cro. Q �"[0 7 p G q•C 'b C .0 g 7 .� .0 p.CLL.7G�LLLL GLLL.0 •� G'G OL,G�G 7 GL '•'+L ❑ L 7L ,G a E1 .c L v L ,� ... OO 0x3 ccaa ca�'3c3°ococ�3occ3.°3a > c OFFFwwFr=iFF+OE-IE-FFE-IwOwOFF+wOOFZFO �+ OF a .O �O M tO to M M �O M t0 M M tD M to M MVM M �O tO ID M tO tD to in M OM QOM CO) to M to M �c�loopirn�°oao°o��allo�i�ra0c° Ln toN0D ""cl,N»��o � Olio C1 in CI . C% d' d' Cl co CI C7 CI '•I Cl "I M •'I M ^i CI Cl M .-i .•+ .-� r -I .-/ M .-. C7 .•I d P4 Ln >� i0 CI co sP CI 0 tO 0 CI m T1' 00 d' 0 t0 CI 00 0 �' 40 00 tD 00 00 W M.d' 0 00 0 Ci a O) %0 h 00 sN OD 00 CI 1� l� to h it tO tO 00 CI d' CI %D ti "t tow $q Ci Y ,_An a 3G. a c c wbU3�doc33ro� c'c,cow ti afl�n�Cr"c�c°i u Y u o` C,c o 0 pL c" y o e= oS•^.0 :. ,, D NLbn.tiwD r� C.� �� «yy 8.Y Y as o� 3 K a v 0 0 y..G. �j xx�6wv ctl L S �,u o 0 o V 0 O v 7 u p uQ3aa3z33�naau�wwz��aaaaaaav�3r� TAX ACT. 3 4 . 'M M to to m0c(n 0to(n 0 M M to CI 00 M to M VM MtOoto 040 to to MSO tO to en %0 soh MtoM %OM M tO d'u> M to n w m 0 7MatonCl• oMerrnt-O 'Wit 0. xn to ao �toa•rmtO0o1444. CI M M Qt"n)n00)00 H NM .n CI CI M W twin 1�Md'Nj .•I O d��"I d'.-I►i CI C7 into GNCI M v sp Md'MMr-iMCI MCI V rI MCI 9 c u v u PqC G vi p ?� 0 04 u cui uGuv C u `.G+C4 U>'IY•N'ui �i pYU LC`i ,��LY r G iC i ^'w u +L'.w �.y u +y,. iC iv�i m V ii..�� m•in LN •y � ., y or AFA •.>. o: 0.0 F O'r�H•.Dy7C 'r� tN.w a�•N�o °� '°°bLd3v ,du0C"WYObr� HOs. me .0 : uvYi rca4GrL m >, Y al • y m C:.0 y OcgO o•uyb�>LPO 0 �� .G "d A x>G�Lr. va >{�'a".00ccc>O~v>��ymd°ur G G u._.bA> >N4-4 0 0 3 0 O.0 0 C> y' c u c u> >+> co�•ov«o oyGcbr LO •Nb p orobro 3a�ro O u•d a� u v ro adiT v'u .,o v�•d "0 'p j W Y Y Y b y rd b b y 'si Y Y IU.. cc..,� L c ra�Y L iy. Y G Y V Y Y G •� 7b C C a G C Gc 0 7b G 0 Cro. Q �"[0 7 p G q•C 'b C .0 g 7 .� .0 p.CLL.7G�LLLL GLLL.0 •� G'G OL,G�G 7 GL '•'+L ❑ L 7L ,G a E1 .c L v L ,� ... OO 0x3 ccaa ca�'3c3°ococ�3occ3.°3a > c OFFFwwFr=iFF+OE-IE-FFE-IwOwOFF+wOOFZFO �+ OF a .O �O M tO to M M �O M t0 M M tD M to M MVM M �O tO ID M tO tD to in M OM QOM CO) to M to M �c�loopirn�°oao°o��allo�i�ra0c° Ln toN0D ""cl,N»��o � Olio C1 in CI . C% d' d' Cl co CI C7 CI '•I Cl "I M •'I M ^i CI Cl M .-i .•+ .-� r -I .-/ M .-. C7 .•I d P4 Ln >� i0 CI co sP CI 0 tO 0 CI m T1' 00 d' 0 t0 CI 00 0 �' 40 00 tD 00 00 W M.d' 0 00 0 Ci a O) %0 h 00 sN OD 00 CI 1� l� to h it tO tO 00 CI d' CI %D ti "t tow $q Ci Y ,_An a 3G. a c c wbU3�doc33ro� c'c,cow ti afl�n�Cr"c�c°i u Y u o` C,c o 0 pL c" y o e= oS•^.0 :. ,, D NLbn.tiwD r� C.� �� «yy 8.Y Y as o� 3 K a v 0 0 y..G. �j xx�6wv ctl L S �,u o 0 o V 0 O v 7 u p uQ3aa3z33�naau�wwz��aaaaaaav�3r� 4 TAX ACT. W Vt0 V)M tD t�O tD 00 Incl cl to In%OMMM sT tO aoOmI NN W d'OONO o) He ." NeT to 0;� h)� to N N N -4O G`i ANN Otto M �O)u1 N tom. to 0 to Otnm O) Oto to .tr 0000 MN 00 d' Q M N cl N N d' cl Ci N N 00 %n .•) N rti rMq 0 in 0 � .y H Y C V 7 Y � C 6n u U Y U C v G y C C U y V Y C Y U U `yam' o Y x 4 Y V C Y Y L 4 U U Y y Y U k •y w U C � L U U ^.+ C 4•Jl O k 'O O O 0b C o wi..'O b vb-O 'O C ',�•,tea p'"O' o�b 'b '->ro O 1CoO—O 0=°=> vO o to x o N 0>ydro 0> 3 ro '' �" O" �+. 'CY C a'"+ a°ig •.�3 >v>xp c 4. v .a. > bnbD.t: w°k -O �'�"o'U�b' 3'o'o'0 bb -c b rzrz�y'0 y'o'o c^'UUro^U O Y '• Y Y Y 'b 'b Y Y Y O �a C �^ Y b y b y '7 Y b b PRO Y v ^O v c. t. •o L y +a 'o a V r 'o a c. u �. Y Y b Y .9 t. w 'C ro b b C bR'p .`o •O 'O .fl O w C b 4 •ty C 'o .o .o 'i7 'o 'Lo C C C C C '� C C C C b C z C p C C C C L ytss u >.,��LLL aYui O rsL 7L YLLLLLL YL YLL 3s 3 3 p c`.5 c e 3 3 3 Gi c y 3 x os 3,� ° 3 c c a cs,> 3 FFF'rk,F7OOFFi- F OnFnwrFwOFOOFOFwF h m •t0 MMt0 to t0 MMMtO co to M MMM to c�V tO Mcl to c0 to >0 MMMtO MtOMMMM to C3 w O M lO ^+ to tO tD to to lr r� cq Ot O N W t0 tp N Ally dd'N t0 to N01MNOt oo W I d' co dib N.. 00 to Ntp Nt0 eF Ot V N .Q .�N N r -1M N .r .•1 .-i .y rti � O tpN N a�NN M.-iN.-i .wN..N ei'N as 0 to 411 a�� o 00 -Ft? o w w000 o ae00to�000 <r tonNoaooao 00 c��00 c�00 ^ 1 t I N "f' ••N VO go 00 M t.0 to co ep doN y N a O L L d bn r PR w O O C a+ to w i, % y 7 q G �, w n L v �^ M. M� O mL g a= ;. o+y v 3 c a �L U'✓" ° v 7 ?� yo n O O D,L ^•7 iy.2 O V W 0 V'- vitt W O Y b FU�.aUAAFu�aFd i>~AWAW,Qyparuz P'QGT'4 t.. 7 M, TAX ACT. 0 to m M to V C1 0 M IV M � t0 0 I 0008 Ln -tv tD Ci a cl oi �O a1 *DW 00 TAX ACT. 0 to m M to C1 0 t0 M t0 t0 "MI,to t0 Cl Cl tD V) t0 - �O a1 *DW O) rvcino..rncv ccloaocvc4cic�o o c1 in lir-I0c9:00, am 01 tOwrnu1nao d' m .r . o Y a u L) y N y N O C O Y u "' tR U V U aN+ •N.. N H V N C N y v C V V W O U p� t0. U V yy U too +Vl'+ u i+ N % �Y '� 'N •N •� C % a s% T « c �y i � .mow 'C N N W Y R9 kh N y "wO •CU ObO =p% O N ^ r 6m ' PIZ '� NO0_LC 4O 0 i'bb 0 O 0 Oro O •n Cw% 0 •O C.. •bc0 'OOV •N 0 O ..%r yC .0 N 4i b -Oro N C aid Y b N Y Y L N N C yO.ti t.py N UT Y Y C .0 0 •N 3 ,o tord 'cl "0b.O.,ym�b `O' w Cb i -,O •ti C G C C❑ O •N ^ C 7 C C 7 C •C �'F C 0 ,L 0 7 7 7 .0 C C 7 •y Y .0 .CALL Y ,"7, CL.0 V.G ,'C+Y�^"_^. _^. .�.� v.CL•C C cz OHFFE-F fsl v�FwFwOWw0000FF nw 0Lo q [O R. to eO C, I tp to c] c•1 t0 co t0'to cl tO c0 a V ,D t0 c7 of c0 �O c'1 ch t0 M to t0 to t0 ,O cl U1 ,; G`]a oo 0 to 1 mCJ cobs Lo P10 cna O O do w r- LV a M .=Min c'1 OO tO GSI t0 oOadc'1 N ' aC7 -e W.�m co 0 OO Q i••I N .'•, cq Cj I coo m Lh rii c7 cl in a 4 w �U } •°' .d 00 a to 0 p O a cl 0 d' O to.ladc N a0 00 * t0 t0 00 ^1 1 0 W, xn d'to Un O, -ft Ln X+m co Vn W OMcoO I a 5 °ai 'CtA bn o O w a .0+ 7 cC ? y m s ti$ k O L .0. N u bo o z 8 G wcnx9v w�A�a.oa;:4G4POva;gCxcnxx 4 mom t CNmO of ONO y C V U O U V � • c. •N F, �''J1 `LNtl F h'N V y ro L Or � I -'x li3 N� ro,C y ro k Oro O g �.5 y 3 0« 3 y yb ^wo � ro ro ro � Y ro ro ro„ b b C C C CC C'^�ro ^d Cro C .0 .U==.c 3 3 FFFFwFZOOFFF s ci •t0 M M 1010t0 ciU M M tO t0 to 0;aeaa00tp0o ooC4 o d'ep 01 ID InC, M NNM 00N oaoNGiC1ti n 0 o ' a TV a "s 00 O 00 @ 00 aohhaohoo >Q .y S d L TAX ACT. UnMMMeO M�OMMMM40 00 InnM07 n0 M M M 00 tO O r+c1. :V e? Ln b•-'hh�O Cl Cl C7 ejOCi vi OInal m 01010 ^'Ih0000M C70D ton co M h yV %0 V 07 " kn .-I M '•I F-1 M nI M H N v1 .ti ry L6.0 m 0 .L. Ln 00 .y 00000 aq `cl v a L bfJ ^ C7 0 Oro QJ L. ^ �Ty'• sa 8 n v° v r04 a 3r Fc�3.ac9AAF�nwF+C� h G u U dj` u N or C y v y U C y C xvy� Fwy^vcvi� ro Y Y'N Vl•N � LFd �.V w iyr y Gn ror pcl :0 V ro L > V ro y s' > a> > .+ O C O d �•�3oa?.yCT�•ygc3�3 L0 Pa>' y Q broy•cw000 rvn i+"v L.. 00 v'OroPC ro > crtj vroro '' y'b ,,1 00 ^Oro Yro C y v p °n ab ::b �bvvb dv` a tic o 0 '.� O L C C Ou�F"wFFwOFOOFOFwF+ M M M 10 M to M M CO) M �O M M M %0 h.•+sn eO tp in 1O A•hl-+O� OG1 a01O eOry toCI m�hhC7 Ca.�Cld C7 O tO CI in MC7 N MH ci ro >,r C L 10 U1L O U' y,b cC y 3 C� C p C �a. ro YC i. oR7 -•y vL v v p y-' b wia 0a�,a�w3uzAaaw33 -40 0J de N 141 .f o0 10tp O0 0 me ci C 00 00 ED r-1 1O Oe mt N � .M.n ro >,r C L 10 U1L O U' y,b cC y 3 C� C p C �a. ro YC i. oR7 -•y vL v v p y-' b wia 0a�,a�w3uzAaaw33 -40 1 m� U 4 N O •'/1 � N b L Y Oro° bn w rob v'v•� o b ,o.c�ss c 3 0 0 0 r OE-FFFF Q M M 'R m t0 t0 M t9ae(N me 000h ► co 4-) CO) 0O a 0 W aU a' • d• 00 d' to 0 In V to Ln •a q ft 9 a bn °n o�bn °d o 0 0 k+ co cc � V N 00 00 lr CV C3 00 TAX ACT. M M V tOO t00 Ci d�000 co `0000 t0 M to p t0 d LO Wt q�ciaictcN :.f... tD " to M M t0 M t0 m� U 4 N O •'/1 � N b L Y Oro° bn w rob v'v•� o b ,o.c�ss c 3 0 0 0 r OE-FFFF Q M M 'R m t0 t0 M t9ae(N me 000h ► co 4-) CO) 0O a 0 W aU a' • d• 00 d' to 0 In V to Ln •a q ft 9 a bn °n o�bn °d o 0 0 k+ co cc � V N 00 00 lr CV C3 00 N � N Y Y r+ Y v p v w �j• V V y U M •y Yi t•• V � � � ami • .0 D4 � i/ Y [[�� •A UI {tWypN V1 Y- •Vl A4 0 O oiV NNa� = po ° o ro 3 Ooro'C0cS Mo0— .Netd..0Uk.. N . s A icy t« > �' v ° ..Ci C C t". a>• y •^ .�+ V g ❑. K cw >. tiH N d rb Y •+ c .Gi Y N a ",I �i U Y cbo c dropti:?°1.v0*ao�cro C y 0 use V a>i g 0� a c.. c c c c c 3.14 o rnFwFwOWw00-00FEF+cww t0 TAX ACT. M M t0 M Ci d�000 to 54 t0 M tp p t0 d t0 to :.f... tD " to M M t0 M t0 M t0 to M ID t0 eT to to co M t0 CO) to 01 to t0 M OD to m NN 00 . -m M 0 M 0dt O@ 00 N M m 0 O M I to n ti M (?1'O M O3 M M t0 07 0) to N 00 V m t�mvMeF0 W v. t t•1' M MmtOut ' m CJ M Ci O O1 X� d' r•-0 .-t t-1 .-1 NCI Lo N � N Y Y r+ Y v p v w �j• V V y U M •y Yi t•• V � � � ami • .0 D4 � i/ Y [[�� •A UI {tWypN V1 Y- •Vl A4 0 O oiV NNa� = po ° o ro 3 Ooro'C0cS Mo0— .Netd..0Uk.. N . s A icy t« > �' v ° ..Ci C C t". a>• y •^ .�+ V g ❑. K cw >. tiH N d rb Y •+ c .Gi Y N a ",I �i U Y cbo c dropti:?°1.v0*ao�cro C y 0 use V a>i g 0� a c.. c c c c c 3.14 o rnFwFwOWw00-00FEF+cww t0 d�C10d�OtO.eT to M M t0 M Ci d�000 to : t0 M tp p t0 d t0 to M M tp M OM000"^� to t0 M t0 t0 W 01 cotp t0 . Lo m d1 0p 41 00 ti to (N L� 9d, tp (N w e N d' do N M eN .•-I 00 00 M p ' m CJ M Ci M O1 X� d' r•-0 .-t t-1 .-1 NCI Lo O d�C10d�OtO.eT Ci d�000 �dtOtD OD ^t p Ot d'v�sri oo 0o�d'•+ W OM000"^� � � b0 i 0 u o 0'o°y y c a o�ya$avAvvay�°>o�= a�A p,w G4�uP., nxx ,r(o 6 TAX AC To '0'LM 4� M to ol to to M to tp M M M b m fp M M M t'i M to to to toolol MSD I q N W M M titin l� to t✓�. 00.0m to d'hD)T co -`i 14 to 00 rP 0o W t`do -e>n `^O to m ON 0 to oo v7 t`w w O to M t'I tDMO C) t nto '+O l� Cl d' Cl co ol Cl Cl .r t .-t Cl to tT to >n eF j GV Cl -t .ti 04 '+ rn a v V , V Iva ♦N.• N y y N C Y u. %• w C w U VC .N+ v C •C rn N V UN.. U N w V L' "G v 0=" m • k t '�, , y ,"�. 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(N III .t0 -t M -i W Cl to c. •, to 0 aA a V =: d' 00 -e to to Cl to Cl -0 to to Cl to O 0 k Cl to a O O moi' co O •i ^ 00 .•t cN to to to to 00 v .•i d' .•t d, trl I lNI to to dl 1 1� 07 00 FI4 N C N V U d "LCn V o w 4, V G c c e v E DIV "3 0 1.0 o�Hoo y�o aoG�> 'g °o0.����ec`a o yes v= c L N Erx v o v t a ti c 4 3 y N E�Acgv d ,�Ww�cn(nw,k+:, 4Zw (�icnf=;�+APCFgUOW 1 ■ > TAX ACT. ' 7 Ml... M M tD c7 cn CO) I to M to to M M to M VM M� I O M 0 to MtOM B M W O c0 Cl co 0 cl O in to T ep t� to 0 c i 0 CO ti w v1 cc CO) 01O 00 ln c®xn to 00 O 00 t0 q .-� .•� .-�Ln N ti .-i Ico Cl M c0 Cl vu1 Cl N M M Cl G U U u 4 Y P4 " V ej a'r y G U N U y ❑ ay-. 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CI N Ol i n Cj a e00 t0O00 co mmlcrq Gy 00 t0. eGV cm 00O 001 :, �' ^i''t 00 OQ d� GV CV tp m t0 h m h CA co t0 h N M tq i C Gi Gi i L tv V JO v a / 6G o ro Ln 0 r. me0'O GtN• V C4 O(� °.0R ^�17 w �O ti G G A 0 0 �w $ 4° c c L 3 to n mC7 o ro E•°.r v ow •4 t�v '.: .0 Fp V b O'% O L C ,,; •^� ^ w Civ 0 0 wx0F�: a�3�,zwwwz.wUCZFSUa,a xc3 1 f TAX ACT. 15 ....t. :M tOMM b M t0O tOM �tD tO tOM t0 t0� tOM M M rjM 01 M M m le to .•t 0� N m eP M tO Olh-�d'tO ••�t0 tO OlhO 'n Oi M OI OI � � de t0 m OO1 O M O XM ded4 to e1� M H'M N eF M v M GV •4 h C7 sP C1 GV N GV O1 LN .-t Ol . 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Y O •`.' v Y •'�'"n •x O 0'_' hD O '+ r°Q 1' �, x •y p O O O ^y �i •�^, u. m x m °..ro ,'a; T' u .« u '0 G .�` - ai 1 Y 1 �,. {i Y •� Y iN„ Cu R Qi 4.1 y L 1+ 0 �bGOa C G �t°.yu 'Cup e'y r, r^0•'O �,w �tC ?b.d 00 •uro u� 0.'�.. m in ',b O Oros Oro �d Oro yro^ 0 roro 0 o ti v v ti o db ao,"v tib u v ,ro,v u°° °d ° o yro aro °: d 3 o x w bb ro =0 �v o d o c c [ c 0 3.y 3s p o ani .O � .0 �� >'O D.•4'. .Y.7 ,C ,�'O 0 yL i.w w ° 0 0 0> c v e c 3> c 3 c c o ^L c 3 3 G.�3 c C E,E E3. Fv,Ov�OZOFFO�FOO�O;Z4 L-4FFwFFO.WFFwF A to.. to t0 M ro tpcn MM coeDO co c01 MM tO ctOM tp tp tp t0 CRS tp 00 N ep co N 01 M 10 N t0 T N to oa�0 0) 00 to 01 d' N to M aN'i M `d' T .M-1 1"q N M to M Gym t0 �z m ti 00 N GQ ~ N N 0 k av tD a SN 00NeA N Ln CiCO)mo u 0000 0Ni t. CC'7 My O [� N l� Ol an 9Q v Oi v 1� 00 O C O z bo _cl 0 0 '0 O=r. C C � IO�a 0 o °'~vU pj C. 'L7 0 ' ° �•; '� o O ma- ° x °•� `.o v o ;; v o.° � O ° 0 m Cro �0 0._...ro y :c_ p"UUOG7�+ cgtiOaa nmFv�c7PwaaaxUZw0wmaAw�7c,Aaa e �,_ 20 TAX ACT. all Mbbb MbMMM M W 01 M b M CI b V MM bbb MtOMM M M co �, M O „'O Of .q tO OpOOM00hMh M 00 � N co!A r-1 tO �^ 4V 4V Cy Qi .N M 4y .9 .-7 ..a .•1 ..r Ey Lii'j M � O H to O y N C u C N C rn y U U C rn C L ay+ C ,N N cVJ 6! W V N U C U C C ° �., u rn .,., m •,C U C_ O •in i vi k � k .= « .�- to ,n y �' .k. ''a' ❑ ^' c. m to m i C A •y W U O Y W U b .D O ems¢ v N m env 'o C7 '= c. at _. _ C CO,=y" OO O R•uct 4 •C U � nb OU 0b•y V b M O C va°iv U.aCvi.c Cc..c i c 'sy 'd ..Ou .p y c© b o FFFFWFFFki i�F n F F f� O p F w[ F F' clc t0 to ttoCO) In o co) tO c) cM co M CO) Co W in Ob � .M -I W CO) Gq 00a Ol M. -t to co OO M 00 hMh CO) 00 Y1 N 00 e} ,y O t°. 0.h Ci Cl .-t M 4`1 .-i .-1 .-i r -y N ti GV V' M o o xr) M I h M4 00 M aU us vQ I ° bq b!` bB bD bA rNV Nrr r� vvI y �',7a 0. O 1-4 W 1� r+.i G i w L R' c q �Ni > 'tl " .C. « « x c04 o �croic�ir��o WR-. 3zNy� clWm Y... CCi V )Md°y> mOw to" .. 0 0 0 0 O J pzzZ�Zz wcte= -98 "y .n Q.t �•o"00 .c��M% �.�x F'Sv p,C cCm a a 0. hrP. d 0 C C C S p O y °4 n o 4 0« ° p° o o c 0 0 64 �0 3 C CO O~•O O O O O O _O Com^a:L roti F.°+yu..oa c 3C c,�« u n y^,n. C..%` ,`�. £9 :^3 .`d+fg .t�a F9 �-' tea yxwc ;am :a O w F'eF°,o 't°o, c°E "V c: CY tQ ^SyCC CCVCCW•t. eayo^,oa« e�Uc, ��.Y �fr0 c a V1 ra (3� Py Py P•1 Ft Pi4 U) F'4 /-t F w'n' [� v E°. b°`ii (y pt ' u' n o c� Y a M C: F F W rl 4 b TAX ACT. 21. 0OMt0Mt0Mtp t0 0cl to 0 O O P cn d O to to co O M � co to to to M to LO eN to d' rr cm tD cqOo eto t0 to w0 OO eP to to O xnO eA '411 to M M q? 00 eA ;o to Cl Mc� lti O to 01 M.� Ul C C V d V V k N N F' � w i k NC y N� U C S C V Y PC C L L V C k U• V v w N H C LM 40. j��4 �6/ O o—='b 'tiv; �; O'L� O N'b •N •N 4I N W •y Lb r%o '"kbhtn.N U N IN. F AN �o ov a d � b y.,w t='m y T �'b w Y >,.d o b b 00 u v 0 O w>1 7 Y. w w ro y, `c•?�e.�.k 3 r= �.�.k 3 c v 3 v o o cn a c c a cn0cntncnE HHFF �+ �+ �+ F F F O OM Qi n' t0 to M t0 cn to M to to to M to cn O O i` M O O n U to to M CO M to M to to to cn to to eP to e} N c t0 �q0 to eA to to to 001�00-e to to Otn O 'd' d' >n M co co .a 0 00 ep to to Cl co 0*) 1� to tO PI C0 o t F a �4C4 A q N.n r�&^ Nin Nom') WN v a a o ,.m ,Fvy E.• mU� .+GV Otti.�t c° .0 F� r� r� My "« ow �S �.�•j3a ao«3 ,ti C HH zi �+H ^u m«Beibmg,�,cFp>, p<8 x o� ��. �yO0.d�wc w 7S o.uSt 4 oa0W m«5We 5 ^NA.C c 6 " , e o% N a atawo4`$:u U¢xtiUwW04Uva,a,awa h h h e 4�8 O CO) �0 XM .. m 411 22 m U eD M s ti co O ry 17 ti O CO) �0 XM .. m 411 i' .� u MIM TAX ACT. ttoo M t0 Y1 M M M M to t0 tb eTMeOv O O th to CJM t� to th vi M O MN W Ln 4V t` �0 ON M h t� in b v" O) vi c'M� vi C • a� V k M • � .N+ C « C C N y V C i L V w •w c~C 61 C V V y V V N F v v V V V V d k vLr Y•x N Or I.n Qi r •�i 4d y L S a•'�.A V 'ii W •�w C crFv rn tN. � Y'C+ vi `° m r/i b yY+ ro N °1 c b 'o = V '= "o O b b N ^d 00C to w b,tiv v°3 �> y° d pro v� a WO � o 0 C C 3 0 V 3 V C =^...br UFO C' ^ � •� (^i L � fi Y oil w °^ c 3 3 y p x C 3 c v •� a S« s 3 c OOHFrnwFnFFFw�nwi�wFZwFFW tD M tV CO) co cM M M to to M d' O oo CJ O O t� to oV O 1� to n' 4OM 0w do O to M0N X• wit to V GN M uI r✓ M M moi' N Q in M.•1 Ea; M C az U H Z bJ7 b C C y• G O of O O o a c y v cb�o 8 E �b Z E a o o o b a c 0 8 `� o e v y m o= Zvw¢-C4gg4 "o;4 ;�ZZacnv��aa i R 0 l 40. TAX ACT. 23 3 to to m to 10 .O to to m m t0 P t to to m oa a to to m m o ep oc to , cv sn to .er 0xn0 Y C V d L .r• Y Y L y •rFI fA N [ Y V U n U C Y C � Y U• U Y v t:y x y wani x •m tca x Y .x w ,b a ro cdar b _ ^° = Ou .� .+ C O ro .+ •O 'b 'd .O C °o c 3 rok 3 o x>> x 3 m" w 0 w F <n F w in iw iw gin' F rn M M M M .S t0 �o m t0 t0 t0 t0 to m M t0 V tp m cl to to to t0 m m t0 o..y c0 -e tti GO to C4 eF to to in t0 O cl G,Q � 0 4 Qt b r cG c c m L my m•' y n n v v v tCtt °�: a+Lo cppy tv M�'n Ku n n� cr: ro r."nr: O u tf �Ce vcu v Ce tj �•z�G:x: y NM=y LCL. wy^gym a �k m',ti mC m�N'.7 um u Z.W Fm vi °1 'o ar'"btiri :;a^u •:u'i�civwv "�' o c v O t cy o3m o`°m oam.y 6 ° oc oC do oc.... g L4 �x zv z� ez3�z„zSz�zvzvzv •a+ u GF M �^y u MCA 6pC7 6b C� GVH G cm CW Vl ma o.. o •C•L 3w �•tl .G4y ...o cy c � tL0 •- P•i w a F+ W M u tp O n 24 8 0. In it-ec70 t0 CO) �j co Of 00Nmm t0 tO' 00 tlmm mm7 wowm Ve 1� 0O7 t•N x700 x7 gTOcclwt� ko 70� In�N tn t N ., to vi C G vi vi G > v U U v Q to Y v i.i •�'' N L .0 V Y J M •r"'"Q� p i y i•'i F ••- ^ w H Y Iii •v �a ro o C ❑ to '°ov°3>.�Oo vo 4❑ Y° Y Y ro '•C. a>. a�C • N'yA C.nn. „O y.tiQcro c>wP'ub v v ❑Cj 'C •Crdro to 'G 7 v.❑� y}'ro �'� o.c >obO,C tG 3•u v CF. vroom O ro " ro C ... v >>. W -P; OrdC ° C r`CC'yro y y C C.0 Cuero t❑a � � c .b ro C rn C O r�i rn c " ❑ °❑4 r.o GJ it (V Y Y ° Y 0'• Y C ,y v a 0 ' Imo• � d'7 tto 00�00 CIO mto 0 � bQ C7 x7 CO) m cl 07N er tom a $.-t x7 qt 00O M t0 ct t•.-+ ax7.+U7 Oro roti oc 00 1 -• to to to of 6V N a i u�N co t0 o 0 C4 t0 N� oc]�NN mr. to x7 vcr�i•LMm iclool- � u u a C G TAX ACT. in . m m t0 h h 0% N t0 to t0 co °f 900 00 00 RI' �O O 00 to . t71 0 XO '•t . x7 O N t00 ep x) d'O^'t ch t70 07 O.•i. mx7 erymin ON °7 x7 t`t` 7✓ t` x7 N t t0. dl ❑ ❑ ❑ V v U �H„ U " V U Y ° ❑ v vCvg,�H"cvitv.� t9 �' � U '..•Lq. LQ Y 'r°v ° v Vl CR'Jro�i° o b o ro bnrov cca vvv •�,y O•C 'c',C C C�> evi 3 k Y � CZ c .y kWcCwtq ro•m ro,ti'v Uro s 00 PC roro 0 rg v b �67d0 ❑.y .