And be it further enacted That the Treasurer of this Commonwealth, do forthwith send his Warrants directed to the Selectmen or Assessors of each Town, District Plantation or other place within this Commonwealth, that are taxed as aforesaid, requiring such Selectmen or Assessors respectively, to assess the sum hereby set upon such Town or other place in manner following, that is to say: To assess all the male polls above the Age of Sixteen Years, within their respective Towns, or other places next adjoining them, belonging to no other Town or place; provided such places were returned in the last Valuation; and all Polls being Minors, Apprentices or Servants under the Government of a Master or Mistress, to be taxed to such Master, or Mistress, respectively, at One shilling and Eight pence each; and the Remainder of such sums so set to each Town or other place respectively, as aforesaid, after deducting the sums assessed on the Polls as aforesaid, on the Inhabitants of such Town or other place as aforesaid, according to the just Value of the real Estate of each Inhabitant of such Town or other place respectively, possessed on the first Day of May last, in his own Right or Right of others, lying within the said Town or Place improved or not improved; and on the non Residents, possessors of real Estate lying within the said Town or Place, in their own Right, or Right of others, improved or unimproved, saving all Agreements between Landlords & Tenants, and where no Agreement is, the Landlord to reimburse one half the Tax and also on the Inhabitants of such Town or Place, and other Persons possessing Estates within the same, according to the proportion of the Amount of the Just Value of their Personal Estate, including Monies at Interest more than they pay interest for, altho' the same be secured by an absolute Conveyance of real Estate, if a Bond of defeasance or promise of reconveyance has been given, and all other Debts due, more than they are indebted for, Monies of all kind on hand, public Securities of all kinds, and bank Stock held in any Bank according to their just Value; and also the just Amount of the Value of all Goods, Wares & Merchandize, Stock in trade, Vessells of all sorts at home or abroad, with all their Stores and Appurtenances; Mules, Horses and neat Cattle each of one Year old & upwards and Swine of Six months old and upwards, and all other property of the several kinds returned in the late Valuation (excepting Sheep, household furniture, wearing Apparel, farming Utensils, and Tools of Mechanics) on the said first day of May; and the Assessors of the respective Towns, or other places, as aforesaid, shall estimate all the before enumerated Articles at six pr. Centum upon the real Value of the same in the places where they are (excepting unimproved Lands which shall be estimated at two per Centum) and on the Amount of the Incomes of the Inhabitants within their Respective Precincts, as aforesaid, from any profession, handicraft, trade or employment, or gained by trading by Sea or Land. And the Treasurer in his said Warrants shall likewise require the said Assessors respectively, to make a fair list of such Assessments, setting forth in distinct Columns, against each Person's name, how much he or she is assessed at for Polls, how much for real Estate, and how much for Personal Estate and Income as aforesaid; and if as Guardian or for any Estate in his or her improvement, in trust, to be distinctly expressed; and also insert on their Rate Bills, the number of Acres of unimproved Land which they have taxed to each of the non-resident Proprietors of lands within their respective Towns or other Places; and also the real Value at which they have estimated the same; and the List or Lists so completed and signed by them in maner, as aforesaid, or by the Major part of them, to commit to the Collector or Collectors, Constable or Constables of such Town or place respectively, with a Warrant or Warrants in due form of Law, for collecting and paying the same to the Treasurer of this Commonwealth, on or before the first day of April next; and to return a Certificate of the Name or Names of such Collector or Collectors, Constable or Constables with the sum total committed to them to collect, to the said Treasurer, some time before the first day of December next. And whereas there are many Persons within this Commonwealth, who are engaged in Trade, and who almost entirely negociate their Business, and hire Shops, Stores or Wharves in other Towns than where they dwell or reside; and whose Property and Ability in this Regard, cannot be so well known, to the Assessors of the several Towns wherein such persons dwell or reside, as to the Assessors of the several Towns wherein their Business is transacted, as aforesaid: Be it therefore Enacted that all such Persons within the description aforesaid, shall be assessed and pay Taxes for such of their Goods Wares and Merchandize, Stock in Trade, Ships and Vessels as are sold, used and improved in other towns than where they reside in such Towns, and by the Assessors thereof, and not in the Towns where such Persons dwell or reside; and they shall accordingly give in on Oath if required, a List of their whole Estate to the Assessors of their respective Towns or Places of Residence, distinguishing what part thereof is rateable in other Towns; & in default thereof shall be doomed by the Assessors respectively; - Provided always that this Clause be not in any case, so construed as to enable any Town to tax any Inhabitant of any other Town, for any Estate for which such Town hath been charged in the last Valuation Provided nevertheless, and be