Proviso.

Further proviso.

When taxes are laid on planta

porated, directions in this

case.

warrants of distress, together with reasonable charges arising thereon, then the Treasurer issuing such warrant, shall issue an alias execution or warrant of distress for such remaining sum or sums, and the officer executing the same, for want of estate, shall take the body of such deficient Constable, Collector or Deputy Sheriff, and him commit unto the common goal of the county whereto he belongs, until he shall pay the same.

Provided always, That when any Constable, Collector, or Deputy Sheriff, shall be committed to goal for default in payment of any taxes committed to him to collect, such Constable, Collector, or Deputy Sheriff, shall be admitted to the liberty of the goal yard, they procuring sufficient bonds in the same manner as by law is prescribed for other debtors.

Provided always, and be it further enacted, That in no case whatever, any distress shall be made or taken from any person, of his arms or household utensils, necessary for upholding life; nor of tools or implements necessary for his trade or occupation, beasts of the plough necessary for the cultivation of his improved land; nor of bedding or apparel necessary for him and his family, any law, usage or custom to the contrary notwithstanding.

And be it further enacted, That when any part or protions not incor- portion of any State or County Tax, shall be laid on any plantation, not incorporated, the Treasurer of the State, or of such county respectively, shall issue his precept to some Justice of the Peace, dwelling near to such plantation, requiring him forthwith to grant his warrant, directed to some principal inhabitant of such plantation, requiring him to notify and warn the inhabitants of such plantation being freeholders, to meet at such time and place within the same, as in such warrant shall be specified, in order to choose needful Officers for the purposes hereafter mentioned, and such principal inhabitant is hereby obliged to observe and obey the warrant that he shall receive from such Justice, on the penalty of forfeiting and paying the whole sum that shall be ordered. to be levied on such plantation, to be recovered by action of debt by said respective Treasurers, in any Court of record within this Commonwealth proper to try the same. And such principal inhabitant shall make return of the Justice's warrant, to the Justice who issued it, with his doings therein, and the doings of the plantation in conse

powered and re

assessors and

quence of it, within the time limited in such warrant; and the Justice shall thereupon certify such doings to the State or County Treasurer respectively and such of said Inhabitants eminhabitants as shall then assemble, shall have power, and quired to choose they are hereby required to choose a Moderator and Clerk, collectors. as also Assessors and Collectors for assessing and collecting such plantation's proportion of such State and County Tax as shall be ordered to be assessed, to be duly paid when collected by such Collectors, to the State or County Treasurer's respectively; and such Clerk, Assessors and Collectors shall be under oath, to be administered by the Moderator of such meeting, for the faithful discharge of their respective trusts, and shall have the same allowance from such plantations, as such Officers are entitled unto by law in towns corporate.

And be it further enacted, That the Assessors so chosen Such assessors and sworn, shall thereupon take a list of the rateable duty. polls, and a valuation of the estates and faculties of the inhabitants of such plantation for a rule by which to make such assessment, and by which to judge of the qualification of voters in meetings of the said inhabitants. thereafter to be holden, until another valuation shall be made.

such plantations

of the inhabi

And be it further enacted, That the Assessors who shall Assessors of from time to time be chosen or appointed for such plan- to call a meeting tation, shall have power, and they are required to issue tants, annually, their warrants for calling meetings of the inhabitants in March. there, in the month of March annually for choosing such officers as aforesaid, who shall be sworn by the Moderator or some Justice of the Peace as aforesaid.

officers of plan

And be it further enacted, That every Moderator of a In what manner plantation meeting, shall be held and obliged to notify tations shall be the plantation officers to appear either before himself or sworn. some Justice of the Peace, within seven days from the time of their being chosen, and take the necessary oaths, and in case of neglect shall forfeit and pay the sum of three pounds for the use of the plantation, to be recovered by any inhabitant thereof, before any Justice of the Peace within the same county.

bles or collec.

on execution,

And be it further enacted, That whenever a Constable When consta or Collector of any town, district, plantation, parish or tors are taken precinct, shall be taken on execution by virtue of this act, assessors may it shall be lawful for the Assessors of such town, district, demands col plantation, parish or precinct for the time being, if they ments unsettled.

copy

or constables to

for the deficiency.

Towns, &c. may

proceed to the choice of another collector.

