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Direct Taxes.

$1,484,000, and that the same be apportioned to to the judgment and discretion of the listers or the several States in the following manner:

To the State of Vermont

To the State of New Hampshire
To the State of Massachusetts
To the State of Rhode Island
To the State of Connecticut
To the State of New York
To the State of New Jersey
To the State of Pennsylvania
To the State of Delaware
To the State of Maryland
To the State of Virginia
To the State of Kentucky

To the State of North Carolina
To the State of Tennessee

To the State of South Carolina
To the State of Georgia

Amounting to

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From which there being deducted for abatements, erroneous assessments,

and charges of collection, fifteen per cent., or

assessors.

$28,000 Exemptions from the assessment on polls are
56,000
allowed in favor of settled ministers of the Chris-
196,000
tian religion, the president and tutors of colleges,
28,000
constant schoolmasters, students of colleges, until
three
98,000
years after receiving their first academical
140,000 degrees; as, also, in favor of persons disabled by
70,000 sickness or infirmity. The ratable estates of set-
182,000 tled ministers, and the president of the college,
14,000 lying in the towns where they live, and not ex-
112,000 ceeding five hundred pounds in value, are also ex-
266,000 empted, together with all lands sequestered and
28,000 improved for schools and other public, pious, and
charitable uses. An exemption from taxation, for
140,000
14,000 ten years, is, moreover, allowed for lands properly
84,000 cleared and tilled for orchards, and planted with
28,000 apple trees, and containing not less than forty

1,484,000

222,600

trees upon an acre.

Lists of the ratable estates of individuals are collected in the following manner: At the annual town meetings in March, the inhabitants of each town elect a number of officers, styled listers, who are sworn to a faithful discharge of their office. In the month of May, annually, the inhabitants are warned to exhibit, before the 10th day of July following, lists or written accounts of the ratable polls and estates of which they are respectively An account of the systems of taxation at pre-possessed, on the 20th day of June. To these lists, sent prevailing in the several States, and information on various points connected with the subject under consideration, is next proposed.

There will remain the estimated nett

proceeds of the proposed tax, being - 1,261,400

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Polls, of male persons from twenty-one to sixty years of age, are rated at six pounds each.

Lands, after being improved two years, either for pasture, ploughing, or mowing, or stocked with grass, and within enclosure, at ten shillings per acre.

Oxen, four years old and upwards, at three pounds each.

Other neat cattle, three years old and upwards, at two pounds.

Neat cattle of two years old, at one pound ten shillings.

Neat cattle of one year old, at fifteen shillings. All horse kind, except stud horses of three years old and upwards, at four pounds.

Horse kind, of two years old, at two pounds. Horse kind, of one year old, at twenty shillings. Stud horses of two years old and upwards, at twenty pounds.

Money, on hand or due, or obligations for goods or produce over and above all debts due by the individual creditors, at twenty per centum of the amount, to be exhibited on oath, if required; to which may be added

Assessments proportioned to the profits of all lawyers, traders, and owners of mills, according

as exhibited by individuals, the listers add such sums as they judge reasonable, in cases where the law requires assessments to be imposed on professions and occupations.

Lands are, in all cases, rated in the towns where the lands lie; but cattle on farms, not under the management of a tenant, are rated in the towns where the owners live. No warning by the listers is required beyond the limits of a town.

The sums total of the ratable property, in each town, are returned by the listers to the General Assembly in October, with certificates that they have been sworn to a faithful discharge of their trust; in case of omission or neglect, the listers become liable to a penalty, and the town, in respect to which the omission happens, becomes subject to be assessed, at the discretion of the General Assembly.

The possession of ratable articles on the 20th of June is, by law, declared to be presumptive evidence of property, and, if not included in the list of the possessor, he becomes liable to a two-fold assessment; on proof being made to the listers, at any time before the 25th of September, that the articles omitted to be returned were, on the 20th of June, the property of some other person than the possessor or occupant, relief may, however, be obtained.

