Such assessors to be paid out of the public treasury. Assessors shall duly observe all as they shall Treasurer. Forfeiture in case of neglect. distress. rules set down in the act for raising the same, together with the aforesaid penalty, where the town or district makes default as aforesaid, and such additional sum as shall answer their own reasonable charges for time and expence in the said service, not exceeding ten shillings per day for each man so employed; and having made such assessment, shall issue a warrant under their hands and seals for collecting the same, and transmit a certificate thereof to the Treasurer, with the name of the Constable, Collector, Sheriff, or his Deputy, to whom they shall commit the same to be collected; and such Assessors shall be paid their charges as abovesaid, the same being adjusted and certified by two or more Justices of the Court by whom they were appointed Assessors under their hands, out of the public treasury, by warrant from the Governor, with the advice and consent of Council. And be it further enacted, That all Assessors chosen or such warrants appointed as aforesaid shall duly observe all such warreceive from the rants as during the time of their office they shall receive from the Treasurer or Receiver General, pursuant to an act or acts made and passed by the General Court of this Commonwealth, for the assessing and apportioning any rate or tax upon the inhabitants or estates within the town or district whereof they are Assessors, on pain that the Assessors of any town or district failing of their duty required by such warrant of the Treasurer, shall forfeit and pay the full sum in such warrant mentioned, to be by To be levied by them assessed, to the use of the Commonwealth, which shall be levied by distress and sale of the estates, real and personal, of such deficient Assessors, by warrant from the Treasurer, directed to the Sheriff of the county, or his Deputy, in which such town or district lies; and the Treasurer is hereby authorized and required in such case, ex officio, to issue his warrant requiring the Sheriff or his Deputy to levy the said sums accordingly, and for want of estate to take the bodies of such deficient Assessors, and imprison them until they pay the same; which warrant the Sheriff, or his Deputy, is hereby empowered and required to execute accordingly; and the Court of General Sessions of the Peace in the county where such deficient Assessors dwell, shall be, and hereby are directed and empowered forthwith to appoint other meet persons to be Assessors of such rates or taxes, according to the directions contained in the Treasurer's warrant Court of Ses sions to appoint other meet persons to be assessors. issued unto the former Assessors; and the Assessors who shall be so appointed, shall take the oath and perform the same duties, and be liable to the same penalties as the former Assessors. And be it further enacted, That the oath to be administered to the Assessors, chosen or appointed as this act prescribes, shall be in the form following: You A. B. one of the Assessors for the of Form of the C. for the year ensuing, do swear, that you will proceed equally and impartially, according to your best skill and judgment, in assessing and apportioning all such rates and taxes, as you may according to law be directed to assess and apportion during that time. So help you GOD. And be it further enacted, That the warrant to be issued by the Selectmen or Assessors, for the collecting and gathering in of the State rates or assessments, shall be in substance as follows: [SEAL.] SS. To A. B. Constable or Collector of the town of A, within the county of S Greeting. oath to be ad ministered to assessors. warrant to be assessors, for collection of men or state taxes. In the name of the Commonwealth of Massachusetts, Form of the you are required to levy and collect of the several persons issued by selectnamed in the list herewith committed unto you, each one, his respective proportion, therein set down of the sum total of such list, it being this town's proportion of a tax or assessment of pounds, shillings, and pence, granted and agreed upon by the General Court of said Commonwealth, at their session, begun and held at B on the day of , for defraying the necessary charges of securing, protecting and defending the same; and you are to transmit and pay in the same unto T. I. Treasurer and Receiver General of this Common- son shall refuse or neglect to pay the sum he is Certificate of the assessment thereof, with charges; first giving forty-eight hours notice of such sale, by posting up advertisements thereof, in some public place in the town, district, or plantation (as the case may); and the overplus arising by such sale, if any there be, besides the sum assessed, and the necessary charges of taking and keeping the distress, you are immediately to restore to the owner; and for want of goods or chattels, whereon to make distress (besides tools or implements necessary for his trade or occupation, beasts of the plough necessary for the cultivation of his improved lands, arms, utensils for housekeeping necessary for upholding life, bedding and apparel necessary for himself and family,) for the space of twelve days, you are to take the body of such person, so refusing or neglecting, and him commit unto the common goal of the county, there to remain, until he pay the same, or such part thereof, as shall not be abated by the Assessors, for the time being, or the Court of General Sessions of the Peace, for the said county. Given under our hands and seals, by virtue of a warrant from the Treasurer aforesaid, this 178 day of And the certificate of the assessment of any State Tax shall be in substance as follows: Pursuant to a warrant from the Treasurer of the Com of any state tax. monwealth of Massachusetts, dated the Warrants for town taxes, &c., to be in the same form. Anno Domini. of the of thereof to the day of We have assessed the polls and estates the sum of of said rants in