. — —
782 Provixce Laws. — 1777-78. [Chap. 26.]
' [revolutionary period — ' STATE."]
CHAPTER 26.
AN ACT FOR APPORTIONING AND ASSESSING A TAX OF TWO HUNDRED AND FIFTY-FOUR THOUSAND SEVEN HUNDRED AND EIGHTEEN POUNDS SIXTEEN SHILLINGS AND ELEVENPENCE, UPON THE SEV- ERAL TOWNS AND OTHER PLACES IN THIS STATE, FOR DEFRAYING THE PUBLIC CHARGE.
Whereas it is necessary that the aforesaid sum of two hundred and fifty-four thousand seven hundred and eighteen pounds sixteen shil- lings and elevenpence,should be raised and paid into the public treas- ury of this state,as soon as may be, to defray such public charges as have arisen, or may arise, for the support of government, Be it enacted by the Council and House of Representatives in Gen- end Court assembled, and by the authority of the same., [Sect. 1.] That each town and other place within this state be as- sessed and pay, as such town and other place's proportion of the sum of two hundred and fifty-four thousand seven hundred and eighteen pounds sixteen shillings and elevenpence, the following sum[s]
s[i][e]t against them, respectively ; that is to say,
IN THE COUNTY OF SUFFOLK.
Boston, . Nineteen thousand nine hundred [and] twenty pounds sixteen shillings and eightpence, £19,920 Roxbury, Two thousand two hundred [and] thirty-one
pounds ten shillings and eightpence, . Dorchester, One thousand six hundred [and] two pounds two shillings and twopence, .... Milton, . Nine hundred [and] eighty-six pounds nine- teen shillings and tenpence, .... Braintree, Two thousand one hundred [and] thirty-seven pounds and sixpence, Weymouth, One thousand one hundred [and] fifty-eight pounds nineteen shillings and twopence, Hingham, One thousand five hniidred [and] sixty-three
pounds twelve shillings and tenpence, . Coha«[s]et, Five hundred twenty-seven pounds lil'teen shil- lings and eightpence,
Dedham, . One thousand eight hundred [and] fifty-seven pounds twelve shillings and eightpence. Medfield, Seven hundred [and] forty-seven pounds six- teen shillings Wrentham, One thousand one hundred [and] twelve
pounds five shillings and [9'^ [Mmej pence, . Franklin, Seven hundred [and] sixty-eight pounds five shillings and ninepence, Brookline, Seven hundred [and] eighteen pounds seven shillings and eightpence, .... Needham, Seven hundred [and] fifty-eight pounds twelve shillings, Stoughton, One thousand four hundred [and] seventy
pounds fonr shillings and eightpence, . Stoughtonham Six hundred [and] seventy-three pounds seven shillings and sixpence, .... Medway, Seven hundred [and] fifty-nine pounds eight shillings and twopence, Bellingham, Four hundred [and] ninety-two pounds eight shillings and fourpence, Hull, One hundred [and] seventy-three pounds one shilling, Walpole, Six hundred [and] twenty pounds two shil-
lings, . . [5th Sess-] Province Laws. — 1777-78. 783
' [revolutionary period — ' STATE."]
Suffolk County — Concluded,
Chelsea, . ..
784 Province Laws. — 1777-78. [Chap. 26.] [revolutionary period — " STATE."]
Middlesex County — Concluded.
Newton, . One thousand two hundred [and] seventeen pounds sixteen shillings and twopence. £1,217 16s. 2d.