� ❑ v n 0 .v 0'0 00 Ctq" ro ro rd C C CO m m w 0 o c�z� o0 c c o x Y Y yr zwcn� ch rn thwHowo tin co mmm oW W Wtz IO too N O to x) x7 m 1• m t�yi t0 t0 V3 C3 I�x7 t000 wo l`1�0 944 w 00 •Nd�b Ln 00 xhj d0'C7' 0 ti M M Lh ri Ci .a tD to tO sF W Ne00O to 0 ! O O M7 '01 q0 eP N w 0 a7 N •� I •.1 rt r1 r•I '•t rq /..1 N ° tCt7 V YO 0 U Czw r mrw w .0 o C u O W) ZF61Apq z�xxwaa�Ua�CO�x✓ .r TAX AC Y 25 SECTION 2. Be it Jhrther enacted, That the Treasurer of this Commonwealth shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, plantation, or other place taxed as aforesaid, requiring ahem respectively to assess, in dollars and cents, the sum so charged in manner following, viz. To tax each male poll above the age of sixteen years within their respective towns, districts, plantations, or other places adjoining them, not belonging to any other town, district, or plantation, provided such places were returned or included in the last valuation, at twenty-seven cents each ; and the remainder of such sum, charged as aforesaid, to each town, district, plantation, or other place respectively, to assess upon the respec- tive inhabitants thereof, according to the value of the real estate therein possessed or owned by each of them on the first day of May next, either in his own right or the right of others, improved or not improved, (except pews in houses of public worship) or upon the owners of real estates in such town, district, plantation, or other place, whether such owner reside in the same or not, on the first day of May, according to the just value thereof; and upon non-resident proprietors of real estate lying within such town, district, plantation, or other place, in their own right or the right of others, improved or not'improved ; and also on all the inhabitants of such town, district, plan- tation, or other place, and all other persons possessing estates within the same on the said first day of May, according to the proportion of the amount of their respective _ personal estates, including all monies -at interest more than they pay interest for, and all other debts due to them more than they are indebted for, monies of all kinds on hand, public securities of all kinds, all bank stock and shares, or property in any in. corporated bridge or turnpike road, or shares in any other incorporated company possessing taxable property, according to the just value thereof, and also the amount of all goods, wares, merchandize, or any other stock in trade, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages drawn by one or more horses; mules, horses, and neat cdttic, each of one year old and upwards, and swine of six months old and upwards, and also the amount of.the in- come of'such inhabitants from any profession, handicraft, trade, or employment, or gained by trading by sea or on land, and all othcr property of the several kinds return- ed in the last valuation, excepting sheep, household furniture, wearing apparel; farming t utensils, tools of mechanics, and salt works for the manufacture of salt. SE c. 3. Be it further enacted, That every minor, whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose im- mediate government he may be living, in the same town, district, plantation, or other place, otherwise such minor shall be personally taxed for his poll as though he were of full age. And every freeholder or tenant, who by force of this act may be assessed and shall pay any sum for real estate in his possession, may require his landlord, the owner of such estate, to reimburse half of such sum, unless it be otherwise provided for by agreement between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor in the town, district, plantation, or other place, wherein he may Ibe an inhabitant on the said first day of May, notwithstrnding any of said creatures may have been sent to some other place or state for pasturage only, before that time. JI And the said Assessors shall estimate all the kinds of property which by this act they are required to tax, at six per centum on the value thereof', excepting unimproved lands, which they shall estimate at two per centum only on the value thereof. SEc. 4. Be it further enacted, That the Treasurer in his said warrant shall require the said Selectmen or Assessors respectively to make a fair list or lists of their assess ments, setting forth in distinct columns against each person's name, how much he or she is assessed for polls, real and personal estate, and income, respectively, as afore- said, distinguishing any sum assessed on such person as guardian, or for any estate in his or her possession in trust; and also to insert in such list the number of acres of unimproved land which they may have taxed to each nonresident proprietor of L lands, and the value at which they have estimated the same ; and such list or lists 26 11AX ACT. 11006, when completed and signed by them, or the major part of them, to commit to the Collector or Collectors, Constable or Constables of such town, district, plantation, or other place, respectively, with a warrant or warrants, in due form of law, requiring . them to collect and pay the same to the said Treasurer on or before the first day of April, in the year of our Lord one thousand eight hundred and thirteen, and also to re- turn a certificate of the name or names of such Collector or Collectors, Constable or Constables, with the sum total which they may be so required respectively to collect, to the said Treasurer, some time before the first clay of December next. And whereas there are many persons within this Commonwealth, engaged in trade, who negotiate much business, and hire shops, stores, and wharves, in towns, districts, or places, other than where they dwell, and whose property and ability can be better known to the Assessors of the several towns wherein such business is transacted, than to those of the town, district, or other place where they may dwell: Therefore, Sr C. 5. Be it further enacted, That for such goods, wares, and merchandize, or other stock in trade, ships or vessels, as are sold, used, or improved in the towns, district:, plantations, or other places other than where she owners thereof may dwell, such owners shall be resl'ec:ively taxed therefor ; provided such person or persons do hire a shop, store, or wharf in such town, district, plantation, or other place, and not where they dwell or have their home; and they shall be respectively held to deliver on oath or affirmation, if required, a list of their whole taxable estate to the Assessors of the town, district, plantation, or other place where they may dwell on the said first day of May, distinguishing what part thereof is taxable elsewhere, and in default thereof they may be doomeLt by the said Assessors. Provided however; That this clause shalfin no case be so construed as to enable the Assessors of any town, district, plantation, or other place, to assess an inhabitant of any other town, district, plantation, or other place, for any property charged thereon in the last valuation. Sec. 6. Be it./urther enacted, That the President, Professors, Tutors, Librarian, and Students of Harvard, Williams, and Bowdoin Colleges respectively, who have their usual residence there, and who enjoy no other pecuniary office or employment ; also ministers of the gospel, preceptors of academies established by law; and Latin grammar schoolmasters, shall not be assessed for their polls or estates under their per. sonal management, in the towns, districts, or parishes where they are settled ; and that all persons who have the management of the estates of Harvard, Williams, and Bow. doin colleges, and of the academies aforesaid respectively, shall not be assessed for the same ; and that Indians shall not be assessed for their polls or estates. And if there be any persons who by reason of age, infirmity, or poverty, may be unable to con. tribute towards the public charges in the judgment of the said Assessors respectively, they may exempt the polls and estates of such persons, or abate any part of what they are set at, as they may think just and equitable. Provided however, That nothing in this act contained shall be construed so as to prevent the town of Cambridge from taxing the houses or lands belonging to the corporation of Harvard college, without the college bounds, in their town tax ; excepting such estates as are improved by the president of the said college, the professors of the theory and practice of physic, the pro. fessor of theology, the professor of mathematics, and the tutor of logic, metaphysics, and ethics. SEC. 7. Be it further enacted, That the Justices of the Courts of Sessions in their respective counties, when duly authorized to assess a county tax, shall apportion the sante on the several towns, districts, plantations, and other places therein, according to the proportion at which they are rated in this act; and in the assessment of all county; town, parish, or society taxes, the Assessors of each town, district, parish, society, plantation, or other place within this Commonwealth, shall govern themselves by the same rules, and assess the polls therein in the same proportion as they may be assessed to pay by force of this act, having regard to all such alterations of polls or property as may happen within the same, subsequent to the assessment of the, tax laid by this TAX ACT. 27 set, excepting such parishes and societies for which different provision for assessing their taxes is made by law. Provided always, That it shall be lawful for any town, district, parish, or plantation, to make, levy, and collect any county, town, parish, or society tax, according to a neiy valuation, and for that purpose to cause a new valuation to be taken therein at any time of the year which they may determine to be necessary at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for the pay of their representatives, shall.assess J such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respectively assessed for raising the sum of one hundred and thirty- three thousand three hundred thirty-three dollars, and ninety-seven cents. Provided nevertheless, that in the assessing any tax, if the sum to be assessed on the polls, pursuant to the provisions of this act, shall exceed one third part of such tax, then the Asses- sors shall so reduce the poll tax that the sum assessed on the polls shall not exceed one third part of such tax, but shall be as nearly equal to one third part thereof as con- veniently may be. Sac. 8. Be it further enacted, That the foregoing tax be, and hereby is appropri. ated for defraying the expenses of government, and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said Assessors shall make their several rate lists, to be committed to Col- lectors or Constables, in the form prescribed at the end of this act. Form of RATE LISTS to be made by Assessors, committed to Collectors or Constables. STATE TAX. Names of PersonaI to be taxed. Number of Jro11a. I Poll tax. I Real I Personal estate. estate. I Income. I Total. D. C. I D. L. Form of RATE LISTS of Non-resident Proprietors of Unimproved Lands. �J✓J✓�/V'JlJlJJJdlJJlJt/.N'JJ!✓JJJ:NJJJJJ.l.N•JV'!✓t✓JV'JJNJJJJN✓✓JJ� s ti STATE TAX. S `CS Numus of persons Nwnbcr ul' Number ur do wun or. S to be taxed, each lot, description of the range, I Number of I Value. I 'rax. I Total ti acres. 1 (if known ) (if thrown) 1 (if knmwr.) D. L. D. C. D. C. S I I I I I I ' S �JlJJlllJ✓JNJlJ✓JJJJNJt1JJJ.M1IJ: JJ✓.M�/JJJJJJ./�/'✓JIJ�/•JJYNJJ✓!!J In the House of Representatives, Feb. 25, 1812. This bill having had three several readings, passed to be enacted. E. W. RIPLEY, Speaker. In Senate, Feb. 26, 1812. This bill having had two several readings, passed to be enacted. SAMUEL DANA, President. Council.Chamber, 27th February 1812. Approved, E. GERRY, W arm, i i ol pp Orr ,� ,roe,/���. A'd ;; . v i^z 10 Gro ,� %° 3c IVR l a 2S'ofl Iry /6'�'e /off n. Joe e,. f' Al uN I/ V \N \ /�v VI• J• 0 " v - ,.... �� .n i • f ary 1/ n . 1 j N 4 Le ov �! .to IV or ;..t -- J i — _ t2 1.r,t p tof I I /� "� f -1•�( 1,f , � l� �. .. - .�'� _ � __ �� __ - � f - `' -� ' f /• , ' r , . t /�/ �- 7 r p i it I' A /A --+---.d --- I II ✓ O, �� Lftl +a , l c , — --- - — �.•.,flo,„ecj :, n , �. _ i ti> �c/ t'i1�1`LG -�:,raf,.a,1/t�Pzf�Y� � I� ;� sr�' S• �, � IS• ti Ll fi/✓" / '. .!'f`j/C!' Cq i���' i�_� � 1!� � iii i�//� Gia. ,,a1. ti� � t "f/1 /� 31 •, i '. , / L !7 /Zi 1rfie �1- �t/'[tv�+./ < /�sJdtz ✓i. � 21.��. i '. C17� 1 / ��' -� �' � ,v ��' CJ � /l' �',� �l -! �All/ O / / - ,ill„���� ��/„ �,-�•a� � �;��• ' , i 2 � (-- � `,—;..,•7 ,7 ,y _ — % — 9 W eI I;,rnr///l: I -;- . . W eI I;,rnr///l: 0000 P Lit XO d ^1 ro a N aOV rT tra a / (v vintly d rrn /a-Arwo i FT �1 /1) N �� _t1�7,1,P 0 46P 30 /O'1l+cst.C_ ✓ lJ ,n p aC tlzll,trl/QD Com['. {'�,z 14 .1/ i V' .G- .SU elf %oil•',,., � .� �� -n ------ LLL I A p i ,A j 24t' 2aa 2 C. py ,Z f4 i rs,/hctl ,a er Apo A9 f:1 dF -- �� zr / - .0 011a , l �� �� �� � a � �� d� �!��;; � 1�• -�� %� �'� `�tl�, � �%til �� ti �' �,�° ��'; �n ,� '��', ��� �,.� � -112 4 n /�� p 1 _ f /�j.•Ly/, /) / '/ ,_> ) t //� -. ) _ '1 (. ( �r 1 .7 ^ s�� I .�., ��Q ^ � ''i .0 (, !/. .G � ` A` fAllr � t I • Ila Yr I I r 1 � dd - — r I I It 01�MV�" LI tL .rAv ot���� I 1 i r. toA too i ,._. i ;10- .2 I x'24 l . �/f �/,`-�,•(ry>'�r�i�v, _ d'�_� �IIAC/d�� OCL/2%610" Xoor�q Z v so 0[r 7/7 d(/G{�%-) '/7.Lv % �✓ A rr � � /ten 41 10 ' r tj 9 , I ,, Id x (PO d17 ._ Xle //Z- n 11CNC,,, e itJ 1 _ 49- tyll Ile I a C%% 1 �j�f� D lo-%gle�1 .ate-�C � C-�'`�� ireA—/xa �� �) ,♦. T' a I `e I 0 _ /iii -Y moo r r C J✓✓!ll✓lNJJlNNl✓./�I'JJ✓J.IlJJ✓✓.lMit✓l✓JIlI'JYllllJlNJ✓JNJ✓fVf/Y! TAX FOR THE YEAR 1813. r`!!✓1✓!JN✓fJ✓IJIIJJIl✓lV��'J✓NJJJ./�IJJJJMJ✓Ml./J'JlfNJJllfJfi(V'f / 'LIt �� �. Commonwealtb of Mao0acbuoetto• In the year of our Lord one thousand eight hundred and thirteen. AN ACT To apportion and assess a TAX of one hundred and thirty-three thousand three hundred and thirty-three dollars, and ninty-seven cents, for the service of the State, and also a further sum of thirty-three thousand three hundred and thirty. three dollars and forty-nine cents towards reimbursing the expence of attendance of the members of the House of Representatives, now paid out of the Treasury of the Commonwealth. SECTION 1. BE it enacted by the Senate and House of Representtttiues iu General Court assembled, and by the authority of the same, That each town, dis. trict, plantation, or other place, herein after named, within this Commonwealth, shall be assessed and pay the several sums, with which they stand respectively charged in the following SCHEDULE, viz. 2 TAX ACT. <` h. 1rNm C7t-M t0 tD MMt0 t0 tM Cl c0f. tp tp tp tp ^t M to M 0 t0 0tD 0 t0 .•i M M t0o tD t0 t0o MMM O t0 O t0 to 0 in 00 •-I ao to .w . . 0' 00 w M t0 .+ X0 ••+ .•n O 00 M M d' l�to tr c7Md' de m mw Itt . Oto Ot d� »t 000 �i~CI CI.� w %0 xn M Cl Cl .y 00MM 01 CI lw y C L U U y y Y > C y C c > V U U A V U U V .+ > V bA x y y > r .y Y >. Y ''�•' v y V C y V C a y C O ro y y V U V ro O 7 O 0 3u Y u>u aox u o3 a. >. •Vl ro O L �.N U 'n x y; C O u'h ` ro Aii V c• to y y % vi to L Lv �r•I7 C �i Lw 0 . r � sy..`C^ S � A ,y � � .6 = y '. p FSM L u r/i rororo.d O.y� O�.d O Ot«.Ob Ori i y Oro L `"." 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U 'C' 4R ti :G Ig PT wo w %1 c 14 C O E E C 'w '� �' C `" E C A rLa C M' N N E v O 7.E v x o :v rWpgP a er7"ir1"iiT+A>4Q047 40 M CO) M M M .y O1 sN M M Lh M M TAX ACT. 25 SECTION 2. Be it farther enacted, That the Treasurer of this Commonwealth shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, plantation, or other place taxed as aforesaid, requiring them respectively to t, assess, in doUars and cents, the sum so charged in manner following, viz. To. tax each male poll above the age of sixteen years within their respective towns, districts, plantations, or other places adjoining them, not belonging to any other town, district, or plantation, provided such places were returned or included in the last valuation, at twenty-seven cents each ; and the remainder of such sum, charged as aforesaid, to each town, district, plantation, or other place respectively, to assess upon the respec- tive inhabitants thereof, according to the value of the real estate therein possessed or owned by each of them on the first day of May next, either in his own right or the right of others, improved or not improved, (excepting pews in houses of public Ivor ship) or upon the owners of real estate in such town, district, plantation, or other place, whether such owner reside in the same or not, on the first day of May, according to the just value thereof; and upon non-resident proprietors of real estate lying within such town, district, plantation, or other place, in their own right or the right of others, improved or not improved ; and also on all the inhabitants of such -town, district, plan- tation, or other place, and all other persons possessing estates within the same on the said first day of May, according to the proportion of the amount of their respective personal estates, including all monies at interest more than they pay interest for, and all other debts due to them more than they are indebted for, monies of all kinds on hand, public securities of all kinds, all bank stock and shares, or property inany in. f corporated bridge or turnpike road, or shares in any other incorporated company possessing taxable property, according to the just value thereof, and also the amount of all goods, wares, and merchandize, or any other stock in trade, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages drawn by one or more horses ; merles, horses, and neat cattle, each of one year old and upwards, and swine of six months old and upwards, and also the amount of the in- come of such inhabitants front any profession, handicraft, trade, or employment, or gained by trading by sea or on land, and all other property of the several kinds return-• ed in the last valuation, excepting sheep, household furniture, wearing apparel, farming utensils, tools of mechanics, and salt works for the manufacture of salt. SEC. S. Be it further enacted, That every minor, whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose im- mediate government he may be living, in the same town, district, plantation, or other place, otherwise such minor shall be personally taxed for his poll as though he were of full age. And every freeholder or tenant, who by force of this act may be assessed and shall pay any sum for real estate in his possession, may require his landlord, the owner of such estate, to reimburse half of such sum, unless it be otherwise provided for by agreement between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor in the town, district, plantation, or other place, wherein he may be an inhabitant on the said first day of May, notwithstanding any of said creatures may have been sent to some other place or state for pasturage only, before that time. And the said Assessors shall estimate all the kinds of property which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum only on the value thereof. SE c. 4. Be it, further enacted, That the Treasurer in his said warrant shall require the said Selectmen or Assessors respectively to make a fair list or lists of their assess, merits, setting forth in distinct columns against each person's name, how much lie or she is assessed for polls, real and persunal estate, and income, respectively, as afore- . said, distinguishing any sum assessed on such person as guardian, or for any estate in his or her possession in trust; and also to insert in siveh list the number of acres of unimproved land which they may have taxed to each non-resident proprietor of lands, and the value at which they have estimated the same ; and such list or fists 24 TAX ACT. .••••• h01CJtn�MON C7hh0Ot0Nt0T.+hMtn tO oo Ly tO O�O�C1 M 0�C]C7010O. ao �tD 00M� tD �NOtoOd' M 00 to 01010000 eP 0 m de 0 O to MN 00101 C1 t0 t0'Ill t0 tow ti � C101 cNMCl .r p1 000DM M r -I M O0 h h M Cl >n to >n to t0 h 0 h to Cl .•t 'd� .w Cl C1 .-I •� . OQ to Y y N •❑ .0 u 0 U u O v C u � C m y u .y.. y v> y ip YtC i.iw Y•H irU > Y >.� r v C c m y k c•^ 3 v 3 3 c•^ c•;� ° c.c my .":: = = en `b.o 0 E ra aci^ � 0 o o^ a,^ ° b o^ n N c °d dro ob.� o arorooro c° oro b C •0 6J L t.Oa ' Y .°d •^y yoro , O CC y•« J y to .'C....0 ro.r' to 61.'C•m C O.i.' O 0 O.M U Y 7 ro C Y y'y 'y 1C N ro WPC y a) H cL'broro` C c� ^CJb vbytybt.,,b Cbrd Pd ro 0•yb•o Cro ' •b E Y 7 ror r Coro C C=z C C C C C ^J y C C O k k C auiC�ppt .CC .G .7C 7` O� v .Jc Y 0 m C a•W w° ,C i•°1 C C 3 0 OUtz ro Y t U aL+.0 . C G C Uro mrororo.0 C CCroro.bro t mw 0 CC �C 0e Y H ro0 y N Ny CC C Y m O m 00 0 0 0 cCyqja Y •� �' L Y v O v 0 �t'; > .vi, k v. y.