due form of law, for collecting and paying in the Treasurer of said Commonwealth, or his suc same to cessor in office, on or before the day of next In witness whereof, we have hereunto set our hands at this day of Anno Domini, A. B. C. D. Assessors. And be it further enacted, That the warrant to be issued for collecting county, town, district, plantation, precinct or parish rates or assessments, shall also be made out by the Assessors thereof, in the same tenor, mutatis mutandis. assessing county &c. And be it further enacted, That all county, town, dis- Manner of ap trict, precinct, plantation and parish rates and taxes, shall portioning and be assessed and apportioned by the Assessors of the sev- and town taxes, eral towns, districts, plantations, precincts and parishes within this Commonwealth, upon the polls of, and estates within the same, according to the rules that shall from time to time be prescribed and set, in and by the then last Tax Act of the General Court; and such Assessors shall cause attested copies of such assessments and valuations, to be lodged in the Clerk's office of the place where the same are made, or file the same in their own office, if any such they have. give seasonable inhabitants to their polls and And be it further enacted by the authority aforesaid, That the Assessors of each town, district, plantation, pre- Assessors of cinct and parish respectively, in convenient time, before each town to they proceed to make any assessment, shall give season- warning to the able warning to the inhabitants, at any of their respective bring in lists of meetings, or by posting up notifications in some public estates. place in said town, district, plantation, precinct or parish, as the case may be, or notify the respective inhabitants in some other way, to make and bring into them the said Assessors, true and perfect lists of their polls, and of all their estates, both real and personal (saving such estate as is or may by law, from time to time, be exempted from taxation) which they were possessed of, at such periods as the General Court may from time to time order and direct; and if any person or persons, shall not bring in a Persons refus list of their estates, as aforesaid, to the Assessors, he, she, ing shall not be or they so neglecting or refusing, shall not be admitted make applicato make application to the Court of General Sessions of the ment. Peace, for any abatement of the assessment so laid on him, her or them; unless such person or persons shall make it to appear to the said Court, that it was not within the power of him, her, or them, to deliver to the Assessors respectively, a list of his, her, or their rateable estate, at the time appointed for that purpose; and if the Assessors If Assessorssussuspect any falsehood in the list to them presented, of the list prepolls or estates as aforesaid, then the said Assessors, or sented, they either of them, shall require the person presenting such oath." list, to make solemn oath that the same is true, which oath the Assessors, or either of them, are hereby empowered to administer; and such list being exhibited on oath, shall be a rule for that person's proportion of the tax, who presented the same, which the Assessors may not exceed, tion for abate pect falsehood may require an Persons ag grieved at the sum set upon them, shall have a reasonable abatement by the Assessors. refuse, persons may complain unless they shall discover any error therein; in which case, the Assessors are hereby authorized and directed to assess such articles as appear to be kept back. And be it further enacted, That if any person or persons shall at any time be aggrieved at the sum or sums set and apportioned upon him, or them, by the Assessors of any town, district, plantation or parish, and shall make it appear unto the Assessors, for the time being, of such town, district, plantation or parish, that he, or they, are rated more than his or their proportion, according to the rules given in the act or acts, of the General Court, for making the said assessment, in such case the said Assessors, for the time being, shall make a reasonable abatement When Assessors to the person or persons so aggrieved; and if they shall refuse so to do, such person or persons complaining, in writing, unto the next Court of General Sessions of the Peace, within that county, and making it appear, that he, or they are overrated as aforesaid, he, or they, shall be relieved by the said Court, and shall be reimbursed out of the treasury of the town, district, plantation or parish, where such assessment was made, so much as the said Court or Assessors respectively shall see cause to abate him, or them, with the charges; and the said Court of General Sessions of the Peace, are empowered, on such complaint being made, to require the Assessors or Clerk, to produce the valuation, by which the assessment is made, or a copy thereof. to the Court of Sessions. Assessors may apportion such as any fractional division of the precise sum may render convenient. Be it further enacted, That the Assessors for any town, additional sum, district, plantation, precinct or parish, from time to time, may, and are hereby authorized and empowered to apportion on the polls and estates, according to law, such additional sum, over and above the precise sum to them committed to assess, as any fractional divisions of such precise sum may render convenient in the apportionment thereof; not exceeding five per centum on the sum taxed, -Provided the whole excess shall in no case amount to more than the sum of Forty pounds, the surplus sum shall be paid into the treasury of such town, district, plantation, precinct or parish, and shall be subject to the order and disposal of such town, plantation, precinct, district or parish; and it shall be the duty of such Assessors, to certify such town, district, plantation, precinct or parish Treasurer thereof. Proviso. Plantations vested with the And be it further enacted, That all plantations, which |