Heading, . One thousand three hundred [and] ninety pounds seventeen shi]lin one shilling and fuurpence, . 873 1 4 Chelmsford, Nine hundred [and] seventy-seven pounds five shillings and sixpence, . 977 5 6 Sherburne, Six hundred [and] twenty-two pounds, . 622 Sudbury, One thousand seven hundred pounds ten shil lings and twopence, .... 1,700 10 2 Maiden, . Eight hundred [and] ten pounds three shil lings and fourpence, .... 810 3 4 Weston, . Eight hundred [and] twelve pounds sixteen shillings and tenpence, .... 812 16 10 Medford, One thousand [and] tiiirty-six pounds thirteen shillings and fourpence, .... 1,036 13 4 Hopkinton, Eight hundred [and] twenty-eight pounds fif- teen shillings and tenpence, . 828 15 10 Westford, Eight hundred [and] ninety-six pounds eleven shillings and twopence, .... 896 11 2 Waltham, Seven hundred [and] eighty-two pounds one shilling and tenpence, .... 782 1 10 Stow, Seven hundred [and] eighteen pounds eighteen shillings a.nd fourpence, .... 718 18 4 Groton, . One thousand two hundred [and] thirty-two pounds eighteen shillings and sixpence. 1,232 18 6 Shirley, . Four hundred [and] thirty-eight pounds nine teen shillings and twopence, . 438 19 2 Pepperell, Six hundred [and] eighty-four pounds twelve shillings and eightpence, 684 12 8 Towusend, Five hundred [and] twenty-six pounds ninC' teen shillings and fourpence, . 526 19 4 Dracut, . Seven hundred [and] ten pounds and two pence, 710 2 Bedford, . Five hundred [and] sixty-eight pounds ten shillings and tenpence, .... 568 10 10 Holiston, Six hundred [and] eighty-one pounds eighteen shillings and sixpence, .... 681 18 6 Acton, Six hundred [and] forty-one pounds nineteen shillings and sixpence, .... 641 19 6 Dunstable, Five hundred [and] ninety-three pounds seven shillings and eightpence, 593 7 8 Lincoln, . Five hundred [and] eighty-four pounds nine shillings and sixpence, ... 584 9 6 Wilmington, Four hundred [and] ninety-six pounds four- teen shillings and eightpence. 496 14 8 T[u][ew]k[e] sbury Seven hundred [and] forty five pounds one shilling and twopence, .... 745 1 2 Littleton, Seven hundred [and] ninety-six pounds seven shillings and tenpence, .... 796 7 10 Ashby, . Two hundred [and] twenty-eight pounds eighteen shillings and sixpence, . 228 18 6 Natick, . Four hundred [and] seven pounds seven shil lings and sixpence, .... 407 7 6 Stoneham, Three hundred [and] seven pounds four shil- lings and fourpence, .... 307 4 4 Thirty-two thousand [and] sixty-three pounds eight shillings and twopence, £32,063 8s. 2d. . . [5th Sess.] Province Laws. — 1777-78. 785 [revolutionary period — " STATE."] IN THE COUNTY OF HAMPSHIRE. Springfield, One thousand three hundred [and] sixty, pounds seventeen shillings and tcnpcnce, . £1,360 West Springfield, One thousand four hundred [and] twenty-one pounds eighteen shillings and twopence, Wilbraham, . Six hundrcil [and] thirty pounds twelve shil- lings and cightpencc, Northampton, One thousand four hundred [and] seventeen pounds six shillings and fourpence, Southampton, Five hundred [and] four pounds eleven shil- lings and fourpence, Hadley, . Five hundred [and] ninety-six pounds one shil- ling and cightpence, South Hadley, Four hundred [and] sixty-four pounds one shilling and fourpence, Amherst, . Six hundred [and] sixty-nine pounds fifteen shillings and eightpence, .... Granl)y, . Three hundred [and] nineteen pounds twelve shillings and eightpence, .... Hatfield, . Seven hundred [and] ten pounds five shillings and sixpence, Whateley, Two hundred [and] fifty pounds ten. shillings ' and sixpence, . . Williamsburg [h], One hundred [and] eighty pounds one shilling and fourpence, Westfield, One thousand [and] eleven pounds sixteen shillings and sixpence, . . . . . Deerfield, Seven hundred [and] thirty-five pounds two shillings and fourpence, . . . . Greenfield, Four hundred [and] seventy pounds sixteen shillings and fourpence, .... Shelburne, Two hundred [and] eighty pounds fifteen shil- lings and twopence, Conway, . Three hundred [and] nineteen pounds seven shillings and fourpence, Sunderland, . Three hundred [and J eleven pounds five shil- lings and fourpence, . . . . , Montague, Three hundred [and] eighty -five pounds