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such absent person, or shall deliver unto the collector Distraint the property of such absent person for that purpose, or against abshall have his goods and chattels distrained for the pay- sentee. ment of such absent person's tax, in manner as aforesaid, it shall be a good and sufficient bar to any action which shall or may be brought for the same by such absent person against such attorney, agent, factor, trustee or debtor.
Sec. 14. And be it further enacted, That the general General treasurer, for the time being, is hereby empowered and treasurer directed to call special courts upon every collector of special taxes, and his sureties, who shall neglect to pay into the courts on
collectors. general treasury the proportion of any tax to him committed to collect, by the time limited for collecting the same; and the town-treasurers of the respective towns shall, on request, deliver the bonds of such delinquent collector or collectors unto the general treasurer, for that purpose.
Sec. 15. And be it further enacted, That in all execu- Executions issuing on any judgment obtained by the general tions a
cgainst how treasurer as aforesaid, against any delinquent collector of Lo issue. taxes, and his sureties, the words " or real estate” shall be inserted in the mandatory part of said execution immediately after the words “ goods and chattels”: that there sheriff to whom the said execution shall be delivered, vied on shall, immediately on the receipt of the same, attach andre
personal take into his possession all the estate, real and personal, estate. within his precinct, belonging to such collector, and shall immediately after such attachment advertise the said estate, real and personal, to be sold at public auction, within twenty days thereafter; and shall cause so much of said estate to be sold as will be sufficient to pay and satisfy the amount of such execution, and all incidental expences and costs.
Sec. 16. And be it further enacted, That in case of ac- Sale cidents, or extraordinary storms or tempests, by reason
may be adwhereof few or no purchasers may attend, it shall and journed. may be lawful for the sheriff to adjourn the sale of the estates so attached, from one day to the next, and so for three adjournments, and no longer. Sec. 17. And be it further enacted, That in case any de-Collectors
estate in linquent collector of taxes as aforesaid shall have estates Site in two counties, the execution shall be directed to the counties sheriffs or their deputies of the said respective counties, wiad on e
and the said estates in both counties shall be attached
and proceeded against in manner as aforesaid. Alias to is- SEC. 18. And be it further enacted, That if the estate,
at the real and personal, of such delinquent collector, which sureties in shall be sold as aforesaid, shall not be sufficient to dis
charge the amount of the execution, with the cost of levying the same, an alias execution shall be immediately issued against the şureties of such collector, for levying and collecting the remainder, which execution shall be levied on the estate, real and personal, of the sureties, in manner as above directed, and shall be returnable in
fourteen days from the date thereof. Town- Sec. 19. And be it further enacted, That if any town
er treasurer shall neglect or refuse to deliver to the geneneglecting to deliver ral treasurer, as herein required, the bond of any delin
's quent collector, to be prosecuted in manner as aforesaid, ble to dis- the general treasurer shall immediately issue a warrant
of distress against such town-treasurer, directed to the sheriff or his deputy of the county in which such towntreasurer shall reside; and the said sheriff or deputy shall, on the receipt of the same, attach and take into his possession all the estate, real and personal, of such town-treasurer, and sell the same at public auction, in the same manner he is directed to sell the estates of delinquent collectors : and if the estate of such town-treasurer, attached and sold as aforesaid, shall not be sufficient to discharge the tax for which such delinquent collector is in arrear, together with the cost of executing said
warrant of distress, the body of said town-treasurer shall committed be committed to jail, there to remain until such tax and in case.
* cost are fully paid and satisfied. Real es- Sec. 20. And be it further enacted, That in all cases where,
by virtue of this act, real estates are liable for the payment of taxes, and the manner of selling the same, and executing deeds thereof, is not herein prescribed, the same shall be sold at public auction to the highest bidder, notifications thereof having been set up in two or more public places in the town where such land lies, twenty days at least previous to such sale; and a deed or deeds thereof made and executed by the sheriff or collector who shall sell the same, shall vest in the purchaser or purchasers all the estate, right and title the owner or owners thereof had in and to such real estate, at the time the same was first notified for sale as aforesaid.