The compensation allowed for the services of listers, arises from the taxes on two-fold assessments, one-half of which accrue to their benefit.

When individuals are aggrieved by the decisions of the listers, either in respect to two-fold assessments, or by assessments on the profits of certain professions and occupations, an appeal is allowed to a justice of the peace and two selectmen of the town, who, after notifying two or more

Direct Taxes.

of the listers, may proceed to make a final decision.

upon an annual election by the people, yet, in respect to unpaid taxes, the powers of the collector continue until a final collection and settlement can be effected; and, in case of the death of a collector, his powers and responsibility, while living, descend to his executors or administrators. If, however, a collector remove out of the State, or die, and his estate is found to be insolvent, the people of the town may proceed to the choice of a new collector.

All persons employed in the collection of taxes possess the usual power and authority of sheriffs, and may command any assistance necessary to the performance of their duty.

OF NEW HAMPSHIRE.

The Constitution of this State directs, that a valuation of all estates shall be made, at least, once in five years, under regulations to be prescribed by the General Court or Legislature. The last valuation was made by the selectmen of the several towns, in 1793, and confirmed by law, in, February, 1794. In taking said valuation, the proportions of the different articles, of ratable property were estimated in the following ratio: Polls of male persons, from eighteen to seventy

The first constables are collectors of taxes, and are chosen by the inhabitants of the respective towns, which are responsible for their conduct; when a tax is granted by the State, a warrant is issued by the treasurer, directed to the collector, declaring the rate or proportion of the tax, the sum due by the town, and the time prescribed for payment into the treasury. It then becomes the duty of the selectmen to apportion the said tax among the inhabitants of the town, according to their respective lists, and to deliver a statement thereof to the collector, by which to regulate his demands upon individuals; a time and place is then appointed by the collector for receiving the tax, which the inhabitants are bound to observe; on failure of payment at the time and place appointed, the collector may afterwards distrain the goods and chattels of delinquents for the amount of the tax, with an addition thereto of one-twelfth part for extra trouble and expenses. Where no goods or chattels can be found or are tendered, the person of the delinquent may be committed to prison. If the delinquent abscond, and no goods or chattels can be found, the lands of the delinquent become liable, of which a sufficient quan-years of age, at eight shillings each. tity for the payment of the tax and the necessary charges, may be sold at public auction. Prior to the sale of lands, notice of the proposed sale must, however, be given for three weeks in the town in which the land lies, and in two adjoining towns; Arable land, accounting for an acre, a sufficient as, also, in one or more of the newspapers printed quantity to produce, on an average of several in the State. Lands sold for the payment of taxes years, twenty-five bushels of Indian corn, or may, however, be redeemed at any time within other grain equivalent, at one shilling per acre. one year after the sale, by the payment or tender Mowing land, accounting for an acre, a suffiof the sum advanced by the purchaser, with in-cient quantity to produce, on an average of seterest at the rate of twelve per centum per annum. veral years, one ton of English hay, or other hay When a collector is delinquent in collecting and equivalent, at one shilling per acre. paying over a tax entrusted to his management, Pasture land, accounting for four acres, a suffiit becomes the duty of the treasurer to issue a war-cient quantity to support, on an average of seve rant, directed to the sheriff of the county, com-ral years, one cow, at fivepence each acre. manding him to collect the sum unpaid, by distraining the goods, chattels, and estate, of such collector. In case a sheriff omits to execute the warrant of the treasurer against a delinquent collector the treasurer is empowered to issue a like warrant against the sheriff, directed to a constable of the town in which the sheriff lives; and if a constable, in such case, should omit to collect the tax from the sheriff, he, in turn, becomes liable, and the treasurer may commit the collection of the sum unpaid to any other person, at his discretion.

Orchard land, accounting for an acre, a sufficient quantity to produce, on an average of several years, ten barrels of cider or perry, at one shilling and sixpence per acre.