it further Enacted, That the following Persons, viz. The President, Professors, Tutors, Librarian, and Students of Harvard & Williams' Colleges, who have their usual Residence there, and who enjoy no other pecuniary office or employment; also Ministers of the Gospel, and Latin Grammar Schoolmasters are not to be assessed for their Polls or Estates, unless their Estates be not under their own actual Management or Improvement, or not in the Parishes in which they are settled; and also all persons who have the Management or Improvement of the Estate of Harvard College, are not to be assessed for the same, nor Indians for their Polls or Estates; and if there be any others who by reason of Age, Infirmity or Poverty, are so far unable to pay as others, towards the public Charges, as that in the Judgement of the Assessors they ought to be relieved in their Taxes, in any such Case the Assessors may exempt the Polls and Estates of such Persons, or abate any part of what they are set at, as they on their Oaths shall deem just and Equitable. And be it further Enacted, that the Justices of the Peace, at their respective Sessions in their several Counties when duly authorized for the Assessment of a County-Tax, shall apportion the same in the several Towns, or other places in their respective Counties as aforesaid, in the proportions of this Tax; And the Assessors of each Town, Parish, or other Place within this Commonwealth, in making County, Town or Parish Taxes, shall govern themselves by the same Rule, and assess the Polls in their respective Towns or Parishes, in the same Proportions as the said Polls pay towards the several sums with which the said Towns or other places by this Act respectively stand charged having regard to all such Alterations of Polls or of Property as may happen within the same, subsequent to their assessing the Tax as aforesaid. And the Assessors of the several Towns, which by this Act are charged with the Pay of Representatives, shall assess such additional sum on the Polls and Estates as aforesaid within their respective Towns, and shall apportion the same in the proportion at which such polls and Estates shall be respectively set, for raising the Sum of Forty Thousand & forty-seven pounds, fifteen shillings. And be it further Enacted that the Treasurer of this Commonwealth, shall send his Warrant to the Sheriff of the County of Lincoln, requiring him to collect the sum by this Act assessed on the Lands belonging to the Plymouth Company so called; and shall issue his Warrant to the Sheriff of the County of Hancock, requiring him to collect the sums which by this Act are directed to be assessed on the Lands lying within the Claims of the Heirs and Assigns of the Late Brigadier Waldo, of the Linconshire Company, or Twenty Associates, and of the ten original Proprietors so called; all of which sums are to be collected in the same manner as Collectors or Constables are authorized and directed to proceed in collecting the Taxes laid on non resident proprietors of unimproved Lands & to be paid into the Treasury of this Commonwealth, on, or before the first day of April next. And be it further Enacted, that no Order shall be drawn by the Treasurer of this Commonwealth, on any Constable or Collector of this Tax, for any Part of the same. Approved June 21, 1794. 1794.- Chapter 10. [May Session, ch. 9.] AN ACT FOR NATURALIZING THOMAS NEIL, ROBERT GETTY, AND ROBERT HOLT. Whereas Thomas Neil, Robert Getty, and Robert Holt have petitioned the General Court that they may be naturalized; and thereby become entitled to all the rights and priviledges of free Citizens Oath recorded. Preamble. powered. Be it enacted by the Senate, and House of Representatives in General Court assembled, and by the authority of the same; that the aforesaid Thomas Neil, Robert Getty, and Robert Holt taking and subscribing the oath of Allegiance to this Commonwealth, and the oath to support the constitution of the United States, before two Justices of the peace, quorum unus, shall be deemed, adjudged, and taken to be free citizens of this Commonwealth, and intitled to all the priviledges, and immunities of Citizens. An[d] be it further enacted, that the justices before whom the said Thomas Neil, Robert Getty, and Robert Holt shall take and subscribe the said oaths, shall return. a Certificate of the same into the Secretary's office, that it may be there recorded. Approved June 24, 1794. 1794.- Chapter 11. [May Session, ch. 10.] AN ACT, IN ADDITION TO, AND FOR THE AMENDMENT OF AN Whereas it is in and by said Act, among other things, enacted, "that the said proprietors, or major part of them in concurrence with the Church Meeting in said House, are hereby authorized to do and transact all matters relative to the ordering and directing said propriety, agreeable to the Laws and Constitution of this Commonwealth, and all transactions shall be legal and valid to all intents and purposes;" which clause requiring the concurrence of said church-meeting to the doings and transactions of said propriety, is unusual and is attended with many inconveniences and disadvantages to said proprietors, and they having petitioned this Court for an alteration thereof: Be it therefore enacted by the Senate and House of Representatives in General Court assembled, and by the Proprietors em- Authority of the same, that the said proprietors of said House and Land mentioned in said Act, or the major part of them at any legal Meeting, be, and hereby are authorized and empowered to do and transact all matters and things relative to the ordering and directing of said propriety, without the concurrence of said Church, in as full |