> 3 C C FFFWa�mFv�F;zq ET+cnrnWvnwF0w0 bA �. "c�M. JI rh-e MM t0 Mtn O••+O1 MC1 toMhO ^ t0 5 ` CO) 011• C1 W 01 tO t0 M of to �o W 0 M w tn" V too nxnmmMrnmgetpm roou,»inM0"thgto 000X. tD t0 t0 Cl C1 Ly d'd'�f'inH t0Ln GV. -IMS c. .. eT•0 tri 0 t0 t0 0C1 h00 M t0 to 00 0101 eMp1• MO t0 t0 010 t0 t000 to M M hep O.M 00 t0 h t0 to O M 0 T 001` -e 000 t0 oaomdN04chN• LhNMtnrno�cmcf,cihtoton > cohQtntntotntoaeotnMccN Y � F G 7 d ra o O a+ V Y L ^•�. U Y k 13 N 0 t � c.a e o E E c^'u 0 0=' C l`S 0f N tt1 � U 0 7 .C+ '/iWFi Rt r�W a Z r=Z W Pa >q u 64 4Orn r`ri✓ to �F h 0 to t L'.1 71 93 TAX ACT. 25 SECTION 2. Be it further enacted, That the Treasurer of this Commonwealth shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, plantation, or other place taxed as aforesaid, requiring them respectively to t assess, in dollars and cents, the sum so charged in manner following, viz. To tax each male poll above the age of sixteen years within their respective towns, districts, plantations, or other places adjoining them, not belonging to any other town, district, or plantation, provided such places were returned or included in the last valuation, at twenty-seven cents each ; and the remainder of such sum, charged as aforesaid, to. each town, district, plantation, or other place respectively, to assess upon the respec. Live inhabitants thereof, according to the value of the real estate therein possessed or owned by each of them on the first day of May next, either in his own right or the right of others, improved or not improved, (excepting pews in houses of public wor. ship) or upon the owners of real estate in such town, district, plantation, or other place, whether such owner reside in the same or not, on the first day of May, according to the just value thereof; and upon non-resident proprietors of real estate lying within such town, district, plantation, or other place, in their own right or the right of others, improved or not improved ; and also on all the inhabitants of such town, district, plan. tation, or other place, and all other persons possessing estates within the same on the said first day of May, according to the proportion of the amount of their respective personal estates, including all monies at interest more than they pay interest for, and all other debts due to them more than they are indebted for, monies of all kinds on hand, public securities of all kinds, all bank stock and shares, or property in. any in- corporated bridge or turnpike road, or shares in any other incorporated company possessing taxable property, according to the just value thereof, and also the amount of all goods, wares, and merchandize, or any other stock in trade, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages drawn by one or more horses ; mules, horses, and neat cattle, each of one year old and upwards, and swine of six months old and upwards, and also the amount of the in;- comeof such inhabitants front any profession, handicraft, trade, or employment, or gained by trading by sea or on land, anQ all other property o£ the several kinds return ` ed in the last valuation, excepting sheep, household furniture, wearing apparel, fatrming utensils, tools of mechanics, and salt works for the manufacture of salt. Ss C. S. Be it further enacted, That every minor, whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, tinder whose im- mediate government he may be living, in the same town, district, plantation, or other place, otherwise such minor shall be personally taxed for his poll as though he were of full age. And every freeholder or tenant, who by force of this act may be assessed and shall pay any sum for real estate in his possession, may require his landlord, the owner of such estate, to reimburse half of such sum, unless it be otherwise provided for by agreement between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor in the town, district, plantation, or other place, wherein he may be an inhabitant on the said first day of May, notwithstanding any of said crealtures may have been sent to some other place or state for pasturage only, before that time.. And the said Assessors shall estimate all the kinds of property which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum only on the value thereof. SE c. 4. Be it further enacted, That the Treasurer in his said, warrant shall require the said Selectmen or Assessors respectively to make a fair list or lists of their assess. ments, setting forth in distinct columns against each person's name, how much he or she is assessed for polls, real and personal estate, and income, respectively, as afore- . said, distinguishing any sum assessed on such person as guardian, or for any estate in his or her possession in trust; and also to insert in such list the number of acres of unimproved land which they may have taxed to each non-resident proprietor of lands, and the value at which they have estimated the same; and such list or lists 26 TAX ACT. when completed and signed by them, or the major part of them„to commit to the Collector or Collectors, Constable or Constables of such town, district, plantation, or other place, respectively, with a warrant or warrants, in due form of law, requiring them to collect and pay the same to the said Treasurer on or before the first day of April, in the year of our Lord one thousand eight hundred and fourteen, and also to re- turn a certificate of the name or names of such Collector or Collectors, Constable or Constables, with the sum total which they may be so regired respectively to collect, to the said Treasurer, some time before the first day of December next. ✓lnd whereas there are many persons within this Commonwealth, engaged in trade, who negociate much business, and hire shops, stores, and wharves, in towns, districts, or places, other than where they dwell, and whose property and ability can be better known to the Assessors of the several towns wherein such business is transacted, ,than to those of the town, district, or other place where they may dwell: Therefore, SEC. 5. Be it further enacted, That for such goods, wares, and merchandize, or other stock in trade, ships or vessels, as are sold, used, or improved ill the towns, districts, plantations, or other places other than where the owners thereof may dwell, such owners shall be respectively taxed therefor; provided such person or persons do hire a shop, store, or wharf in such town, district, plantation, or other place, and not where they dwell or have their home; and they shall be respectively held to deliver on oath or affirmation, if required, a list of their whole taxable estate to the Assessors of the town, district, plantation, or other place where they may dwell on the said first day of May, distinguishing what part thereof is taxable elsewhere, and in default thereof they may be doomed by the said Assessors. Provided however, That this ti clause shall in no case be so construed as to enable the Assessors of any town, district, plantation, or other place, to assess an inhabitant of any other town, district, plantation, or other place, for any property charged thereon in the last Valuation. SEC. 6. Be it farther enacted, That the President, Professors, Tutors, Librarian, and Students of Harvard, Williams, and Bowdoin Colleges respectively, who have their usual residence there, and who enjoy no other pecuniary office or emplovment; also ministers of the gospel, preceptors of academies established by law, and Latin grammar schoolmasters, shall not be assessed for their polls or estates under their per- sonal management, in the towns, districts, or parishes where they are settled; and that all persons who have the management of the estates of Harvard, Williams, and Bow- doin colleges, and of the academies aforesaid respectively, shall not be assessed for the same; and that Indians shall not be assessed for their polls or estates. And if there be any persons who by reason of age, infirmity; or poverty, may be unable to con- ` tribute towards the public charges in the judgment of the said Assessors respectively, i they may exempt the polls and estates of such persons, or abate any part of what they are set at, as they may think just and equitable: Provided however, That nothing in this act contained shall be construed so as to prevent the town of Cambridge from taxing the houses or lands belonging to the corporation of Harvard College, without the college bounds, in their town tax; excepting such estates as are improved by the president of the said college, the professors of the. theory and practice of physic, the professor of theology, the professor of mathematics, and the tutor of logic, metaphys- ics, and ethics. SEC. 7. Be it further enacted,. That the Justices of the Courts of Sessions in their respective counties, when duly authorized to assess a county tax, shall apportion the same on the several towns, districts, plantations, or other places therein, according to the proportion at which they are rated in this act; and in the assessment of all county, town, parish, or society taxes, the Assessors of each town, district, parish, society, plantation, or other place within this Commonwealth, shall govern themselves by the same rules, and assess the polls therein in the same proportion as they may be assessed to pay by force of this act, having regard to all such alterations of polls or property as may happen within the same, subsequent to the assessment of the tax laid by this TAX ACT. 27 1.111, act, excepting such parishes and societies for which different provision for assessing their taxes is made by law. Provided always, That it shall be lawful for any town, district, parish, society, or plantation, to make, levy, and collect any county, town, parish, society, or plantation tax, according to a new valuation, and for that purpose to cause a new valuation to be taken therein at any time of the year which they may determine to be necessary at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for the pay of their representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respectively assessed for raising the sum of one hundred and thirty-threc thousand three hundred thirty-three dollars, and ninety-seven cents. Provided nevertheless, that in the assessing any tax, if the sum to be assessed on the polls, pursuant to the provisions of this act, shall exceed one third part of such tax, then the assessors shall so reduce the poll tax that the sum as- sessed on the polls shall not exceed one third part of such tax, but shall be as nearly equal to one third part thereof as conveniently may be. SEc. 8. Be it further enacted, That the foregoing tax be, and hereby is appropri- ated for defraying the expenses of government, and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said Assessors shall make their several rate lists, to be committed to Col- lectors or Constables, in the form prescribed at the end of this act. Form of RATE LISTS to be made by Assessors, committed to Collectors or Constables, 190 STATE TAX, M1.9 of PersonsI /no Number qt I roil I treat I rrrsmrue I rntome, I - Total. to be taxer!. lle. tax. estate. estate. Form of RATE LrSTS of Non -Resident Proprietors of Unimproved Lands. STATE TAX. Names of persons to be taxed, Number of Number of division, or I each lot, I description of the range, Number of I I Value. I Tax. Total. (if known.) (if kn w ) (if own.) acres. D. C. I D. C. I D. C. In the House of Representatives, Feb. 25, 1813. This bill having had three several readings, passed to be enacted. TIMOTHY BIGELOW, Speaker. In Senate, Feb. 25, 1813, This bill having had two several readings, passed to be enacted. SAMUEL DANA, President. February 26th, 1813. Approved, CALEB STRONG. 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BE it enacted by the Senate and (louse of Representatives in General Court assembled, and by the authority of the swne, That each town, district, plantation, or other place, hereinafter named, within this Commonwealth, shall be assessed, and pay the several sums, with which they stand respectively charged in the following SCHEDULE, viz.: 210 1' l J 64 TAX. FOR THE YEAR 1818. 4 COMMONWEALTH OF MASSACHUSETTS. IN THE YEAR OF OUR LORD, ONE THOUSAND EIGHT HUNDRED AND EIGHTEEN. f] AN ACT V To apportion and assess a Tax of One hundred and thirty-three thousand, three hundred and forty-two Dollars and thirty-two Cents, and to provide for the reimbursement of twenty-one thousand, three hundred and ninety-six Dollars,paid out of the Public Treasury, to the Members of the House of Representatives, for their attendance at the two last sessions of the General Court. l SECTION 1. 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TAX ACT. 25 Sec. 2. Be it further enacted, That the Treasurer of this Commonwealth shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, plantation, or other place, taxed as aforesaid, requiring them respectively to assess, in dollars and cents, the sum so charged in manner following, viz.: To tax each male poll above the age of sixteen years, within their respective towns, districts, plantations, or other places ad- joining them, not belonging to any other town, district, plantation, or other place, pro- vided such places were returned, or included in the last valuation, at fourteen cents, and the remainder of such sum, charged as aforesaid, to each town, district, plantation, or other place respectively, to assess upon the respective inhabitants thereof, according to the value of the real estate therein, possessed or owned by each of them, on the first dap of May next, either in his own right, or the right of others, improved or not improved, (excepting pews in houses of public worship,) or upon the owners of real estate in such town, district, plantation, or other place, whether such owner reside in the same or not, on the first day of May, according to the just value thereof, and upon non-resident pro- prietors of real estate lying within such town, district, plantation, or other place, in their own right or the right of others, improved or not improved; and also on all the inhabi- tants of such town, district, plantation, or other place; and all other persons, possessing estates within the same on the said first day of May, according to the proportion of the amount of their respective personal estates, including all monies at interest, more than they pay interest for, and all other debts due to them, more than they are indebted for; monies of all kinds on hand,public securities of all sorts, all bank stock and shares, (oi• property,) in any incorporated company, for a bridge or turnppike, road, or shares in any other incorporated company possessing taxable property,according to thej ust value thereof; and also the amount of all goods, wares, and merchhandize, or any other stock in trade, in- cluding stock employed in manufactories, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages, drawn by one or more horses; mules, horses, and neat cattle, each of one year old and upwards, and swine of six months old and upwards; and also the amount of the income of such inhabitants, from any pro- fession, handicraft, trade, or employment, or wined by trading at sea or on land, and all r otherproperty, of the several kinds, returned in the last valuation, excepting shee , house- hold furniture, wearing apparel, farming utensils, tools of mechanics, necessary for carry. ing on their business, and salt works, for the manufacture of salt; also the machinery in cotton and woollen manufactories. i Sec. 3. Be it further enacted, That every minor, whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose immediate gov- ernment he may be, living in the same town, district, plantation, or other place, otherwise such minor shall be personally taxed for his poll as though he were of full age. And every freeholder or tenant, who by force of this act may be assessed, and shall pay any sum for real estate in his possession, may require his landlord, the owner or agent of one estate, to reimburse the half of such sura, unless it be otherwise provided for by an agreement between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor in the town, district, plantation, or other place, wherein he may be an inhabitant on the said first day of May, notwithstanding any of said creatures may have been sent to some other place or state for pasturage only, before that time. And the said Assessors shall estimate all kinds oft property, which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum on the value thereof. SEC. h. Be it further enacted, That the Treasurer, in his said warrant, shall require the said Selectmen or Assessors, respectively, to make a fair list or lists of their assessments, setting forth in distinct columns, against each person's name, how much he or she is as- sessed for ]lolls, and for real and personal estate and income, respectively, as aforesaid, distinguishing any sum assessed on such person, as guardian, or for any estate in his or her possession in trust, and also to insert in such list the number of acres of unimproved land, which they may have taxed to each non-resident proprietor of lands, and the value at which they may have estimated the same, and such list or lists, when completed and signed by them, or the major part of them, to commit to the Collector or Collectors, Constable or Constables of such town, district, plantation, or other place, respectively, with a warrant or warrants, 41 due form of law, requiring them to collect and pay the same to the said Treasurer, qn or before the first day of April, in the year of our Lord one thousand eight hundred and nineteen; anti also to return a certificate of the name or names of such Col- lector or Collectors, Constable or Constables, with the sum total which they may be so required respectively to collect, to the said Treasurer, sometime before the first day of December next. yg TAX ACT. And whereas there are many persons within this Commonwealth, engaged in trade, who negociate much business, and hire she 8, and stores, and wharves, in towns, districts, or other places other than where they dwell, whose property and ability can be better known to the Assessors of the several towns, wherein such business is transacted, than to the town, district, or other place where they may dwell: Therefore, Sac. 5. Be it further enacted, That for such goods, wares, and merchandize, or other stock in trade, including stock employed in manufactories, ships, or vessels, as are sold, used or improved in towns, districts, plantations, or other places, other than where the owners thereof may dwell, such owners shall be respectively taxed therefor in such towns, districts, plantations, or other places,provided such person or persons do hire a shop, store, or wharf, in such town, district, plantation, or other place, and not where they dwell or have their home ; and they shall be respectively held to deliver on oath, or affirmation, if required, a list of their whole taxable estate to the Assessors of the town, district, planta= tion, or other place, where they may dwell on the said first day of May, distinguishing what part thereof is taxable elsewhere, and in default thereof, they may be doomed by the said Assessors : Provided however, that this clause shall in no case be so construed as to enable the Assessors of any town, district, plantation, or other place, to assess an inbabi, tant of any other town, district, plantation, or other place, for any other property charged thereon in the last valuation. Sze. 6. Be it further enacted, That the President, Professors, Tutors, Librarian, and Students of Harvard, Williams, and Bowdoin Colleges, respectively, who have their usual residence there, and who enjoy no other pecuniary office or employment; also Ministers of the Gospel, Preceptors of Academies, established by law, and Latin Grammar School Masters, shall not be assessed for their polls or estates, under their personal management and improvement, in the towns, districts, or parishes where they are settled; and that all ersons who have the management of the estates of Harvard, Williams, and Bowdoin Col- leges, and of the Academies aforesaid, respectively, shall not be assessed for the same; and that Indians shall not be assessed for their polls or estates ; and if there be any persons, who b reason of age, infirmity, or poverty, may