fifteen shillings and eightpence, . . . . Northfield, Five hundred [and] twenty-three pounds three shillings and tenpence, . . . Brimfield, Eight hundred [and] seventy pounds twelve shillings and eightpence, . . . . South Brimfield, Five hundred [and] twenty-one pounds one shilling and sixpence Monson, . F'our hundred [and] fifty-one pounds seven shillings and cightpence, . . . . Pelham, . Four hundred [and] ninety pounds five shil- lings and twopence, Greenwich, Four hundred [and] eighty-eight pounds seven- teen shillings and sixpence, . . . . Blanford, Three hundred [and] fifty-eight pounds ten shillings and fotirpence, . . . . Leverett, . One hundred [and] nineteen pounds six shil- lings and sixpence, Palmer, . Four hundred [and] ninety-eight pounds seven- teen shillings and tenpence, . . . . Gr.inville, Eight hundred [and] sixty-nine pounds eleven shillings and twopence, New Salem, . Four hundred [and} thirty -seven pounds twelve shillings and fourpence, . . . . Bclchertown, . Five hundred [and] fifty-three pounds nine- teen shillings and fourpence, . . . . Colrain, . Three hundred [and] twenty-one pounds five sliillings and twopence, Ware, Two hundred [and] fifty-nine pounds three shillings and fourpence, .... Warwick, Two hundred [and] seven pounds six shillings and cightpence B[a] [e]rnardstown, Two hundred [.-ind] eighty-two pounds eighteen shillings and sixpeiiec, Murrayfield, . Two hundred [and] forty pounds, . Charlemout, . Two hundred [and] thirty pounds five shillings and fourpence, . 786 Province Laws. — 1777-78. [Chap. 26.] [bevolutioxary period— "state."] Hampshire County — Concluded. Asbfield, . Two hundred [and] sixty two pounds thirteen shillings and sixpence, £262 Worthington, One hundred [and] thirty-one pounds four shillings, . Shutesbury, Two hundred [and] eighty-one pounds sixteen shillings and tenpcnce Chesterfield, Four hundred [and] twenty-four pounds ei[!]ghteen shillings and sixpence. Southwick, Three hundred [and] seventy-six pounds one shilling and twopence, Suffield, . One thousand six hundred [and] twenty-six pounds five shillings and fourpence. Enfield, . Nine hundred [and] ninety-three pounds nine shillings and fourpence, Somers, . Seven hundred [and] eighty-two pounds eighteen shillings, Ludlow, . One hundred [and] ninety-two pounds, four shillings and fourpence, . . . . . Norwich, Eighty pounds three shillings and twopence, Twenty-four thousand nine hundred [and] sev^ enteen pounds two shillings and eightpence. .. [5th Sess.] Province Laws. — 1777-78. 787 [revolutionary period — " STATE."] Barnstable County — Concluded. Harwich, One thousand [and] fifty-two pounds seven- teen shillings and fourpence £1,052 17s. 4d. Wellfleet, Six hundred eighty-nine pounds nine shil- lings and ten pence, 689 9 10 Chatham, Four hundred tifty-five pounds nineteen shil- lings and tenpence, 455 19 10 Truro, . Five hundred seventy-four pounds fifteen shil- lings and twopence, 574 15 2 Falmouth, Nine hundred fifty-eight pounds eighteen shil- lings and fourpence, 958 18 4 Eight thousand seven hundred [and] fifty- eight pounds five shillings and sixpence, £8,758 5s. 6d. IN THE COUNTY OF BRISTOL. Taunton, Two thousand [and] fifty-nine pounds eleven shillings and fourpence £2,059 Us. 4rf. Rehoboth, Two thousand five hundred eighty-two pounds four shillings and fourpence, .... 2,582 4 4 Swan[s] [3]ey, One thousand one hundred ninety-two pounds fourteen shillings and twopence, . 1,192 14 2 Dartmouth, Four thousand four hundred fifty-two pounds sixteen shillings and twopence. 4,452 16 2 Norton, . Nine hundred thirty-four pounds seventeen shillings and tenpence, 934 17 10 Mansfield, Six hundred [and] eight pounds ten shillings, 608 10 Attleborough, One thousand five hundred [and] seventeen pounds four shillings and twopence, 1,517 4 2 Dighton, . Eight hundred sixty-nine pounds and four- pence, 869 4 Freetown, One thousand [and] thirteen pounds nine shil- linffs, 1,013 9 Raynham, Six hundred thirty-'Six pounds six shillings and twopence, 636 6 2 Easton, . Seven hundred [and] ten pounds sixteen shil- lings and sixpence, 710 16 6 Berkley, . Four hundred ninety-five pounds two shillings and fourpence, 495 2 4 Seventeen thousand [and] seventy-two pounds twelve shillings and fourpence. £17,072 12s. 4d. IN THE COUNTY OF YORK. York, . Two thousand [and] twenty-three Vounds eighteen shillings and sixpence, . £2,023 18s. 6d. Kittery, . Two thousand two hundred twenty-one pounds eleven shillings, 2,221 11 Wells, . One thousand five hundred seventy-nine pounds sixteen shillings and eightpencc. 