Unimproved lands, and all buildings, whether owned by inhabitants or non-residents, at onehalf of one per cent. of the real value.

Stud horses, two years old and upwards, at one pound ten shillings.

Other horse kind, four years old and upwards. at three shillings.

Oxen, four years old and upwards, at three shillings.

Cows, four years old and upwards, at two shil

lings.

Other neat cattle, three years old and upwards, at one shilling and sixpence.

Other neat cattle, two years old, at one shil

ling.

When a collector of a tax becomes insolvent, the treasurer may issue his warrant against the selectmen of the town, directed to the sheriff of the county, who, in this case, become liable for Öther neat cattle, one year old, at sixpence. the arrearages due by the insolvent collector. The All stock or property of tanners, curriers, blackselectmen may, however, indemnify and reim-smiths, or other tradesmen, employed in the busiburse themselves, by assessing a sufficient tax ness of trades, at one-half of one per centum. upon the town, for collecting which, the warrant of any one justice of the peace is a sufficient authority.

Though the office of collector is, by law, attached to that of first constable, which depends

All stock in trade of merchants, shopkeepers, or other traders, reckoning the same at the average value thereof for a year, at one-half of one per centum.

All money on hand, or at interest, more than

Direct Taxes.

the owner pays interest for, and all property in public funds, estimated at its real value, at threefourths of one per centum.

Mills, wharves, and ferries, at one-twelfth part of their yearly nett income, after deducting repairs.

The polls and ratable property returned from the different towns, with the assessments upon such towns as did not comply with the act prescribing a valuation, amounted, in 1794, to forty-two thousand and ninety-nine pounds six shillings and fourpence, or one hundred and forty thousand three hundred and thirty-one dollars and five cents. In proportion as the lists of the several contributed to this amount, their quotas were established by law, to continue until a new valuation may be made. The quantities of the different kinds of ratable property, of which the list was composed, will be seen by reference to an annexed document, A.

When a tax is granted by the State, the quotas of the several towns are calculated according to the rule above mentioned; warrants are then issued by the Treasurer of the State, directed to the selectmen, requiring them to assess the said quotas upon the inhabitants. The assessments upon individuals are governed by the principles of the rule by which the quotas of towns are determined. The selectmen are, therefore, empowered to require, annually, inventories of the polls and ratable property of the inhabitants. The time for taking these inventories, is the first day of April in each year. Those who omit to exhibít inventories, or refuse to verify the same on oath, when required, may be doomed or assessed by the selectmen, as they judge equitable. In cases where it is discovered that there has been a fraudulent concealment of ratable property, by an individual, the selectmen are empowered to increase the assessment to four times the amount at which the concealed property would otherwise have been rated.

The selectmen are empowered to abate taxes, and to correct erroneous assessments. Individuals who are aggrieved, may, within nine months after notice of an assessment, apply by petition to the court of sessions of the peace for the county, whose judgment is conclusive.

their warrants, and the time therein prescribed for the settlement of the taxes entrusted to them for collection..

In cases where the selectmen neglect to assess a tax pursuant to a warrant from the treasurer, their persons and estates become liable to the payment of the tax, which may be taken and distrained for the same. When the name of the collector is not returned to the treasurer, pursuant to warrant, the selectmen also become liable, and are, moreover, precluded from any remedy against the town for any costs and expenses attending the collection, exceeding the quotas mentioned in the treasury warrant. If the estates of the selectmen are found to be insufficient, or their persons cannot be taken and imprisoned, the treasurer may issue his warrant against the inhabitants of the town generally, who, in this case, become, jointly and severally, responsible.

The collectors of taxes are required to give fourteen days' notice of the sums assessed upon individuals, before they proceed to collect the same by distress; and in no case is it lawful to take by distress the tools or implements necessary to the trade or occupation of any person, nor his arms, or the necessary household furniture of a family.