be unable to contribute towards the ppublic charges, in the judgment of the said Assessors, respectively, they may exempt the polls and estates of such persons, or abate any part of what they are assessed at, as the said Assessors s may think just and equitable : Provided however, that nothing contained in this act shall be so construed as to prevent the town of Cambridge from taxing the houses or lands belong- ing elonbing to the Corporation of Harvard College, without the College bounds, in their town tax, excepting such estates as are occupied by the President of the said College, or by any of the Professors, Tutors, or Instructors, thereto belonging, or by students, or resident graduates, or shall be unoccupied. Szc. 7. Be it further enacted, That the Justices of Courts of Sessions, in their res- pective counties, when duly authorized to assess a county tax, shall apportion the same on the several towns, districts, plantations, and other places therein, al cording to the pro- portion at which they are rated in this uct, and in the assessment of all county, town, parish, or society taxes, the Assessors of each town, district, parish, society, plantation, or other place within this Commonwealth, shall govern themselves by the same rules, and assess the polls .therein, in the same proportion as they may be assessed to pay a state tax, by force of this act, having regard to all such alterations of polls or property, as may happen within the same, subsequent to the assessment of the tax laid by this act, excepting such parshes and societies, for which a different provision for assessing their taxes, is made by law.iProvided alwnys, that it shall be lawful for any town, district, parish, society, or plantation, to make, levy, and collect, any county, town, parish, society, or plantation tax, according to a new valuation, and for that purpose to cause a new valuation to be taken therein, at any time of the year which they may determine to be necessary, at a legal meeting, to be warned for that purpose. And the several towns, which by this act are charged with an additional sum for the pay of their Representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and es- tates shall be respectively assessed for raising the sum of one hundred and thirty-three thousand, three hundred and forty-two dollars, and thirty-two cents. Provided nevertheless, that in assessing any tax, if the sum to be assessed on the polls, pursuant to the provisions of this act, shall exceed one sixth part of such tax, then the Assessors shall so reduce the poll tax, that the sum assessed on the polls shall not exceed one sixth part of such tax, but shall be as nearly equal to one sixth part thereof as conveniently may be. A In TAX ACT. 27 SEC. S. Be it further enacted, That the Treasurer shall issue his warrant to the Sheriffs of the counties of Oxford, Somerset, Hancock, Penobscot, and Washington, requiring them to collect, within their respective counties, the sums which by this act are assessed on the several townships, or other tracts of unimproved lands, lying within their respective counties, where there are no Assessors chosen, to whom the said Treasurer can issue his warrants, for the assessment and collection thereof; all which suras are to be collected in the same manner as Collectors or Constables are authorized and directed to proceed in the collection of taxes laid on non-resident proprietors of unimproved lands, and to be paid into the Treasury of this Commonwealth, on or before the first day of April, one thousand eight hundred and nineteen. SEC. 9. And be it further enacted, That the foregoing tax be, and hereby is appropriated for defraying the expenses of government, and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said As- sessors shall make their several rate lists, to be committed to Collectors or Constables, in the form prescribed at the end of this act. Form of RATE LISTS to be made by Assessors, committed to Collectors or Constables. STATE TAX. Nemec of Persons to be Wtcd. Number ofpolls. Poll Tac. Real Estate.) Pereosml I Income. I Total. Estate D. C. D. C. I D. C. I D. C. D. C. Form of RATE LISTS of Non -Resident Proprietors of Unimproved Lands. r STATE TAX. Names of Permrns to be Touted, (if knmrm) I Number of each Luq(ifknown.) Numberef Division. orrd rip. I tionofthe RanM(ifhnov Number of Acre. I Value. I Tet. I TmeL § D. C. D. C. D. C.1 In the House of Representatives, February 18, 1818. This bill having had three several readings, passed to be enacted. TIMOTHY BIGELOW, Speaker. In Senate, February 21, ISIS. This bill having had two several readings, passed to be enacted. February 21, 1313. JOHN PHILLIPS, President. Approved, J. BROOKS. I°' v k INTENTIONAL SECOND EXPOSURE iGLfiCC�Z.Ed;ii /.y9 CIO e ■ H 4 M' lee 00 40A ill ! rle do �; -- - - - -�-� Jr of .fes J3 /o;V-Xld o j ,f, oe f 41 1! �" .3r^D �• �e /d•oo lif'/'ev((p)t 1 ---- -- i„ :r ���-/ „ Ir --- dd-1 1p -/ ori I � — zoo 2 33 Odd — — -- 10 gip„ t Tl_ 2 057 /o;V-Xld o j ,f, oe �" .3r^D �• �e /d•oo ---- -- --- dd-1 1p -/ ori I � — i Odd — — -- 10 gip„ toorAe to do PA 0;o°-_ry doo Ar of k — ZAI Jar C i � 3Od%• /rf'� �o /0 ere - - - - -- . - -- � _/�' 1 3�- >a« /deo-• _ G••P?o !ee- -9/,..co -- - --- 0 ,/w .q„ - - 1-- — _ ,, l 3,�i4r� 12D•, ✓D ci„ 1 .t. `.�. 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I � , I ` r♦ l/:, Nt Al It le [A w 17 C }► . �� �, c . 1. �1 / � �i ems... %`� • . _��_ �_ a fl'��L� . i eeI / 1. r f It i/'Grp' , srl�I i !_:�..1.�.«__.. __.. ._.-._. ...._�_4_✓P�/<(7 I.-_trh � .,ir.�i-6v...s J .. �." I ; l/ I : / -1 yy� I y2� s Vo ef pp //. r�le C, eox IS Ve A .Y 9 a t. C!/�.P✓..(jllldQ!/�07'�c( jG`// FSIL!.P/.X=/�Jl �j'1-C7�i TAX FOR THE YEAR 1821. Commonwealth of Massachusetts. In the year of our Lord One Thousand Eight Hundred and Twenty One. AN ACT To apportion. and assess a Tax of One Hundred and Four Thousand, Five Hundred and Fifteen .Dollars and Eighty Nine Cents; and to provide for the reimbursement of Sixteen Thousand, Five Hundred and Eighty Dollars paid out of the public Treasury to the Members of theouse of Representa- tives for their attendance the two last sessions of the General Court. SECTION 1. BE it enacted by the Senate and House of Representatives, in General Court; assembled, and by the authority of the same, That each town, district, plantation or other place, hereinafter named, within this Commonwealth, shall be assessed, and pay the several sums, with which they stand respectively charged in the following SCHEDULE, viz. s A • 1 ,J� INTENTIONAL SECOND EXPOSURE E ILIA( I./ 7 f� ,Y.,4-ae. t TAX FOR, THE YEAR 1821. Commonwealth of Massachusetts. In the year of our Lord One Thousand Eight Hundred and Twenty One. AN ACT To apportion and assess a Tax of One Hundred and Four Thousand, Five Hundred and Fifteen .Dollars and Eighty .Wine Cents ; and to provide for the reimbursement of Sixteen Thousand, Five Hundred and Eighty Dollars paid out of the public Treasury to the Members of thegouse of Representa- tives for their attendance the two last sessions of the General Court. SECTION 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That each town, district, plantation or other place, hereinafter named, within this Commonwealth, shall he assessed, and pay the several sums, with which they stand respectively charged in the following SCHEDULE, viz. il 4 00 K i TAX ACT, cc m �o�eooc��oc�ca�coc�oao�ome�ooc� 00 c+acc eo eo�000coaocrvc+�c000�ot-eoaccgooc�oo t-.+ ao aom�r�ro oco, oe�Ne�opi-w rner MOD ci.tO. � 00o i�.o+oo ti°.+°O:O�iu°er oc�� �aoo�coec�eO10 99 Pa � m ^J• w m w N b93 rz 'd v ami m d F . � 4{I d m N qFa �i7 N .q.�� d m w F Icl q ^C v Pa P= b .lz p qpo A an .., m p. b > m m A ed cd m as m m iViyy r0 oa^ 0 t p m td cd ^C O O ce q 'O p F O i� id q m O °� d b d O b "C ^OJ' � 'w cm. 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SEC. 2. Be it further Enacted, That the Treasurer of this Commonwealth, shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, plantation, or other place, taxed as aforesaid, requiring them respectively, to assess in dollars and cents, the sum so charged, in manner following, viz.: To tax each male poll above the age.of sixteen years, within their respective towns, districts, plantations, or other places adjoining them, not belonging to any other town, district, plantation, or other place, provided, such! Places were returned or included in the last valuation, at fourteen cents; and the remainder of such sum charged as aforesaid, to each town, district, planta-' tion, or other place, respectively, to assess upon the respective inhabitants thereof, according to the value of the real estate therein, possessed or owned by each of them, on the first day of May next, either in his own right, or the right of others, improved or not improved, (excepting pews in houses of public wor- ship,) or upon the owners of real estate in such town, district, plantation, or other place, (whether such owner resides in the same or not, on the first day of May,) according to the just value thereof, and upon non-resident proprietors of real estate lying within such town, district, plantation, or other place, in their own right, or the right of others, improved or not improved; and also on all the inhabitants of such town, district, plantation, or other place, and, all other per- sons possessing estates within the same, on the first day of May, according to the proportion of the amount of their respective personal estates, including all monies at interest, more than they pay interest for, and all other debts due to them, more than they are indebted for, monies of all kind on hand, public secu- rities of all sorts, and all bank stock, and shares or property in any incorporated company for a bridge, or a turnpike road, or shares in any other incorporated company, possessing taxable property, according to the just value thereof; and also the amount of all goods, wares, and merchandize, or any other stock in trade, including stock employed in manufactories, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages, drawn by one or more horses ; mules, horses, and neat cattle, each of one year old and upwards, and swine of six months old and upwards; and also the amount of the income of such inhabitants from any profession, handicraft, trade, or employment, or gained by trading at sea, or on land; and all other property of the several kinds returned in the last valuation, for the purpose of taxation, excepting sheep, household furniture, (less than one thousand dollars in value,) wearing apparel, farming utensils, tools of mechanics, necessary for carrying on their business, and salt works for the manufacture of salt; also the machinery in cotton and woolen manufactories. SEC. 3. Be it further enacted, That every minor whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose immediate government be may be living, in the same town, district, plan- tation, or other place; otherwise such minor shall be personally taxed for his poll, as though he were of full age. And every freeholder; or tenant, who by force of this act may be assessed, and shall pay any sum for real estate in his possession, may require his landlord, the owner, or agent of such estate, to re- imburse the half of such sum, unless it be otherwise provided for by an agree- ment between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor, in the town, district, plantation, ur other place, wherein he may be an inhabitant on the said first day of May, notwithstanding any of said crea- tures may have been sent to some othor place, or state, for pasturage only, U TAX ACT. 17 before that time. And the said Assessorsshall estimate all kinds of property, which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum on the value thereof. BEC. 4. Be it further enacted, That the Treasurer in his said warrant, shall require the said Selectmen or Assessors, respectively, to make A fair list or lists, of their assessments, setting forth, in distinct columns, against each person's name, how much he or she is assessed for polls, and for real and per- sonal estate and income respectively, as aforesaid, distinguishing any sum as- sessed on such person as guardian, or for any estate in his or her possession, in trust; and also to insert in such lists, the number of acres of unimproved land, which they may have taxed to each non-resident proprietor of lands, and the value at which they may have estimated the same. And such list or lists, when completed and signed by them, or the major part of them, to commit to the Col- lector or Collectors, Constable or Constables, of such town, district, plantation, or other place, respectively, with a warrant or warrants, in due form of law, re- quiring them to collect and pay the same to the said Treasurer, on or before the first clay of April, in the year of our Lord one thousand eight hundred and twenty two; and to return a certificate of the names of such Collector or Collectors, Constable or Constables, with the sum total which they may be so required, respectively to collect, to the said Treasurer, some time before the first day of December next. And whereas there are many persons, within this Commonwealth, engaged in trade, who negotiate much business, and hire or occupy, shops and stores and wharves, or either of them, in towns, districts, or places other than where they dwell, whose property and ability can be better known to the Assessors of the several towns wherein such business is transacted, than to the town, district, or other place, where they may dwell; Therefore, SEC. 5. Be it ,further enacted, That for such goods, wares, and merchau- dize, or other stock in trade, including stock employed in manufactories, ships, or vessels, as are sold, used, or improved in towns, districts, plantations, or other places, other than where the owners thereof may dwell, such owners shall be respectively taxed therefor, in such towns, districts, plantations, or other places: Provided, such person or persons, do hire or occupy a shop, store, or wharf, in such town, district, plantation, or other place, and not where they dwell or have their home; and they shall be respectively held to deliver, on oath or afi'irmatio% if required, a list of their whole taxable estate, to the Assessors of the town, district, plantation, or other place, where they may dwell, on the said first day of May, distinguishing what part thereof is taxable elsewhere; and in default thereof, they may be doomed by the said Assessors: Provided,. however, that this clause shall in no case be so construed as to enable the Assessors of any town, district, plantation, or other place, to assess an inhabitant of any other town, district, plantation, or other place, for any other property charged there- on, in the last valuation. SEC. 6. Be it further enacted, That the President, Professors, Tutors, Li- brarian, and Students of Harvard and Williams Colleges, respectively, who have their usual residence there, and who enjoy no other pecuniary office or em- ployment, also Ministers of the Gospel, Preceptors of Academies established by law, and Latin Grammar School Masters, shalt not be assessed for their polls and estates under their personal management and improvement, in the towns, 5 e�'r'. is TAX ACT. districts, or parishes, where they are settled; and that all persons who have the management of the estates of Harvard and Williams Colleges, and of the Acad- emies aforesaid, respectively, shall not be assessed for the same; and that In- dians shall not be assessed for their polls and estates; nor shall the Massachu- setts General Hospital be assessed for any real or personal estate belonging to the same. And if there be any persons who by reason of age, infirmity, or poverty, may be unable to contribute towards the public charges, in the judg- ment of the said Assessors, respectively, they may exempt the polls and estates of such persons, or abate any part of what they are assessed at, as the said Assessors may think just and equitable: Provided, however, that nothing con- tained in this act, shall be so constiued, as to prevent the Town of Cambridge from taxing the houses or lands belonging to the Corporation of Harvard Col. lege, without the College bounds, in their Town Tax, excepting such estates as are occupied by the President of said College, or by any of the Professors, Tutors, or Instructors, thereto belonging, or by Students, or Resident Gradu- ates, or shall be unoccupied. SEc. 7. Be it further enacted, That the Justices of the Courts of Sessions, in their respective counties, when duly authorized to asssess a County Tax, shall apportion the same on the several towns, districts, plantations, and other places therein, according to the proportion at which they are rated in this act; and in the assessment of all County, Town, Parish, or• Society Taxes, the Assessors of each town, district, parish, society, plantation, or other place, within this Commonwealtb, shall govern themselves by the same rules, and assess the polls therein in the same proportion as they may be assessed to pay a State Tax, by force of this act; having regard to all such alterations of polls and property as may happen within the same, subsequent to the assessments of the tax laid by this act, excepting such parishes and societies for which a dif- ferent provision for assessing their taxes, is made by law : Provided always, that it shall be lawful for any town, district, parish, society, or plantation, to make, levy, and collect, any County, Town, Parish, Society, or Plantation Tax, according to a new valuation; and for that purpose, to cause a new valua. tion to be taken therein, at any time of the year which they may determine to be necessary, at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for the pay of their Representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respectively as- sessed, for raising the sum of One Hundred and Four Thousand, Five Hundred and Fifteen Dollars, and Eighty Nine Cents. Provided, nevertheless, That in assessing any tax, if the sum to be assess. ed on the polls, pursuant to the provisions of this act, shall exceed one sixth part of such tax, then the Assessors shall so reduce the poll tax, that the sum assessed on the polls, shall not exceed one sixth part of such tax; but shall be as nearly equal to one sixth part thereof, as conveniently may be. SEc. 8. Be it further enacted, That the foregoing tax be, and hereby is appropriated for defraying the expenses of government; and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the ,said Assessors, shall make their several rate lists, to be committed to Cpllectors or Constables, in the form prescribed at the end of this act. I 239.' TAX ACT. 19 FORM OF RATE LISTS, To be made by JsseMrs, committed to Collectors or Constables. FORM OF RATE LISTS Of Non Resident Proprietors of Unimproved Lands. STATE TAX. Names of Persons to be Taxed. (if known.) Number ofeach I lot. (if knorva Number of division. ordeecriy tions of ranges,(ifknowa) Nnmber Of I aeres. Value. Tea. Tocol. D. C. D. C. D. C. ** ij I I h 11 11 ti 1. 11 11 t' 11 11 0'k".mmmmmm:icm-m-m-m-m-mmmmm.ri-ma"-,n'-m'-..x A>8:'.k"'aaFmm-m-,i.