Proviso,

rights, which by the charter of the said company were
conferred on the said corporators, subject, nevertheless,
to all the restrictions, conditions and limitations con-
tained therein; Provided, that this act shall not take effect
until the assent of two-thirds of the stockholders present
or represented at any meeting called for the purpose, voting
as they are authorized to do for directors, be first obtained:
notice of which meeting shall be published at least thirty
days previous thereto, in one or more newspapers published
in the respective counties of Essex and Somerset, and pro-
vided further, that nothing in this supplement contained,
shall be so construed as in any wise to alter or impair the
lien, right, or interest of any judgment or claim against
said company as the same now exists, or shall confer a more
extended lien or interest in virtue of the aforesaid mortga-
ges heretofore given or hereafter to be given, than they have
now by law, so as to prejudice or injuriously affect judg-
ments or claims now existing against said company.

Sec. 2. And be it enacted, That if at any time hereafter Stockholders the rail road of the said Elizabeth-Town and Somerville may have the Rail Road company, with the privileges, appendages, and deem if said appurtenances thereunto belonging, and the chartered rights Railroad, &c. and franchises of said company shall be sold by virtue of

right to re

be sold.

Public Act,

any judgment or decree, the stockholders of said company, or so many thereof as shall within six months after such sale, elect so to do, by notice in writing to the treasurer of the said company, shall have the right and privilege within six months thereafter to redeem the same by paying the amount of the said judgment or decree for which the same were sold with the interest thereon; and thereupon the stockholders so electing and paying, shall be entitled to the said rail road, with the privileges, appendages and appurtenances, to the same belonging, and all the chartered rights, franchises and stock of said company, in proportion to the sums by them respectively advanced for such redemption.

Sec. 3. And be it enacted, That this act shall be deemed and to take and taken to be a public act, and shall go into effect immeeffect immediately after the passage thereof.

diately.

Passed March 11, 1842.

AN ACT to raise by Tax the sum of Forty Thousand Dollars.

Sec. 1. BE IT ENACTED by the Council and General Assem

sembly of this State, and it is hereby enacted by the authority $40,000 to be of the same, That there shall be assessed, levied and col- raised by tax. lected, on the inhabitants of this State, their goods and chattels, and on the lands and tenements within the same, the sum of forty thousand dollars, money of the United States, which sum shall be paid into the treasury of this state, on or before the, twentieth day of January, one thousand eight hundred and forty-three.

Proportions

Sec. 2. And be it enacted, That the said sum of forty to be raised thousand dollars shall be paid by the several counties of by the seve this state, in the proportion following, that is to say: ral counties.

The county of Bergen shall pay the sum of thirteen hun- Bergen. dred and thirty-four dollars.

The county of Hudson shall pay the sum of eight bun- Hudson. dred and twenty dollars.

The county of Essex shall pay the sum of thirty-five Essex. hundred and fifty-two dollars.

The county of Passaic shall pay the sum of ten hundred Passaic. and twenty-four dollars.

The county of Morris shall pay the sum of thirty-one Morris. hundred and thirty-six dollars.

The county of Sussex shall pay the sum of twenty hun- Sussex. dred and twenty-five dollars.

The county of Warren shall pay the sum of twenty-one Warren. hundred and eighty-five dollars.

The county of Hunterdon shall pay the sum of thirty- Hunterdon. one hundred and two dollars.

The county of Somerset shall pay the sum of twenty-five Somerset. hundred and ten dollars.

The county of Middlesex shall pay the sum of twenty- Middlesex. seven hundred and thirty-two dollars.

The county of Monmouth shall pay the sum of thirty- Monmouth. seven hundred and twenty-four dollars.

The county of Burlington shall pay the sum of thirty Burlington. eight hundred and ten dollars.

The county of Gloucester shall pay the sum of twenty- Gloucester. nine hundred and twelve dollars.

The county of Cumberland shall pay the sum of fifteen Cumberland. hundred and eighty-six dollars..

The county of Salem shall pay the sum of twenty-one Salem. hundred and fifty-six dollars.

Cape May.

Atlantic.

Mercer.

of articles

The county of Cape May shall pay the sum of six hundred and forty-six dollars.

The county of Atlantic shall pay the sum of four hundred and sixty-six dollars.

The county of Mercer shall pay the sum of twenty-two hundred and eighty dollars.

Sec. 3. And be it enacted, That the assessors of the sevEnumeration eral townships, cities or boroughs of this state, to raise the aforesaid sum of. forty thousand dollars, shall assess and taxed at spe. rate the several articles and things hereinafter enumerated, at the following sums:

cific sums.

Every covering horse or jack, above three years old, any sum not exceeding ten dollars, to be paid by the person upon whose premises the horse or jack is kept; all other horses or mules, three years old and upwards, any sum not exceeding eight cents.

All neat cattle, three years old and upwards, any sum not exceeding four cents.

Sec. 4. And be it enacted, That in assessing the aforesaid sum of forty thousand dollars, the following articles, perEnumeration sons and things shall be valued and rated, at the discretion of the assessor, to wit:

of articles taxed at discretion of assessor.