1,579 16 Berwick, . Two thousand three luindred ninety-six pounds • four shillings and fourpence, . 2,396 4 Arundell, Seven hundred [and] twenty pounds five shil- lings and fourpence, 720 5 Biddeford, Eight hundred thirty-three pounds seven shil- lings and eightpence, 833 7 Pepper [i][e]lbo. Six hundred [and] seven pounds three shil- \i(g}i\ ro , lings, 607 3 Lebanon, Two hundred twenty-four pounds seventeen shillings and tenpence, 224 17 10 Sandford, Two hundred seventeen pounds six shillings and sixpence, 217 6 6 Buxton, . One hundred ninety-three pounds five shillings and tenpence, 193 5 10 Fryeburgh, Eighty-five pounds, 85 Eleven thousand one hundred [and] two pounds sixteen shillings and eightpence. £11,102 16s. 8d. 788 Province Laws. ^ 1777-78. (Chap. 26.] [revolutionary period — "STATE."] IN THE COUNTY OF DUKES COUNTY. Edgarto[?o]n, . . [5th Sess.] Province Laws. — 1777-78. 789 [BEVOLUTIONAUY period — " STATE."] Worcester County — Concluded. Bolton, . Nine hundred sixty-one pounds one shilling and sixpence, £961 Upton, Three hundred ninety-four pounds three shil- lings, Sturbridge, Eight hundred ninety-nine pounds four shil- lings and twopence, Leominster, Seven hundred tifty-four pounds sixteen shil- lings and sixpence, Hardwick, One thousand one hundred [and] two pounds sixteen shillings and twopence, Hold[i][c]n, Five hundred twenty-five pounds seventeen shillings and tenpence, Western, Six hundred ninety-six pounds four shillings and tenpence, Douglass, Four hundred thirty-three pounds sixteen shil- lings and eightpence, Grafton, . Seven hundred forty-one pounds seventeen shillings and fonrpence, Petersham, Seven hundred forty-eight pounds twelve shil- lings and lourpcnce, . . . . . Royalston, One hundred sixty pounds twelve shillings and sixpence, Westminster, Six hundred thirty-five pounds ten shillings, . Athol, . Four hundred ten pounds twelve shillings and fourpence, Tenipleton, Five hundred [and] two pounds two shillings and eightpence, Princeton Four hundred seventy pounds sixteen shil- lings and fourpence," Ashburnham, Two hundred twenty-six pounds four shillings and sixpence, Winchendon, One hundred eighty-six pounds and twopence, Woodstock, One thousand nine hundred fourteen pounds eleven shillings and tenpence, Northbridge, . Two hundred sixty-seven pounds fifteen shil- lings Thirty-four thousand four hundred [and] ninety-four pounds one shilling and twopence. 790 Province Laws. — 1777-78. [Chap. 26.] [revolutionary period — " STATE."} IN THE COUNTY OF LINCOLN, Pownalborough, Seven hundred twenty-two pounds eight shil- lings and sixpence, £722 8s. Georgetown, . Nine hundred fifty-three pounds ten shillings and fourpence, Newcastle, Two hundred eighty-nine pounds twelve shil- lings and cightpence, Woolwich, Three hundred [and] nine pounds eighteen shillings and fourpence Topshara, Three hundred [and] eight pounds six shil- lings, Bowd[a] [o]inhain, One hundred fourteen pounds thirteen shillings and twopence, Boothbay, Three hundred sixty pounds and fourpence, . ' Bristol, . Three hundred seventy-nine pounds sixteen shillings and tenpence, Vassalborough, One hundred [and] twelve pounds sixteen shillings and tenpence, Winthrop, Eighty-six pounds two shillings and four- pence, . . ; Winslow, Eighty-eight pounds eleven shillings. Waldoborough, Two hundred fifty pounds and fourpence. Edgecomb, Sixty-six pounds thirteen shillings and eight- pence, Hallowell, One hundred twenty-four pounds nine shil- lings and [two] [ Belfast, . Thirty-seven pounds ten shillings, • fifteen shillings Warren, . One hundred forty -five pounds and sixpence, Thomasto[w]n, One hundred twenty-three pounds twelve shil- lings and twopence The lower town of One hundred twenty-three pounds twelve shil- St. Georges lings and twopence, Gardnerstown, One hundred fifty-six pounds seventeen shil- lings, Medamcook, . One hundred pounds nineteen shillings and fourpence, Pour thousand eight hundred fifty-five pounds five shillings and cightpence, . . [5th Sess.] Province Laws. — 1777-78. 