�-m-111113 In the House of Representatives, February 12th, 1821. This bill having had three several readings, passed to be enacted. r JOSIAH QUINCY, Speaker. In Senate, February 13th, 1821. This bill having had two several readings, passed to be enacted. JOHN PHILLIPS, President. .February 13th, 1821...........Approved, J. 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ITAZ 70M ITEM IMAM IZ�aA " / 0 IN THE YEAR OF OUR LORD EIGHTEEN HUNDRED AND TWENTY TWO. } AN ACT To apportion and assess it Tax of Seventy Five Thousand Dollars, and to provide for the reimbursement of Eighteen Thousand, Six Hundred and Ninety TWO Dollars paid out of the public Treasury, to the Members of the house of Repre- sentatives, for their attendance the three last Sbssions of the General Court, SECTION 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That each town, district, or other place, herein after named, within this Commonwealth, shall be assessed, and pay the several sums, with which they stand respectively grged iu the follow- ing SCHLTDULE, viz.: 41 4 m q d V a) w > p � y d yam. w � V aJ WFIZZ 4:1 pw > C C O eC O > m o m q 3 d >'pw> ^o 3 V c a cm. p cC3 K" m c m J A m e3 d td m C V U m RI 5. Piz Cd V +�.. L^ .�' m cd PC cd F^ rN.S^ m to PC Cd cd 0 C LTA 00 Cdd ^O > O ^.. 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O r CJ O eD 00 w In 0 CeJ ar ea ti ar Y. w P eD e0 C1 eD 00 Cl 0 OD 00 O 00 00 Cl to CI O .n o 0 o cv co w T 00 cro um m m .+ r CO m I 9 d y oOc o r g o d a d° d° a�a��u°1tsE�Paoc MWcp •.... m w � m .� g ' p b a01i � Zrn°��1�t�fiWUW�aGZ 12 TAX ACT. wt-rcictot-t-t-ct t- ot-ananrt-e�czomt-�nc�o t-000�a�to�.•amcteu est ctcroaot-anoc�ta��.�cic+aano t-.ee+� anmaocto ev rn •i-mo-.00e�an.. ;-crtoct � •ar •e•i ci ti ti c� �+ e � ct ti .. N eq .� N �+ .r ct e�J m w W a m v m p d m p m ^ w W ^ .v q +•' q of api a3 q q d aM m it ad VDa � U aq � eq ; � O gym" eq G +p'a q p C V m w U U bq 3� X03 a �p,apwd w� m w 3 d mW cd pot b d q F m C v aCi �-. q w ad 03 7M at W •Fl d 4! d W m W m W W O o F D eW+ d .� b """ p ^J' F ^".. y R U ^O ep b w ^. ad C /-+ "d e° ,� ° ° .�-i > q it C W > ,.d. W O D ,� cW. 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Be it further enacted, That the Treasurer of this Commonwealth shall forthwith send his warrant, directed to the Selectmen or Assessors of each town, district, or other place, taxed as aforesaid, requiring them respectively, to assess in dollars and cents, the sum so charged, in manner following, viz: To tax each male poll above the age of sixteen years, within their respective towns, districts, or other places adjoining them, not belonging to any other town, dis- trict, or other place; provided, such other places were returned or included in the last valuation, at eleven cents; and the remainder of such sum, cbarged as aforesaid, to each town, district, or other place, respectively, to assess upon the respective inhabitants thereof, according to the value of the real estate there- in, possessed or owned by each of them, on the first day of May next, either in his own right, or the right of others, improved or not improved, (excepting pews in houses of public worship,) or upon the owners of real estate in such town, district, or other place, (whether such owner resides in the same or not, on the first day of May,) according to the just value thereof, and upon non-resident proprietors of real estate lying within such town, district, or other place, in their own right, or the right of others, improved or not improved; and also on all the inhabitants of such town, district, or other place, and all other persons possessing estates within the same, on the first day of May, according to the pro- portion of the amount of their respective personal estates, including all monies at interest, more than they pay interest for, and all other debts due to them, more than they are indebted for, monies of all kinds on hand, public securities of all sorts, and all bank and insurance stock, and shares or property in any incorpora- ted company for a bridge, or a turnpike road, or shares in any other incorporated company, possessing taxable property, according to the just value thereof; and also the amount of all goods, wares, and merchandize, or any other stock in S trade, including stock employed in manufactories, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages, drawn by one or more horses ; mules, horses, and neat cattle, each of one year old and upwards, and swine of six months old and upwards; and also the amount of the income of such inhabitants from any profession, handicraft, trade, or employment, or gained by trading at sea, or on land; and all other property of the several kinds returned in the last valuation, for the purpose of taxation, excepting sheep, household furniture, (less than one thousand dollars in value,) wearing apparel, farming utensils, tools of mechanics, necessary for carrying on their business, and salt works for the manufacture of salt.; also the machinery in cotton and woolen manufactories. SEc. 3. Be it further enacted, That every minor whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose immediate government he may be living, in the same town, district, or other place; otherwise such minor shall be personally taxed for his poll, as though he were of full age. And every freeholder, or tenant, who by force of this act may be assessed, and shall pay any sum for real estate in his posses- sion, may require his landlord, the owner or agent of such estate, to reimburse the half of such sum, unless it be otherwise provided for by an agreement be- tween them. And every owner of horses, mules, or neat cattle, shall be taxed therefor, in the town, district, or other place, wherein he may be an inhabitant on the said first day of May, notwithstanding any of said creatures may have been sent to some other place, or state, for pasturage only, before that time. TAX ACT. 17 And the said Assessors shall estimate all kinds of property, which by this act they are required to tax, at six 'per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum on the value thereof. SEC. 4. Be it further enacted, That the Treasurer in his said warrant, shall require the said Selectmen or Assessors, respectively, to make a fair list or lists, of their assessments.- .setting forth, in distinct columns, against each person's name, bow much lie or she is assessed for polls, and for real and per- sonal estate and income respectively, as aforesaid, distinguishing any sum as- sessed on such person as guardian, or for any estate in his or her possession, in trust; and also to insert in such lists, the number of acres of unimproved land, which they may have taxed to each non-resident proprietor of lands, and the value at which they may have estimated the same. And such list or lists, when completed and signed by them, or the major part of them, to commit to the Col- lector or Collectors, Constable or Constables, of such town, district, or other place, respectively, with a warrant or warrants, in due form' of law, requiring them to collect and pay the same to the said Treasurer, on or before the first day of April, in the year of our Lord one thousand eight hundred and twenty three; and to return a certificate of the names of such Collector or Collectors, Constable or Constables, with the sum total which they may be so required, respectively to collect, to the said Treasurer, some time before the first day of December next. And whereas there are many persons within this Commonwealth, engaged in trade, who negotiate much business, and hire or occupy, shops and stores and wharves, or either of them, in towns, districts, or places, other than where they dwell, whose property and, ability can be better known to the Assessors of t the several towns wherein such business is transacted, than to the town, district, or other place, where they may dwell; Therefore, Sec. 5. Be it further enacted, That for such goods, wares, and merchau- dize, or other stock in trade, including stock employed in manufactories, ships, or vessels, as are sold, used, or improved in towns, districts, or other places, other than where the owners thereof may dwell, such owners shall be respect- ively taxed therefor, in such towns, districts, or other places : Provided, such per- son or persons, do hire or occupy a shop, store, or wharf in such town, district, or other place, and not where they dwell or have their home; and they shall be re- spectively held to deliver, on oath or affirmation, if required) a list of their whole taxable estate, to the Assessors of the town, district, or other place, where they may dwell, on the said first day of May, distinguishing what part thereof is taxable elsewhere; and in default thereof, they may be doomed by the said Assessors : Provided, however, that this clause shall in no case be so construed as to enable the Assessors of any town, district, or other place, to assess an inhabitant of any other town, district, or other place, for any other property charged thereon, in the last valuation. SEC. 6. Be it further enacted; That the President, Professors, Tutors, Li- brarian, and Students of Harvard and Williams Colleges,'respectively, who have their usual residence there, and who enjoy no other pecuniary office or em- ployment, also Ministers of the Gospel, Preceptors of Academies established by law, and Latin Grammar School Masters, shall not be assessed for their polls and estates under their personal management and improvement, in the towns, 5 267 N is TAX ACT. districts, or parishes, where they are settled ; and that all persons who have the management of the estates of Harvard and Williams Colleges, and of the Acad- emies aforesaid, respectively, shall not be ass%ssed for the same; and that Indians shall not be assessed for their polls and estates; nor shall the Massa- chnsetts General Hospital be assessed for any real or personal estate belonging to the same. And if there be any persons who by reason of age, infirmity, or poverty, may be unable to contribute towards the public charges, in the judge- ment of the said Assessors, respectively, they may exempt the polls and estates of such persons, or abate any part of what they are assessed at, as the said Assessors may think just and equitable: Provided, however, that nothing con- tained in this act, shall be so construed, as to prevent the Town of Cambridge from taxing the houses or lands belonging to the Corporation of Harvard Col- lege, without the College bounds, in their Town Tax, excepting such estates as are occupied by the President of said College, or by any of the Professors, Tu- tors, or Instructors, theretobelonging, or by Students, or Resident Graduates, or shall be unoccupied; or to prevent the Town of Andover from taxing such real estate belonging to the Corporation of Phillips Academy, situated in said town, as shall not be under the immediate occupation and improvement of said corporation, or of any person or persons connected with said corporation, ex- empted from taxation by this act. .dud, provided, also, that whenever the real and personal estate of any one of the persons before enumerated, as exempted from taxation, shall exceed the sum of eight thousand dollars, the excess of such persons estates shall be taxed, as in other cases, notwithstanding the exemption before provided by this act. ---�7 SEC. 7. Be it further enacted, That the Justices of the Courts of Sessions, in their respective counties, when duly authorized to assess a County Tax, shall apportion the same on the several towns, districts, and other places therein, ac- cording to the proportion at which they are rated in this act; and in the assess- ment of all County, Town, Parish, or Society Taxes, the Assessors of each town, district, parish, society, or other place, within this Commonwealth, shall govern themselves by the same rules, and assess the polls therein in the same proportion as they may be assessed to pay a State Tax, by force of this act; having regard to all such alterations of polls and property as may happen within the same, subsequent to the assessments of the tax laid by this act, excepting such parishes and societies for which a different provision forassessing their taxes, is made by law: Provided always, that it shall be lawful for any town, district; parish, or society, to make, levy, and collect, any County, Town, Pa- rish, or Society Tax, according to a new valuation; and for that purpose to cause a new valuation to be taken therein, at any time of the year which they may determine to be necessary, at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for the pay of their Representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respect- ively assessed, for raising the sum.of Seventy Five Thousand Dollars. Provided, nevertheless, That in assessing any tax, if the sum to be assess- ed on the polls, pursuant to the provisions of this act, shall exceed one sixth part of such tax, then the Assessors shall so reduce the poll tax, that the sum assessed on the polls, shall not exceed one sixth part of such tax ; but shall be as nearly equal to une sixth part thereof, as conveniently may be. TAX ACT. 19 Sec. 8. Be it further enacted, That the foregoing tax be, and hereby is appropriated for defraying the expenses of government; and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said Assessors, shall make their several rate lists, to be committed to Collectors or Constables, in the form prescribed at the end of this act. Sec. 9. Be it further enacted, That whenever any tax shall be assessed, on any real estate within the Town or City of Boston, liable to taxation, said tax shall be a lien on said estate; and if the occupant or reputed owner, shall neglect to discharge said tax for the term of fourteen days, after demand made for the same, the person authorized to collect said tax shall proceed in the same manner in its collection, from a sale of so much of the same, as may be necessary for the discharge of the tax, and all costs incident to the collection of the same, in the same manner as Collectors of taxes may proceed to collect taxes assessed on lands of non-resident proprietors. Q0 TAX ACT. FORM OF IMTE LISTS, To be made by Assessors, committed to Collectors or Constables. STATE TAX. FORM OF RATE LISTS Of .Non Resident Proprietors of Unimproved Lands. In the House of Representatives, Fgbruary 23d, 1822. This bill having had three several readings, passed to be enacted. LUTHER LAWRENCE, Speaker. In Senate, February 23d, 1822. This bill having had two several readings, passed to be enacted. JOHN PHILLIPS, President. February 23d, 1822...........Approved, J. BROOKS, r 1 1M Poll Tax. Red Eehte. Pen. R tate. Income.— Total.711 Nemec of Pmnons m be Taxed. No. of Polls. Dolls. Cu. Do"I' Cu. Dolle. i Cts. Dols. Cts. Dolls. 010. 4•.. nm'F'ATTT?'mt%F'mt�b'T�F'T��'T'T%F%Fu•,•,•••n •• iic'm-=mti.':� FORM OF RATE LISTS Of .Non Resident Proprietors of Unimproved Lands. In the House of Representatives, Fgbruary 23d, 1822. This bill having had three several readings, passed to be enacted. LUTHER LAWRENCE, Speaker. In Senate, February 23d, 1822. This bill having had two several readings, passed to be enacted. JOHN PHILLIPS, President. February 23d, 1822...........Approved, J. BROOKS, r 1 1M t I"AZ Tout 12MM 7:34%m azIM 10N i IN THE YEAR OF OUR LORD EIGHTEEN HUNDRED AND TWENTY THREE. AN ACT To apportion and assess a Tax of Seventy Five Thousand Dollars, and to pro. vide for the reimbursement of Twenty Thousand Four Hundred and Eighty Dollars, paid out of the public Treasury, to the Members of the House of He. presentatives, for their attendance the two last Sessions of the General Court. SECTION i. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That each town, district, or other place, herein after named, within this Commonwealth, shall be assessed, and pay the several sums, with which they staud respectively charged in the following SCHEDULE. aC�l N O F U TAX ACT. to �n 1n o,noolnan+nlnanoanoolomoommoo an t� ce an�ln In ea circ? 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'a .d cd ab t 3•� a �° P= .d 0 .d .pJ .~°o aqi m p of aqJ ^J G cd is o a as as p p d 'd •' d d d ." d w v ^J' O y •o ro. m .. 7 7 p 7 ,y ticks �o��qe���do�ddd F 0wco '77 w q .° !o .o p .d p O O 7 a+ q .o > v 'w m a v p C O p p p p. '= 4 p '� p p O p G G p H O C O C .G fr,oFFEENI E;L,Em, moWmEoENE' Eoo 4 c l r- f4 ru-0C4inrnoanoaralnopo oan or�rcnoeve4:4ant-ani-rtoani-o i- uar•o toaneorn �ro.+ciaoaoranrnw o en •,cq..r.•raorn�rraococc.....,o�cic�o ��pp pa�� aq h F g ''damoct ctm�mo ci crmccn o 00 co os w oD aD aIZ a cy r 0 I o w M abme o PC si w .r V ad O _ � b 6 eC or cd dbb.= ma is pO,a m v •bm 0 7 a7aa'd..7.i' a0 .O b v P O O d tgtl b am0 w�4a5P4zCA ��a��gc�4wz0 E09W w ui V C '.n 'C en o 6L �a'r V G Y G � _7a " .tea ya V >a "-' >a ^.. >a 4� N ^J •� "�' F. V a� ,� `r 6f d y i •:f w y G 60C C C w ep .� 4G �q w a'i ^J' ^J q fip "C ^J b ^J' ^,7 at ,d C cd 'a ,� G C C g G C r. C V ❑ O C q G Z w u^ y cm. C td C d y y °'1 'C C S R m` C ci. d d d d ti b v -`r O MI L J W w w d .9'FO 'J y ^= C C^ 7 O o o y�.a ^J 'C ^C F 0 7 P q�° G C C � C=�� � C O G C G O� t •� � � F. d d � V 4oOE-�FFZ000000EFZE ;� � FE3-iH�Wopo 10 O O In O in an ko 0 Un m 1n In 0 0 0 0 O in In an In O O km pN 0r-0 eq ftr-kn c4ctcgv00ko o of-t-eqc in t- ;ce rn o 'n o ca oz ct o C4.• a m o m .+ o. N-+ a ao e� m e kO t- C4 O) 0 Un 00 N00 00 �„ .� O CO 00 in I 00 t• M ct O 00 00 O i- <+ ct .. , ct ct r ct ce ce ci .. a ca F d� O eq 'cM ct O eq c! O C 00 00 00 d� ( 00 GST [N OD 00 00 R!r O co W m 0 H to cD UC CD O) 00 C2 t`• t— toto p� O a ti C w � po bn d x C49nFi�raw°W E-'+�Ft 44 �ru4,A 1WQo u 2?2 TAX ACT. 7 >noo�nou,�nrnorn�n�n�n000 0 orn�n�n�noo�n e�e�not-octetr-,nc�cvcveaoo�n o or-r-etet�n�nt- O cT O O O �+ H C7 O O 00 o O) cv ko O c9 O t- 00 w ooIn00Vmwa 0pa ea0 m o�0 m �noo in OD.n.nor V- � .n C4 M w ui V C '.n 'C en o 6L �a'r V G Y G � _7a " .tea ya V >a "-' >a ^.. >a 4� N ^J •� "�' F. 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"O w ro m �" m q A G k .� ° p C c m aZ c O q q� •-• 3 3 � c a o O q O $ c c c i oo�zEi E oo W o 0 a WEOEFooE ininUn Ln 000 o 0 oinknkninoum agnoctcvct ce Inoin o cacicvL-01- ew w m co ct in ca n in rn to ecatoko 0 arnw m rn Inca .n ..+ In ct CI m ....+ cL ., .+ •e. m a O m dl er O W OD m CV OD m CO m �J a 7 d b q:l al PE mw as 2?3 TAX ACT. 9 stn V] cn 000 M 00 OM Oo 0ulb min 004 O Otho 004 cn Nr NN ct to MMt-in In 01-1•t—sn0t-00t-000"1` to !r = w w < M m to M t— W 4 t- t- t- m m " 4 0 . 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N w co Oo Oo 0 t- o a x w a a z � � O m o° o ti a po N a.0 •a° Fq a 3 o a c a V hp �• :+ G u:. � � o O v y w � y m v > .-mi .,0, �= � O � ^ .4 z�axcd Id xwmUQN ipqow K3 rl 10 � TAX ACT. 16o0w): cranoanooanCan;Gari0b an �0000� o =c , ckf. cY .o en. rn an an an eo eM en 00 ao ao. e� OD' M Ma CO 1t .+ O: cY ao cY � M �+ �•+ N e� ra ti .a .+ .r .+ Ct !+ .+ .+ !+ t0 d an e+ .� c2 N .+ O �r O d v m ..a ^J' cp w 47 m v C PC qz d �' m C m ^J d b a 0 t G >' d aci ,� d '° o 3 0 � ewp 7 A V7 °td F '.pl m d A im. 7 m Fad > Fcd eg m w F, > .�-i p cd m v F C m b b°PC p ..fir O�� •'.' m ai O^ y y b " PC 0 J ~ ad .r ` m c L 0 d d '� ^.