At whose disposal is the money, thus collected.

Power of collectors.

Mass. Stat. Feb. 28, 1800, act 3, sect. 3.

er to enforce the col

And the money so collected and paid, shall be at the disposal of the committee of the district, to be by them applied for the building or repairing a school-house, in the district to which they belong. And such collector, in collecting such tax, shall have the same powers, and be holden to proceed in the same manner, as is by law provided in collecting town taxes.

The same statute further provides, that the treasurer of any town, to whom a certificate of the assessment of a district tax shall be transmitted as aforesaid, shall have the Power of the treasur- same authority to enforce the collection and payment of lection of the money the money so assessed and certified, as if the same had been voted to be raised by the town for the town's use. And the treasurer and collector shall be paid the same Compensation allow commission on the money collected and paid, for the use collector, and asses- of a school district aforesaid; and the assessors, for assess

assessed.

ed to the treasurer,

sors.

Mass. Stat. Mar. 4,

Mode of assessment.

ing said tax, shall be allowed, by the district, the same sum for each and every day while employed in assessing the same, as is allowed and paid by the town for similar services.

XI. Of their power and duty, relative to taxes assessed for the support of public worship.

Every town, parish, precinct, district, and other body 1800, act 19, sect. 4. politic, and religious society, is authorized to cause all sums of money, by them respectively voted to be raised from time to time, in any legal meeting duly assembled and holden for that purpose, for the settlement or support of any public teacher or teachers of religion, or the building or repairing any house or houses of public worship, to be assessed on all the rateable polls and property within each particular corporation or religious society aforesaid, (the polls and estates of Quakers excepted) in the same proportion as state or town taxes are, by law, assessed. money to be paid into And such sums of money, when so assessed and collected, shall be paid into the treasury of such town, if composed of one parish or society; if otherwise, to the treasurer of the parish, precinct, district, or other body politic, or religious society aforesaid, to be by him paid out as directed and ordered by the selectmen of such town or district com

When collected, the

the treasury.

How such money is to

be paid out by the treasurer.

A

person taxed, and

belonging to a different denomination, may request that his

tax be applied to the

support of his own

teacher.

In such case, he must

produce a certificate

mittee (where chosen) or otherwise by the assessors of such parish, precinct, and other body politic, or religious society, for the purposes for which such money was raised. Provided, however, that when any person, taxed in any such tax or assessment, voted to be raised as aforesaid, for the purposes aforesaid, being, at the time of voting or raising any such tax or assessment, of a different sect or denomination from that of the corporation, body politic, or religious society, by which said tax was so assessed, shall request that the tax, set against him or her, in the assessment made for the purposes aforesaid, may be applied to the support of the public teacher of his or her own religious sect or denomination; such person, procuring a certificate, in substance as is prescribed by statute, signed by the public teacher on whose instruction he usually attends, and by two other persons of the society of which he is a member, (having been specially chosen a committee to sign said For form of certifi certificate ;) and having produced said certificate to the selectmen, committee, or assessors (as the case may require) of the town, district, parish, precinct, or other body politic, or religious society, by whom he or she has been such certificate shail taxed as aforesaid, it shall be sufficient to require them plication of his tax. respectively to order and direct the treasurer of such corporation or religious society, to pay over the amount of such taxes, so applied for, to the use of the public teacher of the religious sect or denomination to which such applicant to receive it. belongs; and such public teacher shall thereby be entitled to receive the same.*

of his usual attend

ance on such teacher,

cate see Append. No.

IV.

intitle him to such ap

Such teacher entitled

Sect. 5.

Assessors may omit to assess such persons as belong to a different

The statute has further provided, that the assessors of each parish or religious society, within the commonwealth, may omit, in the taxes voted to be assessed on the polls and estates within such parish or society, such persons, denomination. living within the limits of the same, as belong to, and usually attend public worship in a religious society of a different denomination.

XII. Of their power and duty relative to taxes assessed for the support of highways.

For further information on this subject, see title ASSUMPSIT, under the head of MONEY HAD AND RECEIVED,

1787, sect. 3.

Mass. Stat. Mar. 5, Each town, at some public meeting of the inhabitants thereof, regularly notified and warned, shall vote and raise Towns directed to such sum of money, to be expended in labour and materials support of highways. on the highways and townways, as they shall determine Mode of assessment. necessary for the purpose:

raise money for the

surveyor.

Surveyor to render to

deficient persons.

And the assessors shall assess the same on the polls and rateable estate, personal and Assessors' list to the real, of the inhabitants, residents, and non-residents of their town, as other town charges are by law assessed, and dethe assessors a list of liver to each surveyor a list of the persons, and the sums at which they are severally assessed for his limits. And the surveyor, at the expiration of his term, shall render to the assessors, for the time being, a list of such persons as shall have been deficient (if any such there be) in working out their highway rate; or otherwise paying him the sum assessed therefor; which deficient sums shall, by the put in a distinct col- assessors, be put in a distinct column, in the next assesssessment for the town ment for the town-tax, and collected by the constable or collector thereof, as other town-taxes are collected, and paid into the town treasury, for the use of the town.

Deficient sums to be

umn in the next as

tax, and collected.

1787, sect. 2.

It is further provided by statute, that the selectmen Mass. Stat. Mar. 5, or assessors of each town shall assign and appoint in writing, annually, to the surveyors, their several limits and Assessors to appoint divisions of the highways and townways, for repair and amendment, to which assignments the said surveyors are directed to observe and conform themselves.

to surveyors their several limits.

