and the sums for which they were given; for each of which oaths or affirmations, and certificates thereof, he shall receive six pence, and no more, to be paid by the person or persons exhibiting the same. And be it further enacted, That the Treasurer of this Commonwealth be, and he is hereby directed to issue to such possessors of army notes as shall apply for the same, a certificate or certificates, in lieu of such note or notes, in the form following, viz. 178 No. TREASURER'S OFFICE, Boston, Pursuant to a law of this Commonwealth, I do hereby certify, that there is due to or bearer, the sum and this certificate shall be received in payment for one third of the tax granted in March, 1786, equal to the same sum in gold and silver. of T. I. Treasurer. And the same shall be received in payment at the treasury, for that third part of this tax appropriated for the redemption of army notes, equal to the same sum in gold and silver. And be it further enacted, That interest shall be allowed by the Treasurer and Collectors, on such of said army notes as shall be received in payment of this tax, until the first day of April, Anno Domini, one thousand seven hundred and eighty-seven, and not afterwards. And to prevent fraud in Constables and Collectors, Be it enacted, That each Constable or Collector of taxes shall, on his presenting any of the Certificates, Notes, or orders, as aforesaid, and before he is credited for the same, take the following oath before the Treasurer of this Commonwealth, or before some Justice of the Peace, who is directed to administer the same without any fee, viz. I, A. B. do swear, that all the Army Notes, Orders, or Certificates (as the case may be) now offered by me in payment of the tax granted in March, Anno Domini, one thousand seven hundred and eighty-six, to the amount of were actually received from the several persons named in my rate list, in discharge of the taxes committed to me to collect, without any discount or premium, either directly or indirectly, or any promise or hope of reward whatever, and that I have given seasona ble notice to all the persons mentioned in the said list, that one third part of the said taxes might be paid in the Army Notes, and one third part in the Certificates of the Loan Officer. So help me God. And the Justice before whom such oath shall be taken, shall make and sign a certificate thereof, expressing therein the date, number and amount of such note or Notes, order or orders, Certificate or Certificates, which Certificate made and signed as aforesaid, shall be delivered to the Treasurer with the said Public Notes, orders and Certificates; on receipt of which, the Treasurer is directed to give such Constable or Collector credit for the amount thereof, and not otherwise. And if any Constable or Collector shall be guilty of receiving any premium or reward, in any way whatsoever, contrary to the true intent and meaning of this act, and shall be thereof convicted in the Supreme Judicial Court, or any Court of General Sessions of the Peace within this Commonwealth, he shall pay a fine not exceeding One hundred pounds for each offence, to be recovered by information or by indictment or presentment of the Grand Jury, one half to the informer and the other half to the use of this Commonwealth. And be it enacted, That the monies arising from this act shall be appropriated to the purposes hereafter mentioned, to wit, one hundred forty-five thousand, six hundred and fifty-five pounds thereof, for the purpose of complying with the requisition of the United States in Congress assembled, of the twenty-seventh day of September, Anno Domini, one thousand seven hundred and eighty-five, one third part of said sum to be paid in specie, and two third parts thereof in Certificates issued from the Loan Office of this or of any of the United States, in pursuance of the said requisition; the payments in specie to be in the proportion aforesaid, and to be compleated by the first day of January, one thousand seven hundred and eighty-seven; and if the said certificates are not collected before the first day of January, one thousand seven hundred and eighty-seven, then and in such case the Constables and Collectors, be, and are hereby empowered to demand and receive the whole of said sum in specie only. And be it enacted, That Twenty-five thousand seven hundred and eighty-four pounds one shilling and three pence thereof, in specie, be, and is hereby appropriated for the support of civil government in this Commonwealth, and the further sum of Twenty-nine thousand pounds, be, and is hereby appropriated towards the payment of interest on the government securities of this Commonwealth. And be it further enacted, That the remaining sum of One hundred thousand pounds, be, and is hereby appropriated for the redemption of such of the army notes as are payable in the years one thousand seven hundred and eighty-four, one thousand seven hundred and eighty-five, and one thousand seven hundred and eighty-six, and are not already provided for in the tax act passed in July, one thousand seven hundred and eighty-four. Provided nevertheless, That for the more easy and convenient collection of the tax aforesaid, the Collectors of the said tax in the several towns, districts and plantations in this Commonwealth, be, and they are hereby authorized and directed, to receive one third part of the said tax in certificates, issued from the Loan Office, for the interest of the said liquidated debts, provided the same are paid to them respectively, with a sum in specie equal to one half of such Certificates, on or before the first day of January next; and the Treasurer of this Commonwealth is hereby empowered and directed to