� 93 'd m G v y �•p •y,b a^ c t O y J iia Da p 'C d h vd d03 p y c y w w d� d c01. by d m b m a d Q m ^� d Pw w ° w w E m d 0 w, w w> w w w w w w c mz PC pw pr 61 PC ml E b d w pw ,b .d a� cc C C A O A C .c C°^ C C3 q 3 3 Q c e a m a a 3 MOOM oOElm, E0000mooEFE+ EooEEEo an o o an an o an o kn cc an o an o an O an an an o 0 0 o an ;actanancteaanrant-orant-mct eq csoanOan o to ru" o en ° m ao an rn to d .. m m °a °� o t- �• en a-+coer =—cote ancoro.�+e�ev..o��oc+a � �rcvwt-aoa$ a � a F i o ae GO :p Cp 0 N, I eq N 0 00 ev ee 6� 4 a d � .°v a g y m 8 E w m eq 10 ° 4 :?d m.0 o w F 7 e d° s m w ac m w o ^y w .c d J7 .0 d w O. :] 6p 8 °Br 4d ab Z�1f�aaa$;*40 EcwamM mA0:%ram TAX ACT. 11 ino 00000�n�noo�n o oowUnu�momoo0�o N O m 0 in O N i- to o t- O �+. O i- i- t- N 10 N 4 0 C GD .� 0m m C - eM tO eD .. C O� �M to m m In " m 0p Gy i- N co cD . 9 " kn m Ln G'9 CJ N co eD m 00 CO [N N to 00 CJ ti co N N .+ . ti MJ w C U N F d V N m V V 14 > m V V ?� m `•n R7 Up ui m y tl U m m 3 Ca' c m WC9 POO cCZ G y C b w U �y 61J ^7. y U U d U .`y G .0 W — J J ^J .0 U U V U "'• O C U . C U y i/1 O D U hn F U>"> ^yn '^ G �a iia y` Y m 3 m '9 e„ e,.. •C W .40 cd em a a d ,d ^C ^0 ^ P_> b ^J m 'O ^ mP= ^d F d W V 7 .b m d 7 pv 'CPC o 'C 7 0^ 'C b • d d ^°J G rO "W•? k k C yEyy 'C °C :y .p 7 7 7F 3 C p p w a d d U� U U U :nOW�+F:�F�ooE+F "r �0000inoo�000 8nCD0oo0CD knc00 0 00 Un0Un)noUno00In N 40 0 i- N V) In O N m to 0) OD m co m an in un 01 N )n OD en CJ N !+ .+ 40 Gv In 4 e Cq co eq (M ti a~-1 T CO co I C c u7 OD OD 1n as t- w 4 C •ti H ^ o o. C a 3 bpbd .b ti a ti o _^ oti 8 8 PC a va` rod a .= G m b 'a � m rp � � C3 0 pa m ^J U W Cci x o t tl m b y m g 8 �, o o t oaa�r�mzE�W�a� 4wSz rc'hw� Ll 21 7 � M 12 TAX ACT. r �n rre�cvo rrrci � r or��rrci�+r�+cn rw cor" corww"mv w eq ao net r �eoo�neoeo a a�coc+�-+w o.+a� cv.+rcr� eq ., CV e+ e+ ti CV I C� N ti N r4 Eq cq m a d V tb a d D d m +� d w p b '. V p p a) m V d > U U W w 47 4J m � d p +tl1+ ep V api V p p V d) N w p d p d vJ w co C d "d y m a m d o .0 Q m PW d V d O Od O m d c°'. tm. d d �d d 'Q y d m °q d od V ^ m V Z d d D ^' > F d 03 aha cm. .n^ +°1. ep .d. is id 0 PC IV W .,O "O yam, 7 IIt as PO �o G °d � d W C a O cd PCC O V V N� G `y dpl m' a v O d ypv 7 w d>i key PC co mc"�. W��.,y PA +>+' w m d d °: �;Ib .;I,, O .J m w_y� C d P dpi m p� I=IV �7 W O C i. ai oma+ d G aAi C W 3 m m cs C W d _, d• _ m m m w d Po Cow IV rd i.b7 O F w 0 C wry Q.0 y0.O N..y 4 d cd d p ,d. ad p d �_ �y d o d d d C d p m d d b PC PC PCo ° E No c 'e E ^e 7 PC w p C e,0. O p .0 C C y 3 'po °o C .pj C C 3 0 C C C A A .•„ O d p O V .'>a d d 0 F O "'� N O V d O d d V k B p.bn33.� p. p. o p p d p ggm EEOWE-FOm Oo Era E EF 2OEOEoz Woomo 4 1f� O O IJ 10 In O 10 M 4 H In to H m 0 0 0 0 In 0 rkoemr etorrrct r or�ncnrrceinrocnrcn 'gym u+ o qtr co r rn .. o co et m rn r oo ccs Eco o OD tft r eo co m ado W o m r r o0 r w r r m a � F co ct o�tCNNcoao cv� Sao o m�0 Mq::, <rx .+ ti 4 w C � zx�c�xwr��w�a4 �c�caau��xr��aaxc TAX ACT. 13 �noc�n�nocc�ncc�nuo l'c �oo��o��n��� cieecvcv�n�nee�w�ni-eye ua ct�ne�-ctorcicei-ci .,oco�ncr�n�c�rnci-roc i- aoaoao...ri-c�.+c.•ao ero o��noaDODco�nw�nmci n oDct�nrczcr�rct�n<r�n ce ct a d V m^ V a es a o� a 3 �, d D, � ro roro ay dw � 3 "'•' 7 m a F a as .p m es ro `d K +3+ y m d .�. w °'cdF:93 'd vi m Oq e3 .^'cd. =O .p O ro ^~" C oPC FIII4 ^ .°`y .� �" cm. v v vi ro D a ~ r Da'� O m a rd, ro" o b C y 'C .^�. h Da q A api p d O Da > PC ea � g V � P a ^d � ..�, b •� C .,m, � Q � CDa G .w,l >a V ei ad to Qro m m �e`p of 4? m m m ^= „C a D 7 b ro ro ro cd is ro -^eJ. x a m a p m eg ro O a o o b ro ro aro ro ro a � O O C ^� m F a ro cd a m m a O pzro o b.�roro o a. ro.^.� a ^C wroro ^J ^. '`o k m d d 'C ^°. 7 0 E-� F 6A v d d d F d PC .p D D d d O ro .0 O ^J .0 m a °o `'a `a s .a 'o Z � o o lcw EEEZrA An ZE4 F U EEFEEm' Eyo�oE+ �nooau,00 N0notnm o �noo�n�no�n�n�n�nu ctooceeea�n �ntai-cv WD ct�no;-ctoi-cvc�i-eye Is r CV CD In O m In m m O r to O !+ O OD a0 CEJ u7 .. m O O 00 OD to M r CV O N ted O N n, M 0 M " $ ti ei ay er ar Q� Epi e+ er ti ti Go ac a � h W o r O O N m I C2 00 N O co a, ko to rl 4 � C Q w ro'wId ti a L 6aQCp b p o> C aA3z�o����znw ,I o � NO a o 0 �7 p bn ad 7 8 4 w fiq ^J N m p 'fl m C " ry o O 1. ��"�raOE'3WCF0� I 215 t 14 TAX ACT. C C C o teff C C C C C o C C C C C �n 0 0 C tncoccttntnrcce,ccccctnrct to o 0 oct444r-0mfoci�rin000D0meoea � m m aoco tnrco�oc�ct==Akot-" N .+ . �. cu ct a .• eq, c2 C4 m m a d V w a d 4. 4a U p p � � � � .. '.�••. '7 � m Fes'' w > y � x. y e. o to -•. p d m rw riz ^o yo 3 d a� p W p 6A v r p rc tad ed p td 7 F ed a td .�. td pod "C J ^°J d cam. C 'FO 7 �61J b b O ^•� � 'y O C° a�43 a a, p k k 3 3 a 3 3 c 3 c o oo FH +rn�n�noFEMI FFOEEO f9�WF C- o to c o to o 0 0 0 0 0 0 0 o to to c 0 0 tn000cgtntnra0ko00000inrce to e o = 00 eq o N r o to w ao " to o em m r w OD m a m n 00 0 ct C4 r r co to r ce m oz to o r e a` h W cro ce ago to o to 0 Bo> � � � 6 i•�%\11 P p M P' m G ti yap.+ b n "d m C •cd C ;9 d d a p a°^ a aaa in ti m :.°. `0 0 0 �aaa,Aa�w�oaz�x�w� ;;4 � as TAX ACT. ""00��00�0�t0 0 c+einei�oeacot—o e�t�na�-+ y U -•moi � U ; � w � �wDa �W d q C aqe "y aqi � y eWp y y y a a •� F � a 0 O a y w y g m a q a a F y q a a a q 'fl o d y d m m a y y d ^J a co y c p. y m y w m ypw .q .q b ^O b C �' 'y �y O PV p p C O d w g p q q d .j^J p:3 ^J p p q O q.q "q 47 J7 p w F pg > O O O pv q w q p C G y "q "d cd m� p •W �� p g p b w� O o o� 7 � E+EMI Z;G,;rqEMI PL( CEFEnt FEMI ;1�; Z ktninooinknooinooknoo 0 ;�e�etooi-.c�eoocto�ni-oo 0 ao� vi orna'"oo+�c��e`" na"o 0 �n O tD d� Gq .-i e+ i� CZ C2 N Cq CJ �fJ Ct �+ Go 4 Ci Q 0 O 0 00 � OD �D N OD t0 CO 00 I O 3 MJ W. O) [M T� � H Os O C`Z 1n CO O Op u 0 k � w q n p O y y OSim pzW i. O qA w nW nxFaFgAZ��1��W� 15 L 2?& 16 TAX ACT. SEc. 2. Be it further enacted, That the Treasurer of this Commonwealth shall, forthwith, send his warrant, directed to the Selectmen or Assessors, of each town, district, or other place, taxed as aforesaid, requiring them respectively, to assess, in dollars and cents, the sum so charged, in manner following, viz.: To tax each male poll, above the age of sixteen years, within their respective towns, districts,,or other places adjoining them, not belonging to any other town, dis- trict, or other place; provided, such other places were returned or included in the last valuation, at eleven cents; and the remainder of such sum, charged as aforesaid, to each town, district, or other place, respectively, to assess upon the respective inhabitants thereof, according to the value of the real estate there- in, possessed or owned by each of them, on the first day of May next, either in his own right, or the right of others, improved, or not improved, (excepting pews in houses of public worship,) or upon the owners of real estate in such town, district, or other place, (whether such owner resides in the same or not, on the first day of May,) according to the just value thereof; and upon non-resident proprietors of real estate, lying within such town, district, or other place, in their own right, or the right of others, improved, or not improved; and also on all the inhabitants of such town, district, or other place, and all the persons possessing estates within the same, on the first day of May, according to the pro- portion of the amount of their respective personal estates, including all monies at interest, more than they pay interest for, and all other debts due to them, more -than they are indebted for, monies of all kinds on hand, public securities of all sorts, and all bank and insurance stock, and shares or property in any incorpora- ted company for a bridge, or a turnpike road, or shares in any other incorporated company, possessing taxable property, according to the just value thereof; and also the amount of all goods, wares, and merchandize, or any other stock in trade, including stock employed in manufactories, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages, drawn by one or more horses; mules, horses, and neat cattle, each of one year old, and upwards, and swine of six months old, and upwards; and also the amount of the income of such inhabitants, from any profession, handicraft, trade, or employment, or gained by trading at sea, or on land; and also all other proper- ty of the several kinds, returned in the last valuation, for the purpose of taxation, excepting sheep, household furniture, (less than one thousand dollars in valu@,) wearing apparel, farming utensils, tools of mechanics, necessary for carrying on their business, and salt works, for the manufacture of salt; also the machinery in cotton and woolen manufactories. SEc. 9. Be itfurther enacted, That every minor whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose immediate government he may be living, in the same town, district, or other place; otherwise such minor shall be personally taxed for his poll, as though he were of full age. And every freeholder, or tenant, who by force of this act, may be assessed, and shall pay any sum for real estate in his posses- sion, may require his landlord, the owner, or agent of such estate, to reimburse the half of such sum, unless it be otherwise provided for, by an agreement be- tween them. And every owner of horses, mules, or neat cattle, shall be taxed therefor, in the town, district, or other place, wherein he may be an inhabi- tant on the first day of May, notwithstanding any of said creatures may have been sent to some other place, or state, for pasturage only, before that time. TAX ACT. 17 And the said Assessors shall estimate all kinds of property, which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum on the value thereof. SEc. 4. Be it further enacted, That the Treasurer in his said warrant, shall require the said Selectmen or Assessors, respectively, to make a fair list or lists, of their assessments, setting forth, in distinct columns, against each person's name, how much he or she is assessed for polls, and for real and per - conal estate and income respectively, as aforesaid, distinguishing any sum as- sessed on such person as guardian, or for any estate in his or her possession, in trust; and also to insert in such lists, the number of acres of unimproved land, which they may have taxed to each non-resident proprietor of lands, and the value at which they may have estimated the same. And such list or lists, when completed and signed by them, or the major part of them, to commit to the Col- lector or Collectors, Constable or Constables, of such town, district, or other place, respectively, with a warrant or warrants, in due form of law, requiring them to collect and pay the same to the said Treasurer, on or before the said first day of April, in the year of our Lord one thousand eight hundred and twenty four; and return a certificate of the names of such Collector or Col- lectors, Constable or Constables, with the sum which they may be so required, respectively to collect, to the said Treasurer, some time before the first day of December next. And whereas there are many persons within this Commonwealth, engaged in trade, who .negotiate much business, and hire or occupy, shops and stores and wharves, or either of them, in towns, districts, or places, other than where they dwell, whose property and ability can be better known to the Assessors of the several towns wherein such business is transacted, than to the town, district, or other place, where they may dwell; Therefore, SEc. 5. Be it further enacted, That for such goods, wares and mercban- dize, or other stock in trade, including stock employed in manufactories, ships, or vessels, as are sold, used, or improved in towns, districts, or other places, other than where the owners thereof may dwell, such owners shall be respect- ively taxed therefor, in such towns, districts, or other places; provided, such person or persons, do hire or occupy a shop, store, or wharf in such town, dis- trict, or other place, and not where they dwell or have their home; and they shall be respectively held to deliver, on oath or affirmation, if required, a list of their whole taxable estate, to the Assessors of the town, district, or other place, where they may dwell, on the said first day of May, distinguishing what part thereof is taxable elsewhere; and in default thereof, they may be doomed by the said Assessors: Provided, that this clause shall in no case be so construed as to enable the Assessors of any town, district, or other place, to assess an inhab. itant of any other town, district, or other place, for any other property charged thereon, in the last valuation. SEc. 6. Be it further enacted, That the President, Professors, Tutors, Li- brarian, and Students of Harvard and Williams Colleges, respectively, who have their usual residence there, and who enjoy no other pecuniary office or employment, also Ministers of the Gospel, Preceptors of Academies established by law, and Latin Grammar School Masters, shall not be assessed for their polls and estates under their personal management and improvement, in the 5 is TAX ACT. towns, parishes, or districts, where they are settled; and that all persons who have the management of the estates of Harvard and Williams Colleges, and of the Academies aforesaid, respectively, shall not be assessed for the same; and that Indians shall not be assessed for their polls and estates; nor shall the Massachusetts General Hospital be assessed for any real or personal estate be- longing to the same. And if there be any persons who by reason of age, infirm- ity, or poverty, may be unable to contribute towards the public charges, in the judgment of the said Assessors, respectively, they may exempt the polls and estates of such persons, or abate any part of what they are assessed at, as the said Assessors may think just and equitable: Provided, however, that nothing contained in this act, shall be so construed, as to prevent the Town of Cam- bridge from taxing the houses or lands belonging to the Corporation of Harvard College, without the College bounds, in their Town Tax, excepting such estates as are occupied by the President of said College, or by any of the Professors, Tutors, or Instructors, thereto belonging, or by Students, or Resident Graduates, or shall be unoccupied; or to prevent the Town of Andover ,from taxing such real estate belonging to the Corporation of Phillips Academy, situated in said town, as shall not be under immediate occupation and improvement of said corporation, or of any person or persons connected with said corporation, ex- empted from taxation by this act. Jnd, provided, also, thWwh'enever the real and personal estate of any one of the persons before enumerated, as exempted from taxation, shall exceed the sum of eight thousand dollars, the excess of such persons' estates shall be taxed, as in other cases, notwithstanding the exemption before provided by this act. , Ssc. 7. Be it further enacted, That the Justices of the Courts of Sessions, in their respective counties, when duly authorized to assess a County Tax, shall apportion the same on the several towns, districts, and other places therein, ac- cording to the proportion at which they are rated in this act; and in the assess- ment of all County, Town, Parish, or Society Taxes, the Assessors of each town, district, parish, society, or other place, within this Commonwealth, shall govern themselves by the same rules, and assess the 'polls therein in the same proportion as they may be assessed to pay a State Tax, by force of this act; having regard to all such alterations of polis and property as may happen within ' the same, subsequent to the assessments of the tax laid by this act, excepting such parishes and societies for which a different provision for assessing their taxes, is made by law: Provided, always, that it shall be lawful for any town, district, parish, or society, to make, levy, and collect, any County, Town, Pa- rish, or Society Tax, according to a new valuation; and for that purpose to cause a new valuation to be taken therein, at any time of the year which they may determine to be necessary, at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for pay of their Representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respect- ively assessed, for raising the sum of seventy five thousand dollars. Provided, nevertheless, That in assessing any tax, if the sum to be assess- ed on the polls, pursuant to the provisions of this act, shall exceed one sixth part of such tax, then the Assessors shall so reduce the poll tax, that the sum assessed on the polls, shall not exceed one sixth part of such tax, but shall be as nearly equal to one sixth part thereof, as conveniently maybe. TAX ACT. 19 Bac. S. Be it further enacted, That the foregoing tax, be, and hereby is appropriated for defraying the expenses of government; and that no order shall by drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said Assessors, shall make their several rate lists, to be committed to Collectors or Constables, in the form prescribed at the end of this act. BEC. 9. Be it further enacted, That whenever any tax shall be assessed on any real estate within the City of Boston, liable to taxation, said tax shall be a lien on said estate; and if the occupant or reputed owner, shall neglect to discharge said tax for the term of fourteen days, after demand made for the same, the person authorized to collect said tax, shall proceed in the same manner in its collection, from a sale of so much of the same, as may be necessary for the discharge of the tax, and all costs incident to the collection of the same, in the same manner as Collectors of taxes may proceed to collect taxes assessed on lands of non resident proprietors. 278 20 TAX ACT. FORM OF RATE LISTS, To be made by .Assessors, committed to Collectors and Constables. FORM OF RATE LISTS, Of Non Resident Proprietors of Unimproved Lands. II!ful!�A!(f�f�I.tu.W!I)JI�I!�y�uU�4..uVVIyW.I.I.'I.."..�n..... ��.pp..'..!p,1�4pu1�1I!.�,fpJl�lup�!p4d�14J1��4p:.WIAUVIy:➢V,,,.4v1�4u�4(W�4;u��, 1�Jt..c➢U4WV4a0W1......!.."...:h!U(u Names of Persons to be Taxed, No.ofeach lettI No.ofdrvisionv ordexcrip- No. of Value. Tam. Income. (if known) (if known) tionefrsnges,(Ifknown.)acres. Dolls. I Cts. Dolle. I Cts. Dolle. I Ca k In the House of Representatives, February 11th, 1823. {" / This Bill having had three several readings, passed to be enacted. LEVI LINCOLN, Speaker. In Senate, February 11th, 1823. This Bill having had two several readings, passed to be enacted. JOHN PHILLIPS, President. February 11th, 1823..........Approved, J. BROOKS. = Names of Persons to be Taxed. Na of Polis Poll Tax. Real Estate. Pers. Grtate. Income. Total. Dolls. Cts. I Dolls. CU. Dolls. CU. i Dolls. Cts. Dolls. CU. �'�'Iv'rl'r •'nl�r'i4v7I�jW'.71111 ''� •.i �PP�f�N''TI�I' .�IQ''NW"N�I"�I'J'�l�fi'�IIIW"�I^mlm'�i AV'71�I�IIOP�AIflCIN 41111''9TPQ� FORM OF RATE LISTS, Of Non Resident Proprietors of Unimproved Lands. II!ful!�A!(f�f�I.tu.W!I)JI�I!�y�uU�4..uVVIyW.I.I.'I.."..�n..... ��.pp..'..!p,1�4pu1�1I!.�,fpJl�lup�!p4d�14J1��4p:.WIAUVIy:➢V,,,.4v1�4u�4(W�4;u��, 1�Jt..c➢U4WV4a0W1......!.."