Mass. Stat. Feb. 20, 1786, act 1, sect. 10.

sessors for abatement of taxes.

XIII. Of their power and duty relative to the abatement of taxes; and herein of the remedy of the aggrieved party, in case of refusal on the part of the assessors.

If any person or persons shall, at any time, be aggrieved at the sum or sums set and apportioned upon him or Application to the as- them, by the assessors of any town, district, plantation, or parish, and shall make it appear to the assessors, for the time being, of such town, district, plantation, or parish, that he or they are rated more than his or their proportion, Assessors to make a- according to the rule given in the act or acts of the general court, for making the said assessment; in such case, the said assessors, for the time being, shall make a reasonable Application to the abatement to the person or persons so aggrieved; and if they shall refuse so to do, such person or persons, com

batement, if reasonable.

sessions on refusal of the assessors.

plaining in writing to the next court of sessions, within that

sions may grant relief.

county, and making it appear that he or they are overrated, In what cases the sesas abovesaid, he or they shall be relieved by the said court, and shall be reimbursed out of the treasury of the town, district, plantation, or parish, where such assessment was made, so much as the said court or assessors, respectively, sessions empowered shall see cause to abate him or them, with the charges; sessors or clerk, the and the said court of sessions are empowered, on such com- thereof. plaint being made, to require the assessors, or clerk, to produce the valuation by which the assessment is made, or a copy thereof.

If, however, any person or persons shall not bring in to the assessors a list of their estates, as directed by the ninth section of the same statute, he, she, or they, so neglecting or refusing, shall not be admitted to make application to the court of sessions, for any abatement of the assessment so laid on him, her, or them; unless such person or persons shall make it appear to said court, that it was not within the power of him, her, or them, to deliver to the assessors, respectively, a list of his, her, or their rateable estate, at the time appointed for that purpose.

XIV. Of their power and duty in relation to collectors of taxes, when such collectors are taken on a treasurer's execution.

if

to require of the asvaluation, or a copy

In what case the

right of applying to

the sessions for abate

ment of taxes is ta

ken away.

Where a collector is

taken on a treasurer's

execution; in such

case the assessors may demand of such col

lectors a copy of the

assessments in his

hands unsettled, with ments on such assess

evidence of all pay

Whenever a constable or collector of any town, district, plantation, parish, or precinct, shall be taken on a treasur- Mass. Stat. Feb. 16, 1786, sect. 14. er's execution, by virtue of the statute of Feb. 16, A.D. 1786, it shall be lawful for the assessors of such town, district, plantation, parish, or precinct, for the time being, they see fit, to demand and receive of the constable or collector, taken as aforesaid, a true copy of any or all the assessments, which, as constable or collector aforesaid, he had in his hands unsettled, at the time of being taken as aforesaid, with the whole evidence of all payments on the assessments demanded as aforesaid; and in case the said constable or collector, taken as aforesaid, shall, upon be- Upon compliance of ing demanded thereto, deliver up to the said asses- this demand of the sors, all the assessments, which he, as constable or col- ceive due credit. have in his hands unsettled,

lector as aforesaid, shall

ments,

the collector with

assessors, he shall re

together with the whole evidence of all payments on the assessments demanded as aforesaid, then the said constable or collector shall receive such credit as the said assessors, from an inspection of his assessments, shall adjudge The collector holden him entitled to; and the said constable or collector, taken as aforesaid, shall be holden for the payment of such sum

for the balance due from him.

collector to be cho

sen

Penalty, in case the

ses to be sworn.

or sums of money, as he shall be found deficient, after being credited as aforesaid.

And the same town, district, plantation, parish, or preIn such case, another cinct, may proceed to the choice of another collector, at any other time besides the annual meeting in March, to finish the collections on the same assessments, who shall be sworn to the faithful discharge of his office; or if he shall refuse collector chosen refu- or neglect to accept the said office, or refuse to be sworn as aforesaid, he shall incur the penalty, which constables by law will incur for refusing or neglecting to be sworn, or to serve in the office of constable. And the assessors, Assessors to deliver to for the time being, respectively, on receiving the assessment as aforesaid, shall make and deliver to the same collector, chosen and sworn as aforesaid, a warrant or warrants, for finishing the collections last aforesaid, in the form by law prescribed, (mutatis mutandis) and the same collector shall proceed to finish such collections, in the same manner as constables, or other collectors, are to proceed in collecting like species of rates or taxes.

the new collector a warrant for finishing the collections.

Power of the new collector.

The old collector to

be committed, on his refusal to deliver up the assessments to the assessors.

up

And if any constable or collector, taken as aforesaid, shall, on demand as aforesaid, refuse to exhibit and deliver his assessments, with the evidence as aforesaid, he shall be forthwith, either by the officer taking him as aforesaid, or by warrant from some justice of the peace, committed At what time he may to the common gaol of the county; there to remain until he shall exhibit the same for the purpose aforesaid.

be released,

Copies of the record

delivered by the as

collector.

And the assessors of such town, district, plantation, parof assessments to be ish, or precinct, are empowered to take the duplicate or sessors to the new copies of the records of such assessments, if the same are recorded, and the same copies to deliver to the collector, chosen as last aforesaid; who, having received the same, New collector to fin- and a warrant therefor, shall proceed to finish the collection of the rates and taxes, in the same assessments mentioned, of the persons who did not pay the same to the constable or collector, taken as aforesaid.

ish the collection.