COUNTY OF BERKSHIRE-CONCLUDED.

Total

Nine hundred fifty-seven pounds and seven shillings

One thousand four hundred and sixty-five pounds thirteen shillings and three pence

One thousand and forty-eight pounds one shilling and six pence
Eight hundred and fifty pounds nineteen shillings and three pence
One thousand three hundred and fifty-four pounds ten shillings and
six pence,

One thousand and fifty-seven pounds and five shillings

One thousand one hundred and seventy-one pounds and six pence
Five hundred and twenty-nine pounds sixteen shillings

Three hundred and eighty-six pounds two shillings and three pence
Five hundred and twenty-six pounds ten shillings
Two hundred and seventy-six pounds seventeen shillings and six pence
Three hundred and thirty-one pounds ten shillings
One hundred and fifty pounds twelve shillings and six pence
Eight hundred and forty-one pounds eight shillings and nine pence
Seven hundred and thirty-two pounds thirteen shillings

One hundred and forty-four pounds one shilling and three pence
Five hundred and seventy pounds and six pence
Four hundred and fifty-seven pounds and three pence.
Five hundred and thirty-two pounds ten shillings and nine pence
Six hundred and thirty-two pounds one shilling and six pence
Two hundred and eighty-six pounds eight shillings and three pence
One thousand and fifty-two pounds fifteen shillings and six pence
Ninety-two pounds five shillings and three pence

Seventeen thousand nine hundred fifty-three pounds two shillings

Stockbridge,
Pittsfield,

51

20

906 5 0

35 7 0

1430 6 3

1010 12

6

1027 10 0
1111 17 6
476 5

Loudon,

144 1 3

Windsor,

55 13

0

Partridgefield,

47 19

0

Hancock,

9 2

0

409 1 3
523 8

Lee,

51 9 0

Washington,

16 2 0

Sandisfield,

34 13 0

Mt. Washington,

3 4

0

580 12 6
270 6 3
1018 2
89 1

784 7 0

17168 15 0

Suffolk,

£. s. d. 1313 14 0

£. s. d.
44711 11 3

£. s. d.

Forty-six thousand and twenty-five pounds five shillings and three

Fourteen thousand four hundred and ninety pounds seven shillings
and nine pence
Two thousand and seventy-eight pounds and six pence

Add to sum total, on account of Waldo lands,

And be it enacted by the authority aforesaid, That the Treasurer of this Commonwealth do forthwith send his warrants, directed to the Selectmen or Assessors of each town, district or other place, within this Commonwealth, that are taxed, requiring them respectively to assess the sum hereby set upon such town or other place, in manner following, that is to say, to assess all the male polls above the age of sixteen years within their respective towns or other places next adjoining to them, belonging to no other town or place, including negroes and mulattoes, and such of them as are under the government of a master or mistress to be taxed to such master or mistress respectively, in the same manner as minors and apprentices are taxed, at twenty-five shillings each; and the remainder of the sum set to each town or other place, after deducting the sums assessed on the polls as aforesaid, on the inhabitants of the said town or other place as aforesaid, according to the just value of the whole real estate by each inhabitant of such town or place respectively possessed, on the first day of May, one thousand seven hundred and eighty-six, in his own right or in the right of others, lying within the said town or place, improved or not improved; and on the non-resident possessors of real estate lying within said town or place, in their own right or in the right of others, improved or not improved; saving all agreements between landlords and tenants; and where no agreement is, the landlord to reimburse one half of the tax; and also on the inhabitants of such town or place, and on other persons possessing estate within the same, according to the proportion of the amount and just value of their whole. personal estate, including money at interest more than they pay interest for, although the same be secured by an absolute conveyance of real estate, if a bond of defeasance or a promise of reconveyance has been given (excepting only such monies as are lent to government, and by an act of government expressly exempted from taxation) monies of all kind in hand, and also the amount of the just value of all goods, wares or merchandize, stock in trade, vessels of all sorts, at home or abroad, with their stores, appurtenances and appendages, plate, horses, oxen and cattle of all sorts and ages, swine and grain of all sorts, and all kind of the produce of the land, and all other property whatsoever, excepting household furniture, wearing apparel, farming utensils and the tools