...:h!U(u Names of Persons to be Taxed, No.ofeach lettI No.ofdrvisionv ordexcrip- No. of Value. Tam. Income. (if known) (if known) tionefrsnges,(Ifknown.)acres. Dolls. I Cts. Dolle. I Cts. Dolle. I Ca k In the House of Representatives, February 11th, 1823. {" / This Bill having had three several readings, passed to be enacted. LEVI LINCOLN, Speaker. In Senate, February 11th, 1823. This Bill having had two several readings, passed to be enacted. JOHN PHILLIPS, President. February 11th, 1823..........Approved, J. BROOKS. Z11 1141 1 TAM Tom Umm TMAM US4o 1 I� 1 ,l iii is 3 i lel L :' ! t d, IN THE YEAR OF OUR LORD EIGn�EN HV"REn AND TWENTY-FOUR. AN ACT. To apportion and assess a tax of Seventy Five Thousand Dollars, and to pro. vide for the reimbursement of Sixteen Thousand Nine Hundred and Maty a Dollars, paid out of the public Treasury, to the Members of the House of dance the two last Sessions of the General Representatives, for their atten Court. SEc. 1. BE it enacted by the Senate and House of Representatives, it, General Court assembled, and by the authority of the same, That each town, district, or other place, herein after named, within this Commonwealth, shall . be assessed, and pay the several sums, with which they stand respectively charged in the following SCHEDULE c INTENTIONAL SECOND EXPOSURE 20 TAX ACT. FORM OF RATE LISTS, To be made by Assessors, committed to Collectors and Constables. — Names of Persons to be Taxedr FORM OF RATE LISTS, Of Non Resident Proprietors of Unimproved Lands. No. of Pollw Poll Tax. Real Eam[e. Pen, Estate. Income. Total. Dolls. Cts.l Dolls. Cts. Dolls. Co. I Dolls. Cts. Dolls. Cos.............�......_ (if known.) tion of ranges, (if known,) acres. ." qf... .... ............ Dolls. Cu. ,wr.r, .r ,.t. ,.1, r ,.l„ eP, ,.rrr :" ,v „•r w, re„ -I, syn - V 644 r4r rfr vlP xlr rpr vvrp,r'r411lili lit '111W IJ4 P14 P111 I 0j" i4.1..grup- sq -v upr'Wu"uµ'%* In the House of Representatives, February 11th, 1823, {' / r This Bill having had three several readings, passed to he enacted. LEVI LINCOLN, Speaker. In Senate, February 11th, 1823, This Bill having had two several readings, passed to be enacted. JOIiN PIiILLIPS, President, February 11th, 1823..........Approved. J. BROOKS. Names of Persons to be Taxedr No.ofeach lot, No.ofdMnions, ordescrip. No. of Value. Tax. Income. (if known,) (if known.) tion of ranges, (if known,) acres. Dolls. Cu. Dolls. Cb. Dolls. Cu. tp —__—_—_—iE— ,wr.r, .r ,.t. ,.1, r ,.l„ eP, ,.rrr :" ,v „•r w, re„ -I, syn - V 644 r4r rfr vlP xlr rpr vvrp,r'r411lili lit '111W IJ4 P14 P111 I 0j" i4.1..grup- sq -v upr'Wu"uµ'%* In the House of Representatives, February 11th, 1823, {' / r This Bill having had three several readings, passed to he enacted. LEVI LINCOLN, Speaker. In Senate, February 11th, 1823, This Bill having had two several readings, passed to be enacted. JOIiN PIiILLIPS, President, February 11th, 1823..........Approved. J. BROOKS. ? iqq (7 ll illi lU1 <<.L 1 !"1 IN THE YEAR OF OUR LORD EIGHTEEN HUNDRED AND TWENTY -FOUR - AN ACT To apportion and assess a tax of Seventy Five Thousand Dollars, and to pro_ vide for the reimbursement of Sixteen Thousand Nine Hundred and Asnety Members House Dollars, paid Representaest of the public Treasury, to h for eir attendance the two Representatives, h lastSessions of the General Court. SEc, 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That eac} district, or other place, herein after named, within this Commonwealth, shall . be assessed, and pay the several sums, with which they stand respectively j charged in the following SCHEDULE 1 s. (7 ll illi lU1 <<.L 1 !"1 IN THE YEAR OF OUR LORD EIGHTEEN HUNDRED AND TWENTY -FOUR - AN ACT To apportion and assess a tax of Seventy Five Thousand Dollars, and to pro_ vide for the reimbursement of Sixteen Thousand Nine Hundred and Asnety Members House Dollars, paid Representaest of the public Treasury, to h for eir attendance the two Representatives, h lastSessions of the General Court. SEc, 1. BE it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That eac} district, or other place, herein after named, within this Commonwealth, shall . be assessed, and pay the several sums, with which they stand respectively j charged in the following SCHEDULE 1 2 TAX ACT. 0 4, .n .nn ca �n�n.n4nc�canc�cvon�.ncvnca4nnc�o O M ?+ CO M CV n c0 n C7 O M .•� N n 4n M O to O M n Q' h O] cD In .-� O in p) .+ CO O) cV GV N er c0 n co cD W cco r+ C c0 n 4n tp �['� .� 4n N N in cV CCC111 er w C1 d' C N M ti w y V V 6qi w � V q w `� q aUi cqa •� .. co iV � d � F" y h q a w •+ o �p y 'y p cu `� aqi aqi � w 61 'C U y U q ti p y q p V d Or v 3 > G > v s q cu qa to v d F A by O W v w b O V '�' q V d V w�' q q p ty'c" w "O w y V O q w cq cq D vi m "'" qco co Cd lap M m K a d >> `F° O 6q1 `F° Cq6 q A "O O '� G 'O �d '� Y O O w F w q p 'O V O F d p b '� ro y ro 0 V F b 'O to to W o ro V ro wUD w a s O a b % te d q 'O A p C `�' a o Fes" rz �p •C ,� v of D w m W "zz y w p F O +� N w q q N q q. y p • y w yCdybp riv 4i'r 6V y w M W cC Sh 'o C "O O ' b y 64 a' �✓'� q 'O F •O a� F O F F ca F �q-' O F � FO H �C�iv1fS,F��f3,f�ZOwFF(i+OC�O(o+vsOFf� c O un I Ln O 4n O O XO Ln Ln xn nO 4n O O Un in 4n O Ln Ln O O 8 xn n ca 10 ca n Lo V ca n nL5 can w n n N o 0 " er QJ er n Cp n CV M cc O n n4 Ln er OLMN LM LO 4O'J er T .. di N co H ti d� O .�+ ice-+ M W N M 8Q a � co ca w O o� cc cp c7 ca O °o'], co+ y6� cc W •p `+ R O r$v v�zaaAaa�x S�a�ZZaaA 124 x 0 e TAX ACT. 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Be it further enacted, That the Treasurer of this Commonwealth shall, forthwith, send his warrant, directed to the Selectmen or Assessors, of each town, district, or other place, taxed as aforesaid, requiring them respectively, to assess, in dollars and cents, the sum so charged, in manner . following, viz.: To tax each male poll, above the age of sixteen years, within their respective towns, districts, or other places adjoining them, not belonging to any other town, district, or other place, (provided such other places were returned or included in the last valuation) at eleven cents; and the remainder of such sum, charged as aforesaid, to each town, district, or other place, respectively, to assess upon the respective inhabitants thereof, according to the value of the real estate therein, possessed or owned by each of them on the first day of May next, either in his own right, or the right of others, improved, or not improved, (excepting pews in houses of public worship) or upon the owners of real estate in such town, district, or other place, (whether the owner resides in the same or not on the first day of May) according to the just value thereof;' and upon non resident proprietors of real estate, lying within such town, district, or other place, in their own right, or the right of others improved, or not improved; and also on all the inhabitants of such town, district, or other place, and all the persons possessing estates within the same, on the first day of May, according to the proportion of the amount of their respective personal estates, including all monies at interest, more than than they pay interest t for, and all other debts due to them, more than they are indebted for, monies of all kinds on band, public securities of all sorts, and all bank and insurance stock, and shares or property in any incorporated company for a bridge, or a turnpike road, or shares in any other incorporated company, possessing taxable property, according to the just value thereof; and also the amount of all goods, wares, and merchandize, or any other stock in trade, including stock employed in manufactories, vessels of all kinds, at home or abroad, with all their stores and appurtenances, and all pleasure carriages, drawn by one or more horses; mules, horses, and neat cattle, each of one year old, and upwards; and swine of six months old, and upwards; and also the amount of the income of such inhabitants, from any profession, handicraft, trade, or employment, or gained by trading at sea, or on land; and also all other property of the several kinds, returned in the last valuation, for the purpose of taxation, excepting sheep, household furniture, (less than one thousand dollars in value,) wearing apparel, farming utensils, tools of mechanics, necessary for carrying on their business, and salt works, for the manufacture of salt; also the machinery in cotton, linen and woolen manufactories. Sec. 3. Be it further enacted, That every minor whose poll shall be taxed by force of this act, may be assessed to his parents, master, or guardian, under whose immediate government he may be living, in the same town, district, or other place; otherwise such minor shall be personally taxed for his poll, as though he were of full age. And every freeholder, or tenant, who by force of this act, may be assessed, and shall pay any sum for real estate in his possession, may require his landlord, the owner, or TAX ACT. 17 agent of such estate, to reimburse the half of such sum, unless it be ► otherwise provided for, by an agreement between them. And every owner of horses, mules, or neat cattle, shall be taxed therefor, in the town, district, or other place, wherein he may be an inhabitant on the first day of May, notwithstanding any of said creatures may have been sent to some other Place, or state, for pasturage only, before that time. And the said Assessors shall estimate all kinds of property, which by this act they are required to tax, at six per centum on the value thereof, excepting unimproved lands, which they shall estimate at two per centum on the value thereof. SEc. 4. Be it further enacted, That the Treasurer in his said warrant, shall require the said Selectmen or Assessors, respectively, to make a fair list or lists, of their assessments, setting forth, in distinct columns, against each person's name, how much he or she is assessed for polls, and for real and personal estate and income respectively, as aforesaid, distinguishing any sum assessed on such person as *guardian, or for any estate in his or her possession, in trust; and also to insert in such lists, the number of acres of unimproved land, which they may have taxed to each non-resident proprietor of lands, and the value at which they may have esti mated the same. And such list or lists, when completed and signed by them, or the major part of them, to commit to the Collector or Collectors, Constable or Constables, of such town, district or other place, respectively, with a warrant or warrants, in due form of law, requiring them to collect and pay the same to the said Treasurer, on or before the said first day of April, in the year of our Lord one thousand eight hundred and twenty-five ; and return a certificate of the names of such Collector or Collectors, Constable or Constables, with the sum which they may be so required, respectively to collect, to the said Treasurer, some time before the first day of December next. And whereas there are many persons within this Commonwealth, engaged in trade, who negotiate much business, and hire or occupy, shops and stores and wharves, or either of them, in towns, districts, or places, other than where they dwell, whose property and ability can be better known to the Assessors of the several towns wherein such business is transacted, than to the town, district, or other place, where they may dwell; Therefore, SEc. 5. Be it further enacted, That for such goods; wares and merchan• dize, or other stock in trade, including stock employed in manufactories, ships or vessels, as are sold, used, or improved in towns, districts, or other places, other than where the owners thereof may dwell, such owners shall be respectively taxed therefor, in such towns, districts, or other places; provided, such person or persons, do hire or occupy a store, shop, or wharf in such town, district, or other place, and not where they dwell or have their home; and they shall be respectively held to deliver, on oath or affirmation, if required, a list of their whole taxable estate, to the Assessors of the town, district, or other place, where they may dwell, on the said first day of May, distinguishing what part thereof is taxable elsewhere; and in default thereof, they may be doomed by the said Assessors: Provided, that this clause shall in no case be so construed as to enable the Assessors of TAX. ACT. any town, district, or other place, to assess an inhabitant of any other town, district, or other place, for any other property charged thereon, in the last valuation. Sec. 6. Be it further enacted, That the President, Professors, Tutors, Librarian, and Students of Harvard and Williams Colleges, respectively, who have their usual residence there, and who enjoy no other pecuniary office or employment, also Ministers of the Gospel, Preceptors of Acade- mies established by law, and Latin Grammar School Masters, shall not be assessed for their polls and estates under their personal management and improvement, in the towns, parishes, or districts, where they are settled; and that all persons who have the management ofthe estates of Harvard and Williams Colleges, and of the Academies aforesaid, respectively, shall not be assessed for the same; and that Indians shall not be assessed for their polls and estates; nor shall the Massachusetts General Hospital, Berkshire Medical Institution, or the Boston Atheneum be assessed for any real or personal estate belonging to them, respectively. And if there be any persons who by reason of age, infirmity, or poverty, may be unable to contribute towards the public charges, in the judgment of the said Asses- sors, respectively, they may exempt the polls and estates of such persons, or abate any part of what they are assessed at, as the said Assessors may deem just and equitable: Provided, however, that nothing contained in this act, shall be so construed, as to prevent the town of Cambridge from taxing the houses or lands belonging to the Corporation of Harvard College, with- out the College bounds, in their Town Tax, excepting such estates as are occupied by the President of said College, or by any of the Professors, Tutors, or Instructors, thereto belonging, or by Students, or resident Grad- uates, or shall be unoccupied; or to prevent the Town of Andover from taxing such real estate belonging to the Corporation of Phillips Academy, situated in said town, as shall not be under immediate occupation and im- provement of said corporation, or of any person or persons connected with said corporation, exempted from taxation by this act. .dnd, provided, also, that whenever the real and personal estate of any one of the persons before enumerated, as exempted from taxation, shall exceed the sum of eight thousand dollars, the excess of such person' estates shall be taxed, as in other cases, notwithstanding the exemption before provided by this act. Sec. 7. Be it further enacted, That the Justices of the Courts of Ses- sions, in their respective counties, when duly authorized to assess a County Tax, shall apportion the same on the several towns, districts, and other Places therein, according to the proportion at which they are rated in this act; and in the assesment of all County, Town, Parish, or Society Taxes, the Assessors of each town, district, parish, society, or other place, within this Commonwealth, shall govern themselves by the same rules, and assess the polls therein in the same proportion as they may be assessed to pay a State Tax, by force of this act; having regard to all such alterations of polls and property as may happen within the same, subsequent to the as- sessments of the tax laid by this act, excepting such parishes and societies for which a different provision for assessing their taxes, is made by law : z9A 1 r i k TAX ACT. 19 Provided, always, that it shall be lawful for any town, district, parish, or society, to make, levy, and collect, any County, Town, Parish, or Society Tax, according to a new valuation; and for that purpose to cause a new valuation to be taken therein, at any time of the year which they may de- termine to be necessary, at a legal meeting to be warned for that purpose. And the several towns which by this act are charged with an additional sum for pay of their Representatives, shall assess such sums on the polls and estates therein, in the same proportion at which such polls and estates shall be respectively assessed, for raising the sum of seventy-five thousand dollars. Provided, nevertheless, That in assessing any tax, if the sum to be assess- ed on the polls, pursuant to the provisions of this act, shall exceed one sixth part of such tax, then the Assessors shall so reduce the poll tax, that the sum assessed on the polls, shall not exceed one sixth part of such tax, but shall be as nearly equal to one sixth part thereof, as conveniently may be. SEc. 8. Be it further enacted, That the foregoing tax, be, and hereby is appropriated for defraying the expenses of government; and that no order shall be drawn by the Treasurer on any Constable or Collector of this tax, for any part of the same. And all the said Assessors, shall make their se- veral rate lists, to be committed to Collectors or. Constables, in the form prescribed at the end of this act. Sm. 9. Be it further enacted, That whenever any tax shall be assessed on any real estate, liable to taxation, said tax shall be a lien on said estate; and if the occupant or reputed owner, shall neglect to discharge said tax for the term of fourteen days, after demand made for the same, the person au- thorized to collect said tax, may proceed in the same manner in its collec- tion, from a sale of so much of the same, as may be necessary for the dis- charge of the tax, and all costs incident to the collection of the same, in the same manner as Collectors of taxes may proceed to collect taxes assessed on lands of non-resident proprietors. CIA TAX ACT. FORM OF RATE LISTS, To be made by Jssessors, committed to Collectors and Constables. c�44���1.�sse�s ...�.' (�' .�1. (pWl'�tl..se�v�sf�Ns.�v�s! �ItlsAWsdVgs(Nps�d9ai�h�44�ls�fd�uouls(�M�WuoVu(Wase?��Id�(m9s�!�!,ountl4Ll` • Names of Persons to be Toed. No. of Polls. Poll Tu, Rnl Estate. Peru. Estate. income. Tom]. Dolls.I Cu. Dolls. I Cos. Dolls. I Cts, Dolle. I Cts, Dolls. I Cu. FORM OF RATE LISTS, Of Xon.Resident Proprietors of Unimproved Land. AtlisAA(W➢s�. 0 OIL='ZIL2o Names of Persons w be Taxeds No. ofneh loy No. of dMuion, acres. or dncrip' No. of Vtlsm Tu. iowme. known. (if known.) (if ) tionof nagey (iPkaowv.) Dolls. I Cu. DolbW Dolls. I• I CCu..'�p. �mn�a5�,�q y���p fmnd5�fmmb5�p��mA}olmmi�y( fmmdimmn 5�ry� 5�,r. {�ln,�M p�:- ... W MIS ��'M rW Wr'rW fV'•ry W� 'NM :'I' 1 "1"'„I'i W�'rl'i vlv'W� +N'i v�u'Q�TI� 'p'i nl'� W"M � •1+ W+� Y'M W���I'vY� In the House of Representatives, February 21st, 1824. This Bill having had three several readings, passed to be enacted. WILLIAM C. JARVIS, Speaker. In Senate, February 21st, 1824. This Bill having had two several readings, passed to be enacted. NATHANIEL SILSBEE, President. :February 21st, 1824.............Approved. WILLIAM EUSTIS, VALUATION. ? /, TAX. �..p, t* 11 — --- a REDUCED --- - • A TAX— I TXTOld TOTAL. TRUE VALUE. POLL TAX. POLL TAX. NA�fE9, Ido I DESCRIPTION OF ESTATE TAXED. vecva. I nn Renl Estate. at, Personal Estate IOn real estate. Pcrnonal Feln4. _ • C6 Dolla, L'la. Dos. Cls. Doll$. Cls. Dolle. Cls, Do(la. Cts. Il /la. Cls. Molls. Cla. Dolls. Cls. Dolls, Cls. Tzl/I . fit , i At Igo Ors le 53 icy Cc7 T✓/1.7. •i� ('' , / /..o,' / (J �a ' r✓ / �� /® / a•�✓ /S r .3 -i .�,.: f> IVA -//i`�!