For want of goods or chattels whereon to make distress, the person of the individual indebted may be taken and committed to prison.

When no personal estate can be found whereon to levy by distress, and the person of the delinquent cannot be taken, real estate may be taken and sold for the payment of taxes, under certain prescribed regulations, calculated to give publicity to the sale. On the sale of real estate, according to law, the collectors may execute conveyances, defeasible within one year, by the payment or tender of the sum advanced, with interest and costs.

The powers of collectors continue until the taxes committed to their management are finally adjusted. Their compensations are various, and depend upon agreements with the selectmen of the several towns; on a medium calculation, they are estimated from four to five per centum on the amount of the taxes. It is customary to require bonds, to secure the towns against their delinquencies.

To prevent trouble and expense from repeated collections during the same year, the selectmen The time commonly prescribed for collecting may include, in one tax bill, the taxes granted by and paying a tax into the treasury, is one year. the State, the county, and the town, with an ad-In what degree the requirements of law, in this dition of five per centum to cover defalcations arising from abatements or other causes; the surplus of which, if any is found to remain, accrues to the treasury of the town.

Collectors of taxes are either chosen by the inhabitants, or they may be appointed or employed by the selectmen, from whom they receive tax bills, with warrants to collect the sums therein expressed. The selectmen are directed to cause their proceedings, in assessing taxes, to be recorded by the town clerks, and to make returns to the treasurers of the State, county, and town, of the sums assessed to be paid to them respectively, with the names of the collectors, the dates of

respect, have been fulfilled, is not ascertained. It is to be inferred, from the information received, that delays beyond the prescribed term frequently occur, and that, when heavy taxes have been imposed, arrears have remained uncollected for several years, which have been afterwards entirely remitted. The principles of the system of taxation, now established, have been generally approved by the people of the State.

The existing debt of the State is inconsiderable, and is likely to be entirely discharged in a short time. The whole expense of supporting civil government, paid by the State, is estimated at about twenty-eight thousand six hundred dol

Direct Taxes.

lars per annum. The aggregate amount of county, town, and parochial taxes, is known to be more considerable, though not ascertained.

OF MASSACHUSETTS.

The Constitution of this State provides, that, while the public charges of Government, or any part thereof, shall be assessed on polls and estates, in the manner practised prior to the establishment of the said Constitution, there shall be a valuation of estates taken, once in ten years, and as much oftener as the General Court or Legislature shall direct.

The valuation under which taxes are, at this time, assessed, was taken in pursuance of an act passed on the 22d of February, 1792.

a custom, by which a proportion of their increase
is reserved to the owners; the number of en-
closed acres of woodland; also of lands unim-
proved, owned by individuals and by towns; of
lands unimprovable, or used for roads, or covered
with water; distinguishing each by estimate.
In making up the returns above mentioned.
provision was made for exempting from valua-
tion the polls of the president, fellows, professors.
tutors, librarian, and students of Harvard College;
of settled ministers, of grammar school-masters.
and masters of the several incorporated acade-
mies, with their estates, under their own actual
occupation and improvement, and also all the es-
tates belonging to Harvard College, and the said
academies.