of mechanics, on the first day of May next; and the
Assessors in their respective towns or other places, shall
estimate all the before enumerated articles at six per cent.
upon the real value of the same, in the places where they
are (excepting unimproved lands, which shall be estimated
at two per cent. only) and on the amount of their income
from any profession, faculty, handicraft, trade or employ-
ment, and also on the amount of all their incomes and
And the
profits gained by trading by sea or on shore.
Treasurer, in his said warrants, shall likewise require the
fair list of the said assessment, set-
Assessors to make
ting forth, in distinct columns against each person's name,
how much he or she is assessed at for polls, and how much
for real estate, and how much for personal estate, and
how much for faculty and for income by trade as afore-
said; and if as for guardian or for any estate in his or her
improvement in trust, to be distinctly expressed ; and shall
also insert upon their rate bills the number of acres of
unimproved land which they have taxed to each of the
non-resident proprietors of land within their respective
towns or other places, and also the real value at which
they have estimated the same; and the list or lists so
perfected and signed by them in manner aforesaid, or by
the major part of them, to commit to the Collector or
Collectors, Constable or Constables, of any such town or
place, with a warrant or warrants in due form of law for
collecting and paying the same to the Treasurer of this
Commonwealth, and to return a certificate of the name or
names of such Collector or Collectors, Constable or Con-
stables, with the sum total to each of them committed,
unto the said Treasurer, some time before the first day of
July next; and make and subscribe a certificate of the
same in due form of law. Provided nerertheless, That the
following persons viz. The President, Professors, Tutors,
Librarian, and the Students of Harvard College, who
have their usual residence there, and who enjoy no other
pecuniary office or employment, and settled Ministers of
the Gospel and Grammar School Masters, are not to be
assessed for their polls or for their estates, unless their
estate be not under their actual management or improve-
ment, or not in the parishes where they are settled; and
also all persons who have the management and improve-
ment of the estate of Harvard College, are not to be
assessed for the same, nor Indians for their polls or

599

estates; and if there be any other persons who by reason of age, infirmity or poverty, are unable to pay, as others, towards the public charges, or any widows or orphans, who depending on the interest of their money for their subsistence, or who by receiving paper money in the course of the late war, have been so reduced, as that, in the judgment of the Assessors they ought to be relieved in their taxes; in any such case the Assessors may exempt their polls or estates, or abate any part of what they are set at, as they on their oaths shall think just and equitable. And the Justices in their Sessions in their respective counties assembled, in apportioning a county tax or assessment, are hereby ordered and directed to apportion the same on the several towns or other places, in such county, in proportion to this tax; and the Assessors in each town, parish or other place within this Commonwealth, are also directed, in making town or parish taxes, to govern themselves by the same rule, having regard to all such alterations of polls or of property as may happen within the same, subsequent to their assessing this tax as aforesaid.

And be it further enacted by the authority aforesaid, That the Commissioner of the Loan Office in this State, or any Justice of the Peace, or Clerk of any town, district or plantation, be, and they are hereby respectively authorized to administer an oath or affirmation, (as the case may be) to the holders of Certificates of liquidated Debts hereafter mentioned, other than Loan Office Certificates, in the form following, viz.

You A. B. do solemnly swear or affirm (as the case may be) that the Certificate in your possession, now exhibited, or to be exhibited to the Commissioner of the Continental Loan Office, is bona fide the property of this Commonwealth, or a citizen or citizens of this State, or of some corporate body or charitable institution within the same, or of some person who is not a citizen of any of the United States. So help you God.

And any Justice of the Peace, or Clerk of any Town, District or Plantation, before whom such oath or affirmation shall be made, shall make and subscribe a certificate thereof, mentioning therein the date and number of such Certificates of Liquidated Debts, and the persons to whom,