/151 K.y. '/ 6/<.' / . ��i •.✓ / G � / / /�j / / �, �-•1 1/ ./ / '� �I�I�G ' '�/ // ViL'//.''c.f . • �I/. / I /.7 / 07J A7 /7 7t7 / s l/ 47 0 it c-�, y 1 / ✓ // : r /� / D.9* / 1 N. N.-- As the Town and County Wea are generally assesaed together, thus blank is calculated for two taxes only, viz :—State Tax, and Towu and County •tits . fihould they all three be asseased together, the coluwns for the last tax will not be used. _ I r% l), VALUATION. %i TAX. ri /,. •/'q".- STAX. II NAMES. e c DESCRIPTION OF ESTATE TAXED, TRUE VALUE, R llUCED VALUE, POLL TAX. I L'A PA on Real Estate. or. Pereottal Estate. POLL TAX, TAX on real estate. PAX O Personal Estate. TOTAL, - Dolls. Cis. I Dolls. CIH. Dolls. C13. Dolle. Cts. Do11H, CIH. Dolls. 6118. Dalda, Cis. Dolle, CtH, Dolle. CLH. m I[ /r / J •- - / JG' i JC / �J .I r,� �� ///• til/./' J ✓ r � IV .. • ' ,; " . � � . � ,, 1. : ' - / i / ;., � �.. r r` h 17 i, W 7 Aw rez / 43 C j` ✓ ✓ OJ /�' a% /y %a 2 ob Via•/! h ,.. of IX - 1 1 00 u U N. B.—As the Town and County tales are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. 7 r ' l - r N. B.—As the Town and County tales are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. VALUATION. TAX, %/• ,•/;,-� TAX. — --- _ AIEDULUff NAMES.- - DF.9CRIPTIoN of ESTATE TAXED. PRUF. VAI Ute. ,A,nF I POLL TAX. on Real Estate. on Personate Eatnte. mm.TAX. PA�t. on real estate. $rv2i I Foate. TOTAL. d o _ r a bolls. CIR, /)oI13. C13. Dolly' Cta. Della. Cts. Do/I3. CIA, DnOr (t3. I D0113. Cls. Dnlla. Cts. Dolls. Cts. J I %fi ✓l /.'r moi' Ile - 7 f' I , Ir _ I / /o t! , , I .I le ,,7 i > cp i n. /< / /°•/� S. } ! a Ile 61 ,� , 'r � /Z 1 ;'>ru ?� � / � . >. is > ,✓/ , .�l �:, ��/, , �" / {s the Town and County taxeI p are geuerally assessed together, this blank is calculated for two taxes only, viz :—dtatc Tux, and'1'uwn sod County 'Fax. Should they all three be assessed together, the culuums for the last tax will not be used. a F2 If ---r - VALUATION. //� TAX. I�.:,,,.,,,></;r»;. TAX. NAMES. I °^' l TRUE VALUE. DESCRIPTION OF ESTATE TAXED. I RED CE VALUE, -- POLL TAX. TAX Real Estate. Personal Estate. POLI. TAX. 'PAX I estate. 'PAX ON 1'crsnnot Estate. DOTAL. Z I I on on _ on real I _ /Jolla. Cls. Dolls. Cts. Dolls. Cta. Dolls. Cts. /lolls. C1.4. /hila. Cea. ])oils. I Cta. Dolls, Cts, Dolls. I Cts. 4 A a IleL foor, %'i � r If ' r . ze I Ilk - e Ile If Ilk i ✓ , Al •.p, elf I If . !. : ,., � - , � / moi/ C� � / "y • -- /. ,n � . y of .�, •ter -ter ri.!�! . ,g Q. l' I^ �(l IA 6 3/ t 0 07 < j MT! I N. B.—As the Town and County tale' are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tan Should they all three be assessed together, the columns for the last tax will not be used. 289 ;70 49 I N. B.—As the Town and County tale' are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tan Should they all three be assessed together, the columns for the last tax will not be used. 289 T a , /leC, , VALUATION. r TAX. TAX. 1 /O NAMES. TRUE VALUE. dy DF.9CN[PTION OF ESTATE TAXED, —RKDUC' + PO4f3F. vnnun. l�I on Real Estate. '1'A�— nn �rs�enaFpsRate — IrA POE" eIAX. on real estate. ArO13� Pernnnnl FIRMI. TOTAL. Oo[la. Cls. I _ IMlla, Cla. Uo(la. I Cta. Dolls. Cla. 1)o a. GA. &118.Cls. DoGa. Cla. Dolls. 1081 Dolla, 584 11/ of ,e,<• / 11i,,,:„to i I . •J r> X00 IV ,', i '.r/iii,/.rl,� - / ��\, ��� / )�✓ / ._ A %i.; Y/J" .,I Ill /r.? • . / ��� /S //,'C J ' i;.' % / // is % �;; rr / /, 04 / r �:J frr/. •i»,c.1! r /• // '•r• ,✓,v.. G f ti •-'� J ZI -- /.> ' -- 2 /i A ./. r.<• .. ..._ ,., I< ey ,a!/LcG 61 ✓ W , 'lf<, .a . liyr.,, �Y 0 jyl -'�' �� .�� s j �� /o•yy �.n 09 et"I et 0 6r It to nor % Io / (`1/<}. /liF..,♦ d%'/l,.a ,2'( j . ,. /�,�,/ e���f'Tofp / J ..! j /+' .�j/ .. a VA f - ../ J J ✓ •�y , rill V � /�, / . 4 X. ii.- As the Town and County taW are generally assessed together, this blank is calculated for two tuxes ouly, viz :—State Tax, and Town and Cuunty'Fax, Should they all puree he assessed together, the columns for the last tux will not be used. 2qo 1 i %'90 f // 2c T X/ ,t ' T VALUATION. TAX. II TAX. �I r0 NAMIES, o I DESCRIPTION OF ESTATE TAXED, TRUE VALUE. REllUCE ynw�. f �X' I'A TAX on Real Eetete. etrPera.maEBetafe. P� `�X'lon TAX real estate. 1'AX ON Pereo I Estate. TOTAL. —I z tt' Dolls. Cts. I Dolls. Cts. I Lolls. Cts. Dolls. Ota. Dolls, Cts. Dolls. Cts. Dolls. Cts. Dolls. Cts, Dolls. Cts. oo /c /n I . all %/- r .. � . ^moi{ ' �/� 7 ' /•; / � �>>n� //: i �; i //. /! IN t - /. % l . r .. J/ / V � - Y / , / � ✓ J h / J1 c- . ,Y„�/,,,•yam>z iw � � /�� ,'S:S 'L �/ � �ti /�° / �% ,�. tq 114 v 1, / r /J e Cf '1l./ w/L I3 J, ✓' ylrJ''f i if �r � / l�/ / �� ' ��, . A q Ilt e7 //!/vi L'%r i<,ti! l' / �O �/ v i� (w �• / �(�S /.0 014 .G / /'Z / �o o; /n a / ., < </�l ,w. •r' - (�/ • e/� t .. moi' -' - - d� �,p� ,9 r9 nls �e':lop de Of fA 270 ■ J > lie If n OF ' r r/, / / Z/ eh 44- J / e / N. 11.—As the Town and County tales are generally assess -ed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. 290 — J '' 'Y l/ 1 / 0 rr .. e7 1/41 tri J / e / N. 11.—As the Town and County tales are generally assess -ed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. 290 — J l - - - -L VALUATION• ! TAX. : < ><% -# •' ''TA %. 2 e I 1fEiiUltEL— — -- A A 0 - --- TOTAL . . NAMRB. DF.BCRIPTION OF F.9TATE TARED. TRUF. VALUE. ver ur I POLI. 1'AX. on Rewl Rotate, E�— .,ore Personal F.etate POLL TAX. on real estate. Pereuna1 raatr. Uolla. Cfa. Cfa. Unlla. L'[a Doll a. Cts./)olla. Co. /colla. Cla. UoIG. C%a. /)o!(a. Cta. Dolls. J Cla. , ... .ri . ��. f. r>•�� Y i ..J //l /�'� •� � i/ .. I � l4r i/iJ :4a �iai r � , VII r IK let If +r ✓:. . e to Do ot lit J: 410 s z`� ✓ , << j ` / „/r / 3 3 ' / "� s,/ / it . I" Ile / a 0000m or eoor J o all z Ir ye..f y / or. X<'�tz.c <<i :. ' / /Jl% .� ter% S' y 61 /•` // / " ! // .', (�(. - t.� � J / � / / I N. $.—As the 'Down and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Towa mud County Tax, Should they all three be assessed together, the columns for the last tat will not be used. i 1 I r , r ■ - VALUATION. TAX. �.%;•.,. TAX. NAMES. DESCRIPTION OF ESTATE TAXED. I TRUE VALUE. REDUMD POLL TAX. I'A on Real Estate. fAX on Personal Estate. POLL TAX, AX on real estate. 'PAX ON I Personal r1mmu. TOTAL . oA Z — I I VALUs. I _ i _ Dolls. Cts. Dolls. I Cts. Lolls. Cls. Dolls. Cts. Dolls. Cls. /lolls. Cts. Dolls. Cis. Dolls. Cis. Dol Ls. I_Cls. _ — I 1 07 e • _r {_ If I J0 1 / i n // 3 19, 19"I Aff ff;;f',-p I oil If /i. !G, / / M 'It " l If o 7 I I <, !. 7 i / It, It r If ILIf If If / ! .; IfAr r rl If�. �.. I If �f J, /p a fir' q.,. In /� `J /J' .G Il I Al O b /, ti /x /f /• - t >; P O 14 s� y i Ov S � N, B.—As the Town and County taxa are generally assessed together, 'a blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. i No H,-- As the Town and County taxes are generally assessed together, this blauk is calculated for two taxes ouly, viz :—State Tax, mud Town and County Tax. Should (hey all three be assessed together, the coluwus for the last tax will not be used. VALUATION. TAX. TAX$ ��-- NA�1E9. ' = DESCRIPTION OF F.9'CATF, TARED, 04 TRUE VALUE. vnt.ve. I pem-TAX. A I on Real Estate. Ion A Pers0nal$etate POti TAX. A real estate. I A' O Personal F.ntntt TOTAL. — — 1 178 Cis. Unl/n. Cra, bolls. Cla. Della. Cts, Dolls. L'[a. __Ion Dn/ls. Cta. Bella. Cla. %)0178. las, Dolls. I 0'm. Add d" Af IF p opt Ad H, Ad Ip / / 1 / J/Ip // old lT kr OF r r If r / Add ) Ad Not A. :/� l/' �/:, dof OF r�r .. / d.A,fl 11 ;re Ile ov J.'., W old v, IF IF ( jJ..(idO ^r. /< ,. ,. .r,%, Ji n.. .... :i.FF_J / / / aJ • e • / .)rep, Ad id let. IF l /., � doe r L7, 0-0 ....we A/_ , 'Af �, : , '<,,, /. . < .Sly U V No H,-- As the Town and County taxes are generally assessed together, this blauk is calculated for two taxes ouly, viz :—State Tax, mud Town and County Tax. Should (hey all three be assessed together, the coluwus for the last tax will not be used. i i , VALUATION. TAX. TAX. II _ ^ TRUE VALUE. DESCRIPTION OF ESTATE TAXED. RE UCSD verve. RHbL�t`AX. PA 'PAX ou Real Eltate. Personal PODLTAX. TAX TAX ON TOTAL• I I I I Ion real xlnh.l I Dolle. CRs. 1 lstate. _Ion Dolls. I CRs. Dolls. I CRs. Dolls. Cts. Dolls. Cts. Dolls• I Cta Istate.IPerennnl Dolls. CRs. Dolls. i Cts. Dolls. I Y U... I ` / , ' I l 01 , I Al , / r, ;1, s 41 i toy, 0 i , / N. B. As the Town and County taxes are gene i • 11 y % i / /9 r� i , i , J U:60 ey Jr �e7 rally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columna for the last tax will not be used. VALUATION. - TAX. or irtoope •TAX.+ e ---- --- A -- - A.- ON -I I NAMES. I x DESCRIPTION OF ESTATE TAXED. "TRUE V-ALUE, VALUE, I POLL '1'AX. on Real Estate. nn Personal Estate POLI, TAX' Ion real estate. rerennnt Retatr. POTA \'� 29 Uo((s. Cla. , Cu. Uslla. Cts. Dolls. eta. Dolls. Cls. /Mils, I Cts. DoUa. Cts. I lla. Cts. Dolls, j Ola. (t/etJr/' J'i�ris' / /i/.,',;. %i...J�: �f1i// / .%/ ✓ tS.�' �J' ie/ f /' /�•/� i ejy e 401 IdKO4 it trff K"Y'Af i�ao 1�,& If Wit fit 1 j A'.,aX"Vz . Y�„r•, ; ��G /.op Y .air /:� l G�' } :; 1% of % l�yI /fir , rfof./i ttot J!,' :f .�r/y. J.�l� // i./ /G Aff, /Y �oi�J 0 /�✓�'//e i/• J/ J a, . (moi%,"ra of ,//1 / .leze ze, / At r,� - /moi /, ,, "� - a /� - , � WforG/ of /of /.lej/,uu. •ill,,:, v: S. [' .,',c' / ./✓ / /'� e!i zi / x s f h f/ J / .401 70 it .J� /� �!� .=. �! -%'/ e � n, -/r--., •- r J✓ /: i it fir Al It d xraelt tt-e It /e 94 ��y ?/% j/sv/✓f•_i ..� :1r"45s ' 1' I it eq �J✓QAC / r'.� / / it /f � e N, g_As the Town and County Uxes are generally asseased together, this blank is calculated for two taxes ouly, viz :—Slate Tax, and Town and County 'Pax. Should they all three be asainised together, the columns for the last tux will not be used, 29 <. u - - -- VALUATION. :/,:; TAX. NAMES. ° a e I DESCRIPTION OF ESTATE TAXED. TRUE VALUE. I REDUCED VALoE. TA PAX POLL TAX. on Real Estate. on Personal Estate. POLL TAX. 1AX on real estate. I PAX ON rerenast Esma. TOTAL `C I_ Z p I I I _ Dolls. Cts. Dolls. Cts. Dolls. Cts. Dolls. Cts. Dolls. Cts. Molls. Cts. Dolls. 1 Cts. Dolls. Cls. Dolls. Cts. ���:.• , fes..• / / ,,,,. />,.'�.y, _... f�%�/ �.1j �/ :- I i63 /•; J f ;i -1. l�/i /�./ ,•t' S I�'!' r' 67 „r. 1,r1 l�lrs',9l irk(.. J %.,%!� �!% y/� :%/ // / / � ,j/' / '�/ •% I./:� :�.'� .� -' �� . Ay=r...• rr.<i•r' J ._.. / , f y, q / / rio Jar.,r c<•rri «•r `-' S%/% - .,, �! .Y�.,�/� i % ; e) _,r. rJ //7 t -•J 7 :7�i %� 7. % Ito 0 r10 At � ppp %Y/r�• , �:/i>t!'!/ 'a=' ..a �fi;�.-�.fr ;l r=„mss: ..J. /:'.Y./ Ie i r_i[ OOJ Z7 • J �. <l�� (Ira Ie e7 , // /f ai C / l c 4p t „r.ye ie,, ,./'.e. /,. �iJ:-/!! % ifj L:i d6/ ./ pp�� l�ir/`G f, t l�JC �l i _�. 4 k//l �a/(r�.i A/ J dt' / ( Z �/ t!! f - / r i 1.0 cc ore �, �i/f' , �/:-zra •ice ' ,}.:• ... ori- -, '+' 7.-... .�. �:'.f �.'�� �� /.j"- /.,, / -.. / / / /.y ��. 1'� / I / le 1 i I •i. 1 t, I I% 1- I I II 1 1_ i-, I I' II / � al / 14 % i - 1p I I i iI r• i N, IL—As A• the Town and County taxes are generallyassessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used, 291 A _ TAX& VALUATIONO TAX �I NAMES. d I DESCRIPTION OF ESTATE TAXED. I I TRUE VALUE, iEE`T)ITC 2 VALUE, POLL TAX, —mal Est_�Aa on Real Estate. on Personal Fslale. POLI. TAX. —�A — tl TOTAL. I on real eslate. rem"al Emma. II _ /Jolla. Gla. �, Uo(le. L[a. lhll(a. els. Dolls. Cts. r DoUa. Cit. D61G Cu. Uo11a Cit.I !b((a L'ta Dolls Cie I t i I I � / J � � ^. C/16C7C1'1'4 / / • V/�a 1�1,"7'fOC<C� V 6'iOB"»Q!. -Q.tl r� C4 . � �. � � �))• � ���-a=, >z��,,. ,-��f � / Get � �' � ��,�-��. I/� 5'4 - 6' �P fro � G' y i � ! � ; �i a.� / •r� /�, . �;� , as ,,, �Ga-�s> G�i�L1.rrlLCE>^�'-,- / ✓ G< < � ?a[fl�e �i / �� /� .�.�i J/ -- / � c, J � �1yi � J J • / u10 • ' ✓f/ � [ ✓-' a i /�, t r ��LGY.L [ io�iY � /✓ � �rl � 7 :. J b (� i aY % ^-' .. [ i ��ra i ypa ) I t � • i � ' O t11 �✓ ,rt�t �/� r •/ /c..J�.-6w[ % �a ... F O,/ .:y f1 �, (.�/� %' ���.".' .� /a' ♦Yrs y �j3 /it 9 � �% /�•.. a 'Y. • S N. I3.—As the 'Powe and (Aunty taxes are generally assessed together, this blank is calculated for two taxes only] viz :—State 'Pax, atilt 'Down and County Tax. Sbould they all three be assessed together, the columna for the last tax will not be used, VALUATION. TAX. TAX. �I NAMES, ° ^a I P: I DESCRIPTION OF ESTATE TAXED. TOTAL. TRUE VALUE. I RE UCEJ) VALUE. I POLL TAX. PA on Real Estate. I J AX Un Personal Estate. POLI. TAX. TAX estate. � TAX PerannAl ON Estnh•. on real I boils. Cts. Dolls, Cie, D0118. 1 CIA. Dolle. C18. Dolle. Cts. Dogs _ Cts. Dolle 's I Dolls Cta Dolle Cie 1 l �C:/lGlic'1',"L //. (i'f� l'"YJ!•�•�� G/,g JCa��Gt� �.FI GIL Ca �J � � •• , ` d�idr,4 o� vxel a. l/ :3 / /�.c,�,h'. l !'f• l�g�LL?,ez� fet<.<4� �i' >Y/ /// /O ��. ' �� ti /0 / 0� // • Jas ��Lf u� • 4. ' _ �r>-� /� 2 >.eoe2, er, K f.- , �E � r -."�J.� ,'�� /L /.'fir / 2a ,�s L /� 2Y• Y��a.�. •'rrt'ri%!2 "r. !<'- ... ( r. ',' LSC!! �`!! .i �:./ / l� ). ,7 /y1/ /✓•� .�/_ - �'�. lir 4i4r Zrie f,04 04 lee � � I 4 2, ':X I / 49 10 �3 ':X I �3 y t .J / 1 . N. &—As the Town and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tai will not be used, / 1 . N. &—As the Town and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tai will not be used, VALUATION. -- TAX. ----- •'` —TAX. G L ° d TRUE VALUE. POLI.—TA A POLI. TAX, TA'K � _ TOTA .. NAMES, I x ��ESCRIPTION OF ESTATE TAXED. I vacua. I on Rent Estate. nn Personal F.etate on real estate. Persnn91 R.Iate. lee I age 917 0. /lo(la Ch. DoUa. G'ta. Uo((a. Cta.Doas,— Ch. • /kfla. Clr. /Ial(s. Cfs. /lo(b. G'h. %Ml(a. Do(b. Cts. — --- --. __.. I--- -- - - -- sic L/t'��i�(O!c �i�r�lij�f Ol'� / 7ilI�- it sl!►-' \ / 3 Ali / 3Xy y a -Y / a9 i4 r� '�/ e �arsrr r.�edjnii./..� e�!!ur• „s '7e/f`i,/ i Ifoy ��,s�. .1 ?�' M ��� f D 34 �O V 1 09 r.�, ..� ��w % . ... `V 3 / vy _ G ;/ J �y •7..99 2 /•01 710E 6v~ ,.,�fiGi �7Cco ir,erii-•�t / i�.�'ti�.. <.-.. -,•-r-.- ./, / / O ,� t�'y ,'� (!> X. ; Imo' V X�.•q0 �icorld a ! y� a�f • .�-.....,---�,/ mer ., : �o3 47'� .� ! vi /!> /i� / �� / fi• !/ ,f. yo �= �-�Y--� :,��7-,•i;-.r > ,Z �' / !� '/fi.""o" / ham`-<`" �..,oG�L`s� � j/ �9 !7 i /✓ ' ' / l�/ 5=•G' 2.r�' f � . h. I N. U. As the Town anti Cuuuty taxes are generally al.im d together, this blank is calculated for two taxes mdy, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the culmnus for the lust tax will out be used. s 44F VALUATION e % e TAX I = TRUF: VALUE. HEllUCN� - POLL TAX �A�— lAX '`� �� TAX II 0 1'AX -M-ON " NAMES. I c I DESCRIPTION OF ESTATE TAXED. I vncvn, on Real Estate. on Personal Estate, I POLI. TAX. on real estate. Pcinossi East. l ( IOTA ,. x M bolls. Cts. Dolls. Cts. bolls. Cts. Dolls. Cls., Dods. _ _ I I I I I Cts. ]kits.] Cie. Dolts. I Cis. I Dotts. I GIs. Dolts. c, 8. 2 � f�� toi. /',�,i�/i60"/t' / �irr-lr- ,y�it»�r. // �3 04 G�Cvr>rI <c gLf/r'<��.>„�/ �-f✓�.. , � �i�y a.� oz `_ f,�v � � A�4'00 •tee- r � w <«� vr-cam” rc✓nn o -cru' lu��������� ., �� itag J3 6 / �j4.ii AAA`> ' 7 fl Gt.� PylCi� �/' 4765 ✓DO /.' � a�4 J �1107 .26 3/ .�ra.�,� -- --' �0 Z14 / ✓,✓ / Yt !l. 0- f / /.. ,fie �" S y /.?�y l .9/ J �y iA`�o `J �om. G1icL lc.�% 69 V/' / � , �% .5-• cC 2.140 j�i+?�✓cM � ... f �! O�/ztldi �idac9v ;i�l JZJ �Yd t�C"�,ii L e�'� 2dL i W Y �dntpp�l�a.rr //ffes� :J.ymorwri �e.- T,o�rs� d�✓ojflu� ✓toa�v e5- 1 �4 fi lo/ 'el d• y3 /•06 711, .21 r°/ �•c a,/s / oIfj V. B. --As the Town and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be used. +er • r UT%�Q '(i1 Z r l am; VALUATION. TAX. TAX. c_ __ ----- L;40 �jUl:FrT—1 Ax -----A AX TRUE VALUE. POLL TAX. POLI. TAX. A T 7SLT TOTAL.NAMES. DESCRIPTION OF ESTATE TAXED. VALVE. on Real Estate. on Personal Estate on real estate. Perennnl Fsrte. I Cfa. Arlo Cls. I I�)nla Cls. Dolls. Ch. T Cie, !Mlle. Cta. /olds. �lafla. Cfe. - --- - - ---- ---- - i - -- . I i ivW I. r 1•D I I 1 0 kl� I Is J / t N F r 1•D I I 1 0 kl� I Is J l / t N l / \ N. jAs We Town and County taxes are generally assessed together, thio blank is calculated for two taxes only, viz :—State Tax, nod Town and County Tax. Should they all three be assessed together, the columna for the last tax will not be used. n ML r rr "�OWAW b 6% VALUATION. TAX, TAX. NAMES, TRUE VALUE, Z c DESCRIPTION OF ESTATE TAXED. I REDUCED VALUE. POLI. TAX. PA on Real Estate. lA�1C-- ou Personal Estate. POLL TAX. IA PAX ON Personni Estate. TOTAL. — a Dolle. Cls. on real estate. DollB. CtB. 1)0118. I CIA. Dolls. C(8. DO(le. Cie. D0I18.1 _ C18. DOZZ8, I CZB. I Dol(8. 1 C18. _ Dolls. Cis. I I 1 I I I I I I 4 am I I f 1 I I rl i I ♦ t y \4 V • b 6% F 'k �i A I f � A i i I , r N. U#As the Town and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State 'Fax, and Town and County Tan Should they all three be assessed together, the columns for the last tax w11 not be used. x 1 � 4.1 y:= :�„I. {»... I."�. rr ., .:. r �..'.:' '.r ' `axn;. `.g ... it � ti`. i I , r N. U#As the Town and County taxes are generally assessed together, this blank is calculated for two taxes only, viz :—State 'Fax, and Town and County Tan Should they all three be assessed together, the columns for the last tax w11 not be used. x 1 � 4.1 y:= :�„I. {»... I."�. rr ., .:. r �..'.:' '.r ' `axn;. `.g ... it � ti`. VALUATION, - on Real Estate. TAX NAMES. I xa I DESCRIPTION OF ESTATE TAXED. TRUF. VALUE. I �IETjIIi5ET1 vncva. POLI. TAX. -- -- - -- ,A on Personal TOTAL �` Estate — POLL IAX.Ion AX ^ �� Perenuni rmate. — _ Dolls. Qfs.Dolls _ Cts. Dolls. Cts. Dolls. Cts Willa. Cls, AgoiA. Cis. real Dols. estate. Ch. %lolls. 6 Dolls, - Ch , i 4. Irl/j - - - -- -- no/ tee /O f'% �' %a /f ,f. p� /D :.5•/- .., /,�,/ BGG, �? �r'6 %'. , j �� t4 /.'/y /y.iD ,.,. „ / fy �. 4 / e<.� ,> ,!i. /�y � ter. / or ��,// �L�/rte / '"y bye;/i�; !<: -Y/!>j/ , i,✓. .. .. / ? l,,<'f� FC(4 If, ���'/ ,l .ten' / ��� v j•`r/ • Q //40 -y jrB asrss • y Ir /s 4e 7 g r loo I dw i <. il N. D. As the Town and County taxes are ,generally assessed together, this blank is calculated for two taxes only, viz :—Slate Tax, and Town and County Tax. Should they all three be assessed together, the columns fur the last tax will not be used, 293 2q3 2 A 1 .` J VALUATION. / TAX ' jrAX �� 29 3 NAMES. ° REDUCE —I —IAS TAX I'AX TAX ON o� DESCRIPTION OF ESTATE TAXED. I TRUE VALUE. I vnnoe. POLL 1:1X. on Real Estate. on PereonnlEstnfe. POLI TAX nn rent estate Ir° TOTAL _ Z Dolls. �. Cls. Dolls_ j Cts. Dulls. Cls. Dolls. Cls, Dolls, Cda. Dolla I. CIS. Dolls. Gla I Dolls. Cda I Dolls. Cls. /Oy/ ✓ •/ J %!/✓U� /(% .f'. i%LI �U�O✓i ; X1,7 n,3., /� 117 i /all Clio . ef _t,, , / 1 icy h �.� /�S J / �:3/ /1Y. e 7 �. /�� ;chi 3s•+i /Z Z //i 2 lirr /n Z9� ,3 , j y� •,. / �. r ' ' .r v 49 lol oAll.'ral>< D ..�i�Ao eo � �1 - /2/0 iii %?lalre;P 44v ' A .99 L all of 00 Z Z7 �- c « Co tom. -.• ...,.,`�,._ /����- err ioy /D A �<z... %�w - - , � � .. Ce'Cnf Pdl/t v •l �t� .C1 / � O � �..� / / 0� � OiO B �� � � 7 / c(�'a.f4 cg l ✓ 'Y .4 /J .4go/ a. ' r — ,I x � eel , a J .cs�• ff 7 4"/r "'•, ... i°J�r�Jc �.. / �iit!`r" m fr �l / ey ,sil YO '> .> I!/Y f E� >�. �-� n Y .M .2y / y IA� JY � / :i •.6L i • .6s 2s ��•3y �, /,r /v r3 a.�•s� �• 9r 74 yy I TQ. B. ---As the Town and County taxes are generally assessed together, We blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be veed. X93 1 27 I TQ. B. ---As the Town and County taxes are generally assessed together, We blank is calculated for two taxes only, viz :—State Tax, and Town and County Tax. Should they all three be assessed together, the columns for the last tax will not be veed. X93 1