By this.act, the assessors of the different towns, The object of this minute detail of the different districts, and plantations, (officers always exist- species of property possessed by the inhabitants, ing) were directed to take and lodge in the office was to obtain information of the sources of the of the Secretary of State, on or before the 10th revenue or income of the whole State, and thereday of October, 1792, true and perfect lists of all by to establish an equitable ratio of contribution male polls, including negroes and mulattoes, six- for the several counties and towns. It was speteen years old and upwards, whether at home or cially declared in the act, that the enumeration of abroad; distinguishing the polls of persons from the articles of the produce of the lands should sixteen years to twenty-one years of age, from not be taken into consideration in forming the those of persons twenty-one years of age and up-valuation, for any other purpose than for ascerwards, and also distinguishing the polls of per- taining the relative value of lands in different sons exempted from taxation. Also, particularly districts. In collecting and making up the rementioning dwelling-houses, with shops within turns, the assessors were under oath faithfully to the same, or adjoining thereto, shops separate from execute their trust; and they had power to redwelling-houses, tan-houses, slaughter-houses, su-quire of individuals, a verification, on oath; of the gar-houses, pot and pearlash works, ware-houses, wharves, grist mills, fulling mills, saw mills, iron works and furnaces, bake-houses, and all other buildings and edifices of the value of five pounds and upwards; the number of tons of vessels, and small craft of every kind, upwards of five tons burden, whether at home or abroad; the amount of each person's whole stock in trade, including all goods, wares, and merchandise, at home or abroad, paid for or not paid; also, those in their hands by factorage; Government securities of all kinds, distinguishing those of the United States; all moneys placed out at interest, exceeding the sums due on interest by the individual creditors; moneys on hand, including moneys deposited with an agent, or in any bank; stock owned by stockholders in any bank; ounces of plate of all kinds; horses and neat cattle, of three years old and upwards; and swine of six months old and upwards.

In rendering lists of lands, the assessors were directed to distinguish the improvements thereon by the following criteria: The number of acres of pasture land, with the number of cows which the grass of each entire farm would support, together with the number of barrels of eider produced, on an average of several years, upon each farm; the number of acres of tillage land, with the number of bushels of grain or corn of all sorts usually produced; the number of acres of salt marsh, with the tons of hay usually produced; the number of acres of English upland and fresh meadow, mowing land, with the tons of hay of each sort usually produced; the number of cows, let out, according to

lists of property by them respectively exhibited. In cases of neglect to exhibit written lists of property subject to valuation, or of refusal to attest the same on oath or affirmation, the assessors were authorized to doom or assess the individuals so neglected or refusing, according to a conjectural estimate of their property.

The result of the returns taken, according to the act before mentioned, is annexed, (B.) In determining the quotas of towns, all property, except unimproved lands, was estimated at six per centum of its supposed real value; and unimproved lands at two per centum of the real value. At these rates, the wealth of the whole State was found to be nine hundred and thirty-seven thousand six hundred and ninety-eight pounds four shillings and two-pence half-penny, lawful money; upon which sum, in combination with an assessment on polls, hereafter mentioned, the quotas of the several counties, towns, and plantations. in a tax of one thousand pounds upon the State. were established, and by these quotas, taxes are now imposed. The number of taxable polls returned, was one hundred and six thousand one hundred and sixty-seven; which were assessed one half-penny each, or two ninth parts of a tax of one thousand pounds upon the State.

The proportions of taxes payable by counties and towns, being thus settled by a rule which may continue for ten years, unless changed in consequence of a new valuation, they are assessed upon individuals, and collected under the following regulations:

In the month of March or April, annually, when other town officers are chosen, the inhabitants of

Direct Taxes.

the respective towns, severally, elect three, five, seven, or nine assessors, who are sworn to a faithful discharge of their duty. A person chosen to be an assessor, and refusing to take the oath, becomes liable to a fine of five pounds; which may, however, be remitted by the court of the general sessions of the peace, at their discretion.

If a town omits to choose assessors, or they refuse to serve, the selectmen become assessors, of course. If a town omits to choose either assessors or selectmen, or if they omit to do their duty, assessors may be appointed by the court of the general sessions of the peace for the county; who, in addition to their other duties, may be authorized to assess a fine upon the town, not exceeding one hundred pounds, nor less than thirty pounds, as may be determined by the court. The compensation allowed to assessors chosen by the towns, is four shillings per diem, while employed in service; and to assessors appointed by the court of general sessions, ten shillings per diem, payable, in both cases, out of the

town treasuries.

the selectmen or town clerk of the delinquent town; if, however, within sixty days, the sheriff receive a certificate that the taxes required by the warrant have been assessed, he may return the same unsatisfied, to the treasurer.

