COUNTIES.

SUM TOTAL OF EACH COUNTY.

Тах.

Representatives
pay.

Twenty thousand six hnndred and seventy-two pounds three shillings and four pence,
Twenty-one thousand four hundred and twenty pounds

Seventeen thousand eight hundred and thirty-one pounds eighteen shillings and four
pence

Fifteen thousand two hundred and thirty-five pounds ten shillings
Nine thousand three hundred and eighteen pounds fifteen shillings
Three thousand three hundred and thirty-three pounds fifteen shillings

Eight thousand seven hundred and thirty pounds three shillings and four pence
Five thousand five hundred and ninety-one pounds sixteen shillings and eight pence,
Nine hundred and fifty-seven pounds five shillings

One thousand four hundred and seventy-four pounds one shilling and eight pence
Twenty thousand four hundred and eighty-six pounds one shilling and eight pence
Four thousand two hundred and sixty-seven pounds thirteen shillings and four pence,
Three thousand two hundred and thirty-eight pounds one shilling and eight pence
Seven thousand four hundred forty-two pounds fifteen shillings

Sum total,.

One hundred and forty thousand pounds

And be it enacted by the authority aforesaid, That the Treasurer of this Commonwealth do forthwith issue his warrant, directed to the selectmen or assessors of each town 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 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 the said master or mistress respectively, in the same manner as minors and apprentices are taxed, at eleven shillings and eight pence each, on the sum contained in the schedule of the tax, and the remainder of the sum set to each town or other place, after deducting the amount of 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 other place respectively, possessed on the first day of September next, in his own right or the right of others, lying within the said town or place, improved or not improved.

Provided always, That where land or other real estate is let or leased out, if the person or persons to whom the same is let or leased, shall refuse or neglect to pay the said assessment for the space of three months from the time prefixed for the payment of such tax; and if the collector or collectors to whom such assessment shall be committed, cannot within the said three months find any estate belonging to such tenant, sufficient to pay the same, then such collector or collectors shall proceed to sell so much of the said real estate as will amount to the tax set on such estates, together with the charges of such sale, in the same manner as is provided by this act for the sale of lands belonging to non-resident proprietors for the payment of taxes, and also on the inhabitants of such town or place 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, (excepting only such monies as are lent to government, and by an act of government exempted from taxation) monies of all kinds in hand, and also the amount of the just value of all goods, wares and merchandize, stock in trade,

vessels of all sorts, with their stores, appurtenances and appendages, plate, horses, oxen, and cattle of all sorts and ages, sheep, swine and grain of all sorts, and all kind of 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 September 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, except what is justly denominated unimproved lands, which shall be estimated at two per cent. on the real value only; and on the amount of their income from any profession, faculty, handicraft, trade, or employment, and also on the amount of all their incomes and profits gained by trading by sea and on shore: And the Treasurer in his said warrant shall likewise require the several assessors to make a fair list of the said assessment, 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, how much for personal estate, and how much for faculty as aforesaid; and if as guardian 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 on each of the nonresident proprietors of lands within their respective towns or other places, and also the value at which they have estimated the same; and the list or lists so perfected and signed by them, or the major part of them, to commit to the collector or collectors, constable or constables of any such town or place, 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 respectively committed unto himself, some time before the first day of December next; and on the failure thereof, each assessor so refusing or neglecting his duty herein, shall be subject to pay a fine of twenty pounds, to be recovered by execution from the Treasurer of this Commonwealth for the time being, which fine shall be paid into the treasury of this Commonwealth for defraying the public charges thereof; and in case of neglect by the assessors, in making returns as aforesaid, the Treasurer of this Commonwealth is hereby empowered and directed to send his execution accordingly, unless such assessors shall make it appear

that their rate bills were compleated and delivered to the collectors before the said first day of December. And the Treasurer for the time being, on receipt of such certificate, is hereby empowered and directed, to issue forth his warrants to the several collectors or constables of such towns or other places, requiring him or them respectively to collect the whole of the respective sums assessed on each particular person, and to pay in the whole amount of the lists committed to them in manner aforesaid, on or before the first day of April next ensuing.

Provided nevertheless, That the following persons, viz. The President, Fellows, Professors, Tutors, Librarian, and Students of Harvard College, who have their usual residence there, and settled Ministers of the Gospel, and Grammar School Masters, are not to be assessed for their polls or estates, unless their real estate be not under their actual management and improvement, or not in the parish where they are settled; and also all persons who have the management or improvement of the estate of Harvard College, are not to be assessed for the same; and if there be any other persons who through 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 subsistence have, by the state of the currency 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 Court of General Sessions of Peace in the several counties, in apportioning a county tax or assessment, are hereby directed to apportion the same on the several towns and other places in such county, in proportion to their tax, as expressed in the schedule of this act; and the assessors in each town in this Commonwealth are also directed in making a town or county rate or assessment, to govern themselves by the same rule, and when no person appears to discharge the taxes on non-resident proprietors of improved or unimproved lands to the Collector, he shall publish it in one of the Boston newspapers, viz. Adams and Nourse's Independent Chronicle, three weeks at least successively, the names of all such proprietors when they are known, with the amount of the taxes assessed on their lands respectively, and also the

time and place of sale; and when they are not known, he shall in the same manner, publish the sum of the taxes on the several rights or divisions; and in case he shall post the same in some convenient and public place in the town where the same land lies, for the space of one month, and if no person shall appear thereupon to discharge the said taxes and necessary intervening charges, then the Collector or Constable shall proceed to sell at Public Vendue, to the highest bidder, after having waited two hours, (after the time appointed for the said sale) so much only of the said improved or unimproved lands as will be sufficient to discharge the said taxes, and all necessary intervening charges, having first given notice of the intended sale thereof, and the time and place where it will be made, and shall have power to adjourn from day to day if necessary to compleat the said sale, not exceeding three days, (waiting as aforesaid) and shall give and execute a deed to the purchaser or purchasers, expressing therein. the cause of such sale, and saving to the aforesaid proprietor or proprietors the right of redemption of any lands so sold, at any time within two years from the time of such sale, and the same shall be conveyed to him or them, on paying within two years as aforesaid, the sum such land sold for, and twelve per cent. per annum added thereto on the said sum, together with all necessary charges thereon.

Provided always, That the said purchaser or purchasers shall not make any strip or waste on the premises until the time of redemption hath expired; and if the said purchaser or purchasers shall make any strip or waste on the premises as aforesaid, he or they shall be liable to pay all damages to the original owner or owners, in as ample a manner as though he or they had not purchased the same.

Be it further enacted by the authority aforesaid, That the assessors of each town or other place respectively, in convenient time before the assessment, shall give seasonable warning to the inhabitants, in any town meeting, or by posting up notifications in some place or places in such town or other place, or notify the inhabitants some other way, to make and bring in to the assessors true and perfect lists of polls, and of all the real and personal estate they are possessed of, on the first day of September next, agreeable to the description of real and personal estate,