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right and title the owner or owners thereof had in and to such real estate at the time said tax was assessed, subject to the provisions herein after contained.
Sec. 23. All town taxes which shall be assessed in any town shall be assessed, levied and collected in the same manner as the state taxes are, or by this act ought to be ; and the town treasurer of each town shall have the same power of calling special courts on delinquent collectors and their sureties, and of levying execution on their estates, real and personal, as the general treasurer hath by this act.
SEC. 24. All warrants that shall be granted for collecting taxes shall continue and remain in full force until the whole of each respective tax shall be collected.
Sec. 25. Assessors shall receive such reasonable compensation for apportioning each tax as the town may allow ; town clerks for copying the tax bills shall be paid as for other copies; and collectors shall be paid for collecting at the rate of five per cent., unless they shall have agreed with the town for a less sum therefor; which fees shall be paid out of each town treasury.
Sec. 26. When any tax shall be ordered by the general assembly to be assessed upon the inhabitants of this state, and any or either of the towns therein shall neglect or refuse to assess such tax upon the inhabitants of their respective towns, agreeably to such order of the assembly, such towns so neglecting or refusing shall pay a fine of double their proportion of said tax; to be recovered by the general treasurer by an action of debt against the town treasurer of such delinquent town, in either of the courts of common pleas; and further, any such delinquent towns, notwithstanding their being fined, shall be obliged to pay their proportion of tax.
Sec. 27. So much property as now is or hereafter may be invested in houses for public religious worship, or in houses for schools, academies and colleges, established or owned by any town, company or corporation, and the land on which they stand, together with such other property as now is or hereafter may be specially exempted by a charter granted by this general assembly, and such lots of land as are or may be exclusively used as burial grounds, are hereby exempted from taxation.
Sec. 28. No property whatsoever of any description not ceded or belonging to the United States or this state, except as aforesaid, shall, on any pretence whatever, be deemed to be exempted from taxes; any law or act public or private to the contrary notwithstanding..
Sec. 29. The electors in the several towns in town meeting assembled may, if they deem it expedient, whenever they shall order a town tax, elect such and so many assessors of town taxes not exceeding seven, and one or more collectors of such tax as they shall think expedient, and said assessors and collector or collectors when so elected shall be subject to and regulated by the laws of the state relative to the assessing and collecting of taxes.
SEC. 30. Whenever any person shall become insolvent or die insolvent, the several towns to which he may stand indebted for town taxes shall have preference, after payment of debts due to the United States and to this state, over other debts and demands, save those due for necessary funeral charges of the deceased, for attendance and medicines during his last sickness, in the same manner that the United States have preference.
Sec. 31. . All personal property held in trust by any executor, administrator or trustee, the income of which is to be paid to any other person, shall be assessed against such executor, administrator or trustee in the town in which such other person is an inhabitant; but if such other person resides out of the state, the same shall be assessed in the town where the executor, administrator or trustee resides.
Sec. 32. All the picking, carding, spooling, drawing, spinning and reeling frames, dressing and warping machines, looms, tools and other machines of every kind and nature, propelled by steam or water power in any cotton or woollen factory, shall be assessed and pay taxes in the towns where they are located, in the same manner as though the owner thereof resided in said towns.
Sec. 33. The owners of such property shall have the same right and privilege to present a list of said property to the assessors, and to appeal, as though they were inhabitants of the towns where said property is situated, in the same manner as is herein before provided for the inhabitants of towns.
Sec. 34. In the assessment of all taxes, buildings standing on leased land, the leases whereof are in writing and recorded, shall be deemed real estate, and if any such building shall be removed, the lien thereon shall not thereby be affected; but any collector may sell the same in the same manner as he can sell other real estates by virtue of this act.
Sec. 35. In case any person shall be assessed for more than one piece or parcel of real estate lying in any one town, or for real and personal estate in the same tax, the collector of such tax may levy and collect the whole amount of such
person's tax out of any part of said person's real estate which shall be owned by him at the time of the actual collection thereof, or out of his personal estate.
Sec. 36. In case of the sale of any real estate or buildings for the payment of taxes, the person who owned the same at the time the same was assessed for such taxes, his heirs and devisees, shall have the right within six months after such sale to redeem the same upon repaying to the purchaser the amount paid therefor with twenty per cent. in addition.
Sec. 37. Whenever any state tax shall be ordered by the general assembly, and apportioned among the several towns, any town may at any time before the time limited for the payment, pay such town's proportion of said tax into the general treasury, out of the town treasury of such town, and include the same if necessary in any future town tax ordered by such town; in such case no assessment of said town's proportion of said state tax need be made by the assessors of such town.
An Act to prevent Hawking and Pedling without license.
SECTION 1. No person to sell as a hawker or pedler 4. Pedler to show his license on demand,
foreign manufactures, &c., without
license-penalty-how recovered. 5. Defendant to prove that goods sold, 2. Offenders how prosecuted-complain-1 &c., were the growth or manufacture
ant to give recognizance-articles, of United States. &c., may be seized and forfeited. 6. Inhabitants of this state'may sell doGeneral treasurer may grant licenses mestic manufactures without license. sum paid for license—to continue one year.
