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THOMAS JOHNSON, Esq; Governor.
of this act, to take the oath or affirmation aforesaid, as is allowed
the justices for
their attendance in the county court; and the several county courts
are hereby
empowered and directed to make the several constables in their counties
such allowance
for their trouble in making and returning their lists aforesaid, in
their
next county levy, as to them shall appear reasonable. |
1777.
CHAP.
XX. |
IX. And be it
enacted, That if any magistrate shall neglect to keep such books,
or shall neglect to make copies and transmit them to the governor and
council, or
shall neglect to deliver the original books, as respectively required
by this act, he
shall forfeit and pay the sum of five hundred pounds current money;
and every
constable who shall neglect to make out the list, or neglect to transmit
the copy
of such list, neglect to return the original list, as respectively
required by
this act, shall forfeit and pay the sum of two hundred pounds current
money. |
Penalty on
neglect of duty. |
X. And be it
enacted, That every person, required by this act to take the oath
or affirmation aforesaid, and whose name or mark shall not appear on
one of the
magistrates books aforesaid, in manner and form prescribed as aforesaid,
shall, for
and during the life of such person, in all public and county assessments,
pay a tax
treble the tax which by such public or county assessments shall be
imposed upon
every hundred pounds worth of real or personal property within this
state, and so
pro rato; which said tax shall be paid, collected and levied,
as the said public
and county taxes are respectively paid, collected and levied. |
Persons neglecting
to take
the oath to
pay treble
taxes, &c. |
XI. And be it
enacted, That the worth in real and personal property, of every
such person chargeable as aforesaid with the said treble tax, shall
be deemed and
taken for and during the continuance of the said treble tax, of such
amount as
shall be ascertained on the final assessment and valuation of all property
within
this state, which shall be made on or before the first day of March
next. |
How the
worth of their
property is to
be ascertained. |
XII. Provided
nevertheless, If such worth shall, on any future public assessment,
be augmented, the treble tax shall be rated on that worth so augmented. |
Proviso. |
XIII. And be
it enacted, That the said treble tax, rateable according to the
amount of such worth as aforesaid, shall be and is hereby imposed as
a charge and
burthen on all such real and personal estate of such person, chargeable
with the
said treble tax, as such person was possessed of at the time of the
valuation of his
property by the assessors, under the act, entitled, An act to assess
and impose an
equal tax on all property within this state. |
Treble tax to
be imposed as
a charge, &c. |
XIV. Provided
nevertheless, and be it enacted, That no such property shall
be chargeable with the said treble tax which has been bonâ
fide
disposed of after
such valuation aforesaid, and before the making of this act, and that
no such
property bonâ fide disposed of, after the making of this
act, shall be subject to a
distress for the said treble tax, before default of payment of the
said tax by the
person chargeable with the same, or default of property in his possession
whereby
the said tax may be levied. |
Treble tax to
be imposed as
a charge, &c. |
XV. And,
whereas persons chargeable with the said treble tax may have property
in different counties in this state: And whereas it is necessary
that the commissioners
should be informed of all persons so chargeable, Be
it enacted, That
the governor and the council shall annually, before the first day of
May, cause a
list to be made out of all free male persons, of the age of eighteen
years, whose
names or marks, by comparing the constables lists aforesaid with the
magistrates
books aforesaid, shall not appear in any of the magistrates books aforesaid,
and of
all persons any otherwise ascertained to be chargeable with the said
treble tax;
and the said list shall annually, before the first day of May, cause
to be delivered
to the commissioners of every county in this state, who shall, on receipt
thereof,
communicate the same to the collectors respectively; and the said collectors
are
hereby respectively enjoined to levy and collect the said treble tax,
on, of and
from, all such persons, according to the value of such persons property
in their
respective counties. |
Governor and
council to
cause a list to
be made, &c. |
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