The process pursued in executing the treasurer's warrant to assessors is similar to that before described for taking a valuation; that is, a time is prescribed, by notification to the inhabitants, for exhibiting lists of their polls and ratable property; such as omit a compliance, or as refuse to verify their lists on oath, when required, are liable to be doomed or assessed, at discretion.

Persons aggrieved by erroneous or excessive assessments, may obtain relief by application to the court of general sessions of the peace for the county.

It is a general rule to make a list for every tax which is granted; but when county or town taxes are so small as to render a separate assessment inconvenient, they may be combined with other taxes, and collected together. To cover defalcations arising from abatements, and for the purpose of avoiding inconvenient fractional divisions, the assessors may apportion, beyond the sums proposed to be raised, a surplus or addition of five per centum; provided, that such addition does not exceed forty pounds in the whole, for any town. When the assessors have completed an assessment, copies of their proceedings are lodged in the office of the clerk or register of the town.

The collectors of taxes are chosen by the inhabitants of towns, at their annual meetings, and are sworn to a faithful and diligent discharge of their trust; if no collectors are chosen, the constables are collectors, of course; in towns where no constables are chosen, the taxes are collected by the sheriff of the county or his deputies.

When a tax is granted by the State, the treasurer issues his warrant, directed to the assessors, commanding them to assess the proportion or quota of the town; the sum to be assessed on each poll is always expressed in the treasurer's warrant, and is, as nearly as may be, one halfpenny for each thousand pounds of the tax laid upon the State. The tax on polls being uniform, is assigned to each individual; a sufficient sum to secure a collection of the remainder of the town quota, is then apportioned upon estates. In this apportionment the assessors are directed by the treasurer's warrant, in which reference is had to the objects of taxation, and rules of estimating the same, which governed in fixing the last valuation. In making out the assessments upon in- The towns agree with the collectors upon the dividuals, the assessors are required to distinguish sums which they are to receive for collecting the proportions assessed for polls, for real estates, taxes, and their compensations are paid by the and for personal estate and income; also the towns respectively; these compensations vary number of acres of unimproved land for which a from three to five per centum on the sums coltax is assigned to a non-resident proprietor, and lected; when the collections are made by the shethe value at which the same is estimated; also riffs or their deputies, (in consequence of omisthe tax assessed to any person upon property held sions to choose collectors or constables,) they are in trust for others. The warrant moreover di- allowed to take a commission of five per centum rects, that, when the list is completed and signed of such persons as voluntarily pay the sums asby a majority of assessors, it shall be delivered to sessed upon them within thirty days after a pubthe collector of the town, with a warrant and di-lic and general notification and demand; those rection for collecting the sums therein expressed, and paying the quota of the town over to the treasurer, by a certain day. It also prescribes a day for rendering a return to the treasurer of the name of the collector.

If, for any reason, there be no assessors to execute the treasurer's warrant before mentioned, or if they neglect to perform the duties enjoined on them for the space of five months, it becomes the duty of the treasurer to issue a warrant, directed to the sheriff of the county, commanding him to collect the amount of the tax by distress and sale of the estates, real and personal, of any of the inhabitants of the delinquent town. On receiving this warrant, it becomes the duty of the sheriff forthwith to transmit an attested copy thereof to

individuals who neglect to pay their proportions for a longer term, become liable to the charges incident to a levy and collection by distress.

The powers of collectors are derived from warrants granted by the assessors or selectmen; these warrants accompany the lists of assessments upon individuals, and specify the quota payable by a town, the time when it is to be settled with the treasurer, and the duties of the collectors.

Unless there is reason to suspect that a person from whom a tax is due is about to abscond, no collection by distress can be made until twelve days after a demand; after twelve days, goods and chattels sufficient to satisfy the tax may be taken. The goods and chattels so taken must, however, be kept four days, at the risk and charge

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