and its power and duty is, to compare all these returns, and to ascertain what proportion each town in the commonwealth is to pay, of any sum which may be required by the state, or for the county. To know who is to pay that sum, as well as other taxes, which are raised for the town's use annually, the assessors cause the polls to be numbered, and all the property in the town to be valued. The proportion of the sum to be raised, which may be laid on each poll, is fixed by law, and the residue is assessed on property. For example, if $1000 are to be raised, $200 may be assessed on polls, $800 on estates.

75. The tax required for state purposes varies according to circumstances. When the legislature lays a tax, which is done by a law, the treasurer of the state sends his warrant to the assessors of each town, who are thereby required to cause the sum in the warrant mentioned (being the town's proportion, as fixed by the valuation once in ten years), to be assessed, collected and paid into the treasury. County taxes are authorized by a law of the General Court. County treasurers issue their warrants to the assessors in the towns of the county, in like manner. Towns are liable to indictment for not choosing assessors, and may be fined. The property of any inhabitant may be taken to pay the fine. liable to penalties for not performing their duties.

Assessors are

any

It makes no difference how the estates are valued, in one town, if all are so valued as to bear a just proportion to each other, because each person will pay the same sum, whether the value is high or low; but great injustice may be done, unless the fair relative value of one town to another be preserved, in the taxation by the state.

76. When a tax is to be collected, the polls and estates being known, and the sum which each one is to pay apportioned to him, the assessors make a list, containing the names of all who are to pay, and put against each name the sum to be paid. This list is annexed to a writing called a warrant, signed and sealed by the assessors. The warrant is addressed to the collector, and he is therein commanded to collect the money. He demands of each person to pay. On refusal or neglect, real or personal estate may be taken and sold; or, after twelve days, the person may be taken, and committed to jail, by the collector. When the collector has obeyed his warrant, he writes on it a certificate, called a return, of what he has done, and carries it back to the assessors, who keep it. The money collected is paid into the town treasury,

whence it goes, either to the use of the town, the county, or the state, according to the purpose for which it was assessed. If to the town, it is paid out according to vote of the inhabitants; if to the county, it goes to the county treasurer; if to the state, it goes to the state treasurer.

77. It sometimes happens that assessors make mistakes; and the error may be, and sometimes is, of such nature as to make the whole proceeding illegal and void. If assessors do so mistake their duty, and do, nevertheless, require the collector to collect the tax, and he does so, the collector and the assessors may be trespassers; and every citizen, whose property is taken on an illegal tax, has a remedy at law. No citizen is held to pay any tax that is not lawful in itself, and assessed in a lawful manner. The word assessor is a Latin word, and is derived from assideo, to sit.

Assessors, among the Romans, were persons selected by some high judicial officer to sit with him, and to give their opinions, in the administration of justice. Hence the word assessment, which is of the nature of a judicial opinion.

CHAPTER VIII.

The Executive Power.

78. WHEN laws have been properly made, they are to be executed; that is, they are to be applied or put into use, by executive officers. All officers, other than those who make, or act judicially on, the laws, are executive officers; at the head of this branch are the governor, lieutenant-governor, and council, who are called the executive department, and who have the power of appointing all inferior executive officers. The word lieu, and the word tenant (from the French), distinguish an officer who is authorized to take the vacant place of a superior.

79. The governor and lieutenant-governor are chosen by the people, in their town meetings, on the first Monday in April, by those who are qualified to vote. The selectmen and town-clerk of each town make a return of all the votes given in, certified by the clerk of the town, and the selectmen, to be a true copy of record, to the office of the secretary of state. These returns are examined by a joint committee of both branches of the legislature, who report the whole

The report is

number of votes given throughout the state. made, first in the Senate, and is acted upon there; and then sent to the House, and is acted upon there; and if both branches concur in the opinion, that any person is chosen, they appoint a committee to wait on him, and notify him of the election. He appears in a convention of both branches, and the president of the Senate administers the oaths of office. If no person is chosen governor by the people, the House chooses two out of the four who have the highest number of votes; the Senate chooses one of these two, and he is, thereupon, the governor. He is 'styled' the governor of the commonwealth of Massachusetts.' His title is His Excellency.' He has no vote in council.