791 KEVOLUTIONARY PERIOD — "STATE."] Berkshire County — Concluded. Gageborough, Two hundred ten pounds seventeen shillings, £210 17s. Orf. Hancock, Two hundred eighteen pounds two shillings and eiglitpence 218 2 8 Richmond, Four hundred tifty-one pounds seven shillings and eightpence, 451 7 8 Loudon, . Forty-eight pounds eleven shillings and ten- pence, 48 11 10 10 Washington, . Fifty-eight pounds and tenpence. 58 West Stockbridge, One hutuircd seventy -three pounds six shillings and fon»i>ence, 173 6 Alfred,* . One liiindred eighty-one pounds eight shillings and fourpcnce, 181 8 East Hoosuck, Two hundred [and] five pounds three shillings and sixpence, 205 3 Plantation No. 5, One hundred twenty-nine pounds eleven shil- lings and eightpence, 129 11 Plantation No. 7, One hundred twenty-nine pounds eleven shil- lings and eightpence, 129 11 Seven thousand four hundred [and] thirty-four pounds seventeen shillings and threepence, . £7,434 17s. 3d. SUMS TOTAL. Suffolk, . Forty thousand seven hundred seventy-eight pounds, £40,778 Os. Essex, Forty-three thousand five hundred [and] two pounds one shilling and eightpence. Middlesex, Thirty-two thousand [and] sixty-three pounds eight shillings and twopence. Hampshire, Twenty-four thousand nine hundred seventeen pounds two shillings and eightpence, . Plymouth, Eighteen thousand two hundred sixty-eight pounds ten shillings and fourpence, Barnstable, Eightthousand seven hundred fifty-eight pounds five shillings and sixpence, . . Bristol, . Seventeen thousand [artd] seventy -two pounds twelve shillings and fourpence, York, Eleven thousand one hundred [and] two pounds sixteen shillings and eightpence. Dukes County, One thousand nine hundred eighty-five pounds six shfllings and tenpence, .... Nantucket, Three thousand [and] fifty-eight pounds three shillings and fourpence, .... Worcester, Thirty -four thousand four hundred ninety-four pounds one shilling and twopence. Cumberland, Six thousand four hundred twenty-eight pounds six shillings and [two] [/b^H pence. Lincoln, . Four thonsaiid eight hundred fifty -five pounds five shillings and eightpence, .... Berkshire, Seven thousand four hundred thirty-four pounds seventeen shillings and threepence . Two hundred fifty-four thousand seven hun- dred [and] eighteen pounds sixteen shillings and elevenpence, 792 riioviNCE Laavs. — 1777-78. [Chap 26.] [rEVOLUTIONAUY period — " STATE."] teen years, within their respective towns or other place[s] next ad- joining to thei^, belonging to no other town or phice, including negroes and molattoes (and such of them as are under the government of a master or mistress, to be taxed to the said master or mistress, respec- tively, in the same manner as minors and apprentices are taxed) , at twenty shillings ; and to assess the remainder of the sum set to each town (after deducting the amount of the sums assessed to the polls as aforesaid) on the inhabitants of said towns or places as aforesaid, ac- cording to the proportion of the just value of the whole real estate by each inhabitant of such town or place, respectively, possessed in his own right, or in the right of others, lying within said town or place, im- proved or not improved ; and on the non-resident possessors of real estate, lying within said town or place, in their own right, or in the right of others, improved or not improved : saving all agreements between landlords and tenants, and where no agreement is, the landlord to re- imburse one-half of the tax ; and also on the inhabitants of such town or place, according to the proportion of the amount and just value of their whole personal estate, including money at interest more than they pay interest for, debts due to them, not on interest, monies of all kinds in hand more than they are indebted, and also the amount of the just value of all goods, wares and merchandize, stock in trade, vessels of all sorts, with their stores,appurt[u] [ejnances and appendages, plate, horses, oxen, and