receive of the said Collectors, the certificates which shall be collected as aforesaid, in the proportion abovementioned. And the said Collectors are also authorized and directed to collect and receive one third part of the aforesaid tax in the said Army Notes or Certificates issued therefor as aforesaid, and to collect the residue of the said Tax in specie, any thing in this act to the contrary notwithstanding. And whereas the inhabitants of some of the towns in this Commonwealth, may think it for the interest of their respective towns, that they exert themselves to obtain and get into their possession certificates of final settlements and other liquidated debts of the United States, to enable them to pay their proportion of the requisition of Congress, for the payment of the interest of the domestic debt: Be it therefore enacted by the authority aforesaid, That the several towns in this Commonwealth be, and they are hereby authorized and empowered to grant such taxes, payable in the Certificates of the liquidated debts above mentioned, or in specie, as they may think necessary, to obtain such town's proportion of the certificates issued for the domestic debt of the United States; and the Assessors of such town are hereby authorized to assess the same accordingly. And whereas there are many persons who dwell or reside in some towns, within this Commonwealth, but are engaged in trade and negociate their business almost entirely in other towns, and there hire shops, stores or wharves; and it is apparent that the Assessors of the towns where such persons reside or dwell cannot be so well acquainted with the business transacted by them, as the Assessors of the town where the same is done. Be it therefore enacted by the authority aforesaid, That all persons within the description aforesaid, shall be assessed and pay taxes for such of their goods, wares and merchandize, stock in trade, ships and vessels, as are sold, used or improved in the towns where they hire stores, shops or wharves, or transact the principal part of their business, and for their faculties exercised, and not in the towns where they live, and shall accordingly give in on oath, if required, a list of their whole estate to the Assessors of the respective towns, distinguishing what part thereof is rateable in each town, and in default thereof shall be doomed by the Assessors respectively: Provided, That this clause be not in any case so construed as to enable any town to tax any inhabitant of any other town for any estate for which such town hath been charged in the last valuation. And be it further enacted, That all the sums mentioned, in this act (except the sum appropriated to comply with the requisition of the United States in Congress assembled, which is herein before directed to be paid in by the first day of January next) be paid in, on or before the first day of April, in the year of our Lord, one thousand seven hundred and eighty-seven. And the Assessors of the several towns who are charged with the pay of Representatives, are directed, in apportioning the same, to assess an additional sum on polls and estates in proportion to the sum they are respectively set at in the said Three hundred thousand four hundred and thirty-nine pounds one shilling and three pence. And whereas there is a large part of the lands comprehended within the claim of the heirs and assigns of the late Brigadier Waldo, which have not been returned in the late returns for valuation, nor by any means taken into view as a subject of taxation, and as it is just and reasonable that the said land should pay its equal proportion of the public taxes, in the same manner as other lands of the like kind are taxed: Be it therefore further enacted by the authority aforesaid, That the sum of Four hundred and thirty-seven pounds ten shillings, be, and is hereby levied on the lands lying within the claim aforesaid, which are not liable to be taxed by virtue of any other clause in this act, and shall be paid in the same kind and proportion, as this act requires of the towns and plantations within this Commonwealth; and the Treasurer is hereby directed to send his warrant to the Sheriff of the county of Lincoln, requiring him to collect of the heirs and assigns of the late Brigadier General Waldo, the said sum of Four hundred and thirty-seven pounds ten shillings, in the same manner as Constables and Collectors are authorized and directed to proceed in the collection of taxes laid on nonresident proprietors of unimproved lands, and pay the same to himself on or before the first day of April, one thousand seven hundred and eighty-seven. 1785.- Chapter 75. [February Session, ch. 34.] March 23, 1786. AN ACT FOR REGULATING TOWNS, SETTING FORTH THEIR Chap. 75 POWER, AND FOR THE CHOICE OF TOWN OFFICERS, AND FOR REPEALING ALL LAWS HERETOFORE MADE FOR THAT and marks re Be it enacted by the Senate and House of Representatives, in General Court assembled, and by the authority of the same, That the bounds of all townships shall be, and remain as heretofore granted, settled and established. And to prevent an interference of jurisdiction, the lines Lines between between towns shall be run, and the marks renewed within towns to be run, three years from the last day of March instant, and once newed, once in every five years forever after, by two or more of the Selectmen of each town, or such other persons as they shall in writing appoint, to run and renew the same; and their proceedings, after every such renewal of boundaries, shall be recorded in the respective town books. The Selectmen of the most ancient town to give notice in writing unto the Selectmen of the adjoining town, of the time and place of five years. |