6

80. The lieutenant governor is elected and qualified in like manner. His title is 'His Honor.' Nine counsellors are chosen in a convention of both branches, from among the senators. If all, or any of them, decline, the two branches again meet, and choose, from the people at large, the number necessary to fill the vacancies. If those of the Senate who are chosen, accept, or any of them, the remainder of senators, though reduced below the number of forty, constitute the Senate.

To the

81. The powers of the executive are subdivided. governor alone belongs the authority of approving or rejecting bills passed by the legislature. He is commander in chief of the military force. But there is, in practice, a comnittee of the council on military affairs. To him alone belongs the power and duty of nominating to office, in all cases where appointment depends upon the executive. Of this class are all judicial officers, attorney and solicitor general, sheriffs, coroners, registers of probate. It is the governor's duty to nominate, or name to the council, such persons as he thinks proper to fill offices. A nomination remains unacted upon for seven days, during which time the counsellors are supposed to form their opinions. The governor then asks the counsellors whether they approve or not. If a majority of them approve, the appointment is perfected, and the governor issues a commission. If a majority disapproves, the nomination fails, and some other person is to be named, This mode of appointment seems to rest on the supposition, that the governor is not to inform his council of the names of persons whom he intends to nominate. If the governor is to know whether a nomination will be approved before he

makes it, it is rather a joint power of appointment, than nomination.

The governor, with the consent of council, may pardon all criminals who are under judicial sentence; and may reprieve those who are sentenced to death; that is, may postpone the execution.

82. The duties of the governor are responsible and important; and sometimes highly so, in relation to the national government. Many duties are implied, as connected with his station; and the legislature frequently vest in the executive, by law, trusts of much responsibility.

83. The lieutenant governor has no peculiar duty in the presence of the governor. His place is at the council board. He is often at the head of the committees which are appointed in this department. In the event of a vacancy in the of fice of governor, he succeeds to, and performs all the duties of governor, until a new election occurs. This second officer has been called to perform the duties of the first four times since the adoption of the constitution.

84. The executive department forms a part of the board of overseers of the University at Cambridge; and the governor, as such, presides at all the meetings of that board.

85. As commander in chief, the governor has around him, personally, certain officers, who are of his own appointment, and who are called, in military phrase, his staff. These are the adjutant general and four aids-de-camp. And there may be, though there are not, other officers of the staff. The governor may take on himself more or less of implied duty. The treasury may be considered to be under his supervision. 86. The treasurer is chosen annually by the legislature, and the same person cannot be chosen more than five successive years. He is the treasurer and receiver general of the state. He can pay no money out of the treasury, but on a warrant signed by the governor, with consent of council. The governor can draw no warrant but in virtue of some act of the legislature.

87. The secretary of the commonwealth is chosen annually by the legislature, and may be rechosen for any succession of years. His duty is to keep the various documents of the legislative proceedings, and of the executive department. He is the proper officer to certify all commissions issued by the governor. He is the keeper of the great seal of the commonwealth, and the only person who can officially use it. He is

the secretary of the governor and council, and the recorder of their transactions. He is the certifying officer of the

state.

88. The secretary and treasurer are on duty, in their offices, throughout the year; and the governor also. The senators, representatives and counsellors are merely citizens, and have no political power, except when constitutionally assembled. The executive departments are believed to be conducted with perfect order and regularity in this state.

CHAPTER IX.

Judiciary Department.

89. THE administration of justice is twofold; first, to punish crimes and public offences; secondly, to compel citizens to do what should be done between themselves, and to make reparation for wrongs. It is the state only which determines, by its legislative department, what act shall be deemed a crime or offence, and provides for its punishment. To commit a crime, is to offend against the state. If the act done be not only such offence, but also a wrong done to an individual, the latter may, in some cases, have a remedy by civil suit against the offender. Justice between citizens is administered in the name of the state; if each one were left to do justice for himself, the greatest injustice would often be done, and society would be disturbed by contention, violence and crime. Nothing which is seen among men, is more entitled to respect and veneration, than the means of prompt, impartial and peaceable settlement of public and private wrongs. Hence the exercise of power in the judiciary department is far more important to the citizens of the state than in all other departments. There is little probability that mischievous laws will be passed through ignorance; nor any that they will be passed by design, or continued in force when found to be inexpedient. The remedy by repealing is always in the hands of the people, by choosing more discreet law-makers at the next election. The executive power cannot be seriously perverted. Under occasional excitement, improper persons may be appointed to office; but, ordinarily, the citi zens of an extensive commonwealth have not so deep an interest in such events as to be much affected by them, unless