Clawear (or sed, have bedre fore the
And whereas, the collectors of taxes have in many instances endeavored to depreciate orders drawn on the general treasury, whereby they might purchase the same at a discount:
Sec. 21. Be it therefore further enacted, That the general What or. treasurer shall not receive of any collector of taxes any or- heers the der on the treasury, or certificate for the payment of money may re
ceive of out of the same, in payment or discharge of any tax, un-collectors less the same be in the name of such collector, or the collector hath received the same at the full value thereof, agreeably to the sum expressed in said order or certificate; and in order to ascertain the truth, the said general treasurer shall, previous to his receiving the same in payment or discharge of any tax, administer the following oath or affirmation unto such collector : 4 You
do solemnly swear (or affirm) that the Collector orders or certificates by you here presented, have been
oath bereceived by you at the full value or sum as in the said or-fore the der or certificate expressed ; and that you have not trea made any discount on the same, directly or indirectly, to lessen the value thereof; so help you God : (or, this affirmation you make and give upon peril of the penalty of perjury ;') or the collector may make oath or affirmation or a ius as aforesaid before any judge or justice of the peace tice of the within the State, who is hereby authorized to administer Peace the same ; and upon the certificate of any such judge or justice, that such oath or affirmation has been duly administered and taken, and containing a particular list and description of the certificates relative to which the oath or affirmation may be given, the treasurer may and shall receive the certificates of such collector in the same manner as if he had personally administered the oath aforesaid.
Sec. 22. And be it further enacted, That if any collector Penalty on of taxes shall purchase or receive of any individual, any collector order or certificate as aforesaid for a less sum than is in ing orders said order or certificate expressed, to make gain or lucre ata
count. thereby, and shall be thereof lawfully convicted by indictment before any court of record in this State, such collector shall forfeit double the amount of such order or certificate by him so purchased or received, to and for the use of the State, and shall be for ever thereafter incapable of sustaining any office in the State, civil or military; provided such prosecution be had against such collector in
in Proviso, one year after the offence was committed.
judster person or
Town Sec. 23. And be it further enacted, That all town taxes taxes, how which shall be assessed on any town in this State shall be sessed and assessed, levied and collected, in the same manner as the collected. 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. de Tax war. Sec. 24. And be it further enacted, That all warrants that rants, how shall be granted for collecting taxes shall continue and in force. remain in full force until the whole of each respective tax
shall be collected. Fees of as- Sec. 25. And be it further enacted, That the assessors sessors, shall be allowed one and one quarter per cent. for appor&c.
tioning each tax; and the town-clerk, for copying the tax bills, shall be paid as for other copies; and the collector shall be paid for collecting at the rate of five per cent. unless he shall have agreed with the town for a less sum therefor; which fees shall be paid out of each town-treas
ury. it Penalty of Sec. 26. And be it further enacted, That when and so often towns for as any tax shall be ordered by the general assembly to not assess
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 town, so neglecting or refusing, shall pay a fine of double their proportion of said tax into the general treasury, 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 in this State: and further, that any such delinquent town, notwithstanding their being fined, shall be obliged to pay their propor
tion of the tax. Lands for Sec. 27. And be it further enacted, That all estates, real schools, and personal, granted or appropriated to religious uses, &c, exempted.
or to the use of schools or seminaries of learning within this State, be and the same are hereby exempted from
taxation. Assessors Sec. 28. And be it further enacted, That the freemen of chosen.
the several towns, in town-meeting assembled, shall and may, whenever they shall order a town tax, elect such and so many assessors of town taxes, not exceeding thirteen, as they may find necessary.
Sec. 29. And be it further cnacted, That said freemen, Collectors. assembled as aforesaid, shall and may elect such and so many collectors of town taxes, whenever they shall order a town tax, as they shall think expedient: that said assessors and collectors, when so elected, be subject to and regulated by the laws of the State, relative to the assessing and collecting of taxes.
Sec. 30. And be it further enacted, That whenever any Insolvent person shall become insolvent, or die insolvent, the sev
Ser towns to eral towns to which he may stand indebted for town taxes have prefshall have preference, after payment of debts due to the Srence United States and State, over other debts and demands, in the same manner that the United States have preference.
An act introducing the Dollar and its parts as the Money of 1795.
Account within this Štate. Be it enacted by the General Assembly, and by the authority The dollar
and its thereof it is enacted, That the money of account of this State shall be the dollar, cent and mille; and all accounts blished as in the public offices, and other public accounts, and all
blie occounts and all the money
of account proceedings in the courts of justice and in the town-councils, shall be kept and had in conformity to this act.
An act to prevent the detention of Fines from the proper Offices. 1752 '65
'94. Section 1. Be it enacted by the General Assembly, and by the Fines to authority thereof it is enacted, That all officers who shall be paid in
u to the proreceive any fine or fines, forfeitures or penalties, shall per offices. forthwith pay the same into the proper office where by law they ought to be paid; and that if any officer, judicial, executive or ministerial, shall refuse or neglect, for the space of three months, to pay over any fine, forfeiture or penalty, or any part thereof, which may have come to his hands, to the proper officer to whom by law the same ought to be paid or delivered, he shall forfeit and pay Penalty treble the value or amount of the fine, forfeiture or pen- for neg. alty, so withholden or not paid over, to be recovered by action of debt before any court proper to try the same ; one moiety thereof to the use of the person who shall sue for the same, and the other moiety to and for the use of the State.