see fit, to demand and receive of the Constable or Collector, taken as aforesaid, a true copy of any or all the assessments which as Constable or Collector aforesaid he had in his hands, unsettled, at the time of being taken as aforesaid, with the whole evidence of all payments on the assessments demanded as aforesaid; and in case the said Constable or Collector taken as aforesaid shall upon being demanded thereto deliver up to the said Assessors all the assessments which he as Constable or Collector as aforesaid shall have in his hands unsettled, together with the whole evidence of all payments on the assessments demanded as aforesaid, then the said Constable or Collector shall receive such credit as the said Assessors, from an inspection of his assessments, shall adjudge him entitled Such collectors to; and the said Collector or Constable taken as aforebe accountable said, shall be holden for the payment for such sum or sums of money as he shall be found deficient after being credited as aforesaid; and the same town, district, plantation, parish or precinct, may proceed to the choice of another Collector at any other time besides the annual meeting in March, to finish the collections on the same assessments, who shall be sworn to the faithful discharge of his office; or if he shall refus or neglect to accept the said office, or refuse to be sworn as aforesaid, he shall incur the penalty which Constables by law will incur for refusing or neglecting to be sworn or serve in the office of a Constable; and the Assessors for the time being respectively, on receiving the assessment as aforesaid, shall make and deliver to the same Collector, chosen and sworn as aforesaid, a warrant or warrants for finishing the collections last aforesaid, in the form by law prescribed, (mutatis mutandis) and the same Collector shall proceed to finish such collections in the same manner as Constables or other Collectors are to proceed in collecting like If any collector species of rates or taxes; and if any Constable or Collector taken as aforesaid shall, on demand as aforesaid, refuse to exhibit and deliver up his assessments with the evidence as aforesaid, he shall be forthwith, either by the officer taking him as aforesaid or by warrant from some Justice of the Peace, committed to the common goal of the county, there to remain until he shall exhibit the same for the purpose aforesaid: and the Assessors of such town, district, plantation, parish or precinct, are hereby empowered to take the duplicate, or copies of the records.

Penalty for refusing to accept.

taken on execution refuse to deliver up his! assessments, he shall be committed to goal.

of such assessments, if the same are recorded, and the same copies to deliver to the Collector, chosen as last aforesaid, who having received the same, and a warrant therefor, shall proceed to finish the collection of the rates and taxes in the same assessments mentioned, of the persons who did not pay the same to the Constable or Collector, taken as aforesaid.

Provided always, That the Collectors chosen to finish Proviso. the collections aforesaid, on averment of payment by the person or persons assessed, to the Constable or Collector taken as aforesaid, and denial of payment to the Collector for finishing the said collections, shall not proceed to distrain or imprison any person, unless a vote of such town, district, plantation, parish or precinct, is first had therefor, and certified to the same Collector by the Clerk of such town, district, plantation, parish or precinct.

of one

And be it further enacted, That if any Constable or Collector of any town, district, plantation, parish or precinct, shall abscond or secret himself for the space month, having assessments in his hands unsettled, the Selectmen or Assessors of such town, district, plantation, parish or precinct, are hereby empowered to charge such Constable therewith, by declaration filed in the Supreme Judicial Court, and thereupon to proceed to judgment of outlawry against such Constable or Collector; and the same town, district, plantation, parish or precinct, are hereby empowered to choose a new Collector to finish the collections which such absconding Constable or Collector should have finished and compleated; and the same collections may be finished in the same manner as is provided for finishing collections, where the Constable or Collector is taken on execution, and refuses to exhibit or show his assessment as aforesaid; the said Selectmen, Assessors and Collector, observing the rules and directions therein expressed.

If constables or scond, judgment

collectors ab.

of outlawry to proceed.

Provided always, That if such Constable or Collector, Proviso. during the aforesaid process of outlawry, shall surrender himself and confess the aforesaid charge, or settle the assessments, and pay the rates and taxes in his hands as aforesaid, no further process shall be had against him, except judgment for costs, which he shall be holden to

pay.

Provided also, That if after judgment of outlawry ren- Proviso. dered against him, such Constable or Collector shall

surrender himself, and settle the same assessments, and pay the rates and taxes, and all costs of the process last aforesaid; and if the same settlement, payment and satisfaction, shall be recorded in the Supreme Judicial Court, such record shall be construed to operate and be a full and effectual reversal of the aforesaid judgment of outlawry; and such town, district, plantation, parish or precinct, shall have all other remedies against such Constable or Collector, as they would have been entitled to, had no such process of outlawry ever been commenced. February 16, 1786.

1785.- Chapter 47.

[February Session, ch. 10.]

Chap. 47 AN ACT FOR RAISING AND FORMING A REGIMENT OF CAVALRY

Governor and

ered to raise

one regiment of cavalry in

the county of Worcester.

IN THE COUNTY OF WORCESTER.

Be it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That the Governour, with advice of Council, Council empow be, and he hereby is empowered to raise by voluntary enlistment, in the room of two troops of cavalry, as already provided by law, one regiment of cavalry in the county of Worcester, to consist of one Colonel, one Lieutenant-Colonel, one Major, one Adjutant, one Quarter Master, one Sergeant Major, one Quarter MasterSergeant, one Trumpet Major, and eight troops, to consist of the same number of officers, non-commissioned officers and privates, as is provided in the militia law of this Commonwealth for the other troops of cavalry.

Proviso.

To be mounted, accoutred, &c.

militia law.

Provided nevertheless, That not more than five men shall enlist from the training band of any one company of militia in said county, and when so enlisted, they shall proceed to elect their officers in the same way and manner as is provided in the militia law; and the Governor, with advice of Council, is hereby authorized and empowered to commission the same.

And be it further enacted, That when said regiment agreeably to the shall be raised and formed, they shall be mounted, accoutred and equipt, agreeably to the directions of the militia law of this Commonwealth, for mounting, accoutring and equipping the other corps of cavalry; and that the said regiment be governed by the regulations made and provided for the government of the militia of this Commonwealth.