It is enacted by the General Assembly, as follows:
SECTION 1. No person unless licensed as herein after provided shall, as a hawker or pedler, sell or offer for sale any goods, wares or merchandize not of the growth, produce or manufacture of the United States; any tin ware, silver ware, plated ware, glass ware, jewelry, combs, brushes, essences, books, other than the bible, table cloths, table covers, oil cloths, rubber cloths, counterpanes, bed quilts, bed coverings, blankets, damask cloths, diapers, or other articles manufactured of hemp, flax, silk, wool or cotton; any clocks, watches, paper, buttons, matches, gunpowder, needles, brass ware, pewter ware, Britannia ware, articles manufactured of German silver, wood ware, brushes, brooms, cigars, whips, whiplashes, ink, ink powder or blacking of any description; hats made of fur, wool, silk, palm leaf or any other materials, or caps or bonnets of any sort or description; or shall carry such goods, wares or merchandize, or any of said enumerated articles, through or into any town, to be sold or bartered from packs, packages, horses, carts or other vehicles, under the penalty of forfeiting the sum of fifty dollars ; to be recovered by an action of debt before the court of common pleas in the county where the offence shall be commited; one half thereof to and for the use of the person who shall sue for the same, and the other, to and for the use of the state. And every individual sale or offer for sale made contrary to the provisions of this act shall be deemed and construed as a distinct and separate offence; and the person making the same shall be liable to be prosecuted therefor as such, in the manner prescribed in this act.
Sec. 2. Whenever complaint shall be made to any justice of the peace within his county that any person within his county is selling or offering for sale any article contrary to the preceding section, such justice shall examine the complainant under oath, reduce his complaint to writing, and cause the same to be by him signed. If the complainant shall then enter into a recognizance in such sum, not exceeding fifty dollars, and with such surety as the justice shall direct and approve, conditioned to prosecute such complaint to final judgment with effect, or in default thereof to pay the costs that may accrue thereon, such justice shall issue his warrant to seize the article or articles so offered for sale; together with all other prohibited merchandize and afore enumerated articles then in the immediate possession of the person complained of, with the packs, packages, carriage and horse, or other vehicle upon or in which the same shall have been transported; and to summon such person to appear before him and show cause why all such property should not be adjudged forfeited; and if upon trial it shall appear that such complaint is true, then all such property so seized shall be forfeited ; one half thereof, after payment of the costs, to and for the use of the complainant, and the other half to and for the use of the state.
Sec. 3. The general treasurer shall be and is hereby authorized and empowered to grant and issue to any person or partnership, of not more than two persons, that he may deem suitable, a license for offering for sale and for selling any goods, wares or merchandize of foreign growth or manufacture, together with the other articles enumerated in the first section of this act in manner aforesaid, upon the payment of the sum of one hundred dollars for the use of the state ; and a license for offering for sale and selling the articles enumer
ated in the first section of this act, exclusive of such as are of foreign growth or manufacture, upon payment of the sum of seventy-five dollars for the use of the state, and one dollar for his trouble for each license by the person or such partnership applying therefor; and shall at the time of issuing such license enter upon a list kept for that purpose, the name of the person or such partnership so licensed, the kind of license, and the time of the expiration of such license; and shall also furnish to any person who may request it, a statement copied from said list of all such licenses as may be or may have been in force in any year designated by the person requesting such statement; and every such license shall continue in force for and during the term of one year from the granting thereof, and no longer ; and shall authorize only the person or such partnership named therein, to sell and offer for sale as aforesaid.
Sec. 4. If any person selling or offering for sale as a hawker or pedler, any goods, wares or merchandize of foreign growth or manufacture, or any other goods enumerated in the first section of this act, shall, after being by any inhabitant of this state, or any person having a license under this act, distinctly requested to show his license, neglect or refuse for the space of ten minutes to show a license then in force according to the provisions of this act, and allow the same to be read, every such person, if sued or prosecuted under this act, shall be adjudged to pay all the costs of such suit or prosecution, although it shall appear on trial that he had a license duly issued and in force at the time of the alleged offence.
Sec. 5. On the trial of all complaints made for a breach of the provisions of this act, it shall be incumbent on the person complained of or prosecuted, to prove to the satisfaction of the court or justice by whom the suit or complaint shall be tried, that the goods sold or offered for sale as of the growth, produce or manufacture of the United States, were of the growth, produce or manufacture of the United States.
Sec. 6. Nothing in this act contained shall be so construed as to require any inhabitant of this state to procure a license to enable him to peddle any article manufactured with his own hands; nor shall this act be so construed as to prevent the inhabitants of this state from vending without license, tow cloth, knit stockings, gloves and mits, and all other articles of household manufacture made and manufactured in this state.