All tracts of land of more than twenty acres, at any sum not exceeding one hundred dollars, by the hundred acres; and all houses and lots of land of twenty acres and under, connected therewith, and all lots of land of twenty acres and under, not connected with houses, shall be valued by the respective assessors, at their discretion, valuing and rating the same, however, in proportion to the actual yearly rent, or value of the same, as near as may be, according to the scale by which they shall rate lands in regard to the actual yearly rent or value thereof.

All householders (under which description shall be included all married men,) the estimated value of whose ratable estate does not exceed thirty dollars, any sum not exceeding three dollars, over and above their certainties and other estate måde ratable by this act.

All merchants, shop-keepers and traders, any sum not exceeding ten dollars.

All fisheries where fish are caught for sale, any sum not exceeding twenty dollars.

All grist mills, for each run of stones, any sum not exceeding six dollars.

All clover-mills, any sum not exceeding ten dollars.

All cotton manufactories, any sum not exceeding thirty dollars. All sail duck manufactories, any sum not exceeding ten dollars.

All woollen manufactories, any sum not exceeding ten dollars.

All carding machines, propelled by water or steam, and not connected with any cotton or woollen manufactory, any sum not exceeding three dollars.

All cupulo furnaces, any sum not exceeding fifteen dollars.

All blast furnaces, other than cupula furnaces, any sum not exceeding thirty dollars.

All saw mills, for each saw, any sum not exceeding eight dollars.

All forges that work pig-iron, and forgeries and bloomeries that work bar-iron, immediately from ore or cinders, for each fire, any sum not exceeding six dollars.

All rolling and slitting mills, any sum not exceeding thirty dollars.

All paper-mills, any sum not exceeding ten dollars. All snuff-mills, any sum not exceeding nine dollars. All powder-mills, any sum not exceeding fifteen dollars. All oil-mills, or oil-presses, any sum not exceeding nine dollars.

All bark-mills propelled by water or steam, for grinding bark for sale, any sum not exceeding ten dollars.

All fulling-mills, not connected with any woollen manufactory, any sum not exceeding four dollars.

Every ferry or toll-bridge, any sum not exceeding twenty dollars.

All tan yards where leather is tanned for sale or hire, each vat, any sum not exceeding thirty cents.

All distilleries used for distilling spirits from rye or other grain, or molasses, or other foreign materials, any sum not exceeding one hundred dollars.

All other distilleries used for distilling, any sum not exceeding thirty dollars, having due regard to the size, capacity and use of said stills.

Every coach or chariot, any sum not exceeding five dollars,

Every phæton, coachee or four-wheeled chaise, with steel or iron springs, any sum not exceeding four dollars. Every four-horse stage-wagon, any sum not exceeding five dollars.

Every two-horse stage-wagon, any sum not exceeding two dollars and fifty cents.

Every covered riding wagon, any sum not exceeding seventy-five cents.

Every two horse chair or curricle, with steel or iron springs, any sum not exceeding one dollar and fifty cents. Every riding-chair, gig, sulky or pleasure wagon, any sum not exceeding seventy-five cents.

Tax of sin. gle men.

Proviso.

Euties of assessor.

Manner of assessing, levying and collecting.

Fees of officers.

Act to take

effect immediately.

Every dearborn wagon, with steel, iron or wooden springs, any sum not exceeding seventy-five cents.

Every printing, bleaching and dyeing manufactory, any sum not exceeding ten dollars.

Every earthen or stone ware manufactory, any sum not exceeding seven dollars and fifty cents.

Every glass or porcelain manufactory, where glass or porcelain ware is manufactured for sale, any sum not exceeding ten dollars.

Every tobacco manufactory, other than snuff mills, conducted by steam, horse or wafer power, having due regard to the extent and capacity of the same, any sum not exceeding ten dollars.

Every single man, whether he lives with his parents or not, any sum not exceeding one dollar and fifty cents over and above the certainties made ratable by this act; if any single man be a householder he may at the discretion of the assessor, be taxed as other householders are liable by law to be taxed; provided, that nothing in this section shall be construed to subject any species of property to be taxed more than once; and that no property herein specifically mentioned as taxable, shall be subject to a tax as real estate.

Sec. 5. And be it enacted, That it shall be the duty of every assessor to make and carry out, in his tax-book, and the duplicate thereof, a just and true valuation of all the real estate made liable by law; and that the amount of tax assessed in each township, city or borough, above what is raised from the certainties, shall be levied by a per centage upon such valuation.

Sec. 6. And be it enacted, That the said sum of forty thousand dollars shall be assessed, levied and collected in the manner prescribed in the act entitled "An Act concerning taxes," passed the tenth day of June, one thousand seven hundred and ninety-nine, and the several supplements thereto; and the several officers therein mentioned are hereby required to perform the several duties on them enjoined thereby, under the pains and penalties for neglect of duties imposed by said acts; and the assessors, collectors and other officers concerned in the assessment and collection of said tax, shall be entitled to the fees and compensation allowed by the before mentioned acts.

Sec. 7. And be it enacted, That this act shall go into operation, and be in full force immediately after the passage thereof.

Passed March 11, 1842.