cattle of all sorts and ages, sheep, swine, grain of all sorts, and all kinds of produce of the laud, and of all other property whatsoever (excepting hous[e]hold furniture, wearing apparel, farm- ing utensi[a]ls and the tools of mechanicks),of which they were pos- sessed on the first day of November, one thousand seven hundred and seventy-seven, according to the price of such real and personal es- tate, on the said first day of November; and on the amount of their income from any profession, faculty, handicraft, trade or [i][(^]mploy- meut ; and also on the amounts of all incomes and profits gained by trading by sea and [on] shore, and by means of advantages arising from the war, and the necessities of the community, according to the lists ordered to be taken for assessing the tax for which such lists were taken, — making such alterations therein as the present circum- stances of any persons or the value of the several kinds of estate may require (or to take new lists if they shall think it necessary) : likewise requiring the assessors to make a fair list of said assessments, setting forth, in distinct columns, against each person's name, how much he oi she is assessed at for polls, and how much for real estate, and how much for personal estate as aforesaid ; and if as guardian, or for any estate in his or her improvement, in trust, to be distinctly expressed ; and the list or lists so perfected, and signed by them, or the major part of them, to commit to the collector or collectors, constable or consta bles, of any such town or place, aud to return a certificate of the namo or names of such collector or collectors, constable or constables, with the sum total to each of them committed, unto himself, sometime be- fore the thirtieth day of April next. [Sect. 3.] And the treasurer for the time being, on receipt of such certificate, is hereby irapowered and ordered to issue forth his warrants to the collector or collectors, constable or constables, of such town or place, requiring him or them, respectively, to collect the whole of each respective sum[.s] assessed on each particular person, and to pay in their collections, and to issue their accounts of the whole, at or before the fifteenth day of June, in the year of our Lord' one thousand seven : [SthSess.] Province Laws. — 1777-78. 793 [revolutionary period — " STATE."! hundred and seventy-eight : provided^ that the owners of unimproved land shall pay the tax that may be assessed thereon, though the same may not be in their immediate possession, any agreement between landlord and tenant, previous to the knowledge of this act made, not- withstanding. Provided^ 7ievertheJess, — [Sect. 4.] That the following persons; vizi^'^, the president, fel- lows, professors, tutors, librarian and students of Har[w]['v]ard Col- lege, who have their usual residence there, and settled ministers of the gospel, and grammer -school masters, are not to be assessed for their polls or their estates, unless their real estate be not under their actual management and improvement, or not in the parishes where they are settled ; and also all persons who have the management and improve- ment of the estate belonging to Har[w]['«]ard College, are not to be assessed for the same ; and other persons, if such there be, who, through age, infirmity or extreme poverty, in the judgment of the assessors, are not able to pay towards the public charges, they may exempt their polls or estates, or abate part of what they are set at, as they on their oath shall think just and equitable. And where no person appears to discharge the taxes on non-resident proprietors' unimproved land, to the collector, he shall publish, in all the Boston newspapers, three weeks successively, the names of all such proprietors, where they are known, with the sum of the taxes assessed on theu' lands, respectively, and where they are not known, the sum of the taxes on the several rights or divisions, and post the same in the town where the said land lays, for the term of one month ; and if no person shall appear there- upon to discharge said taxes, in such case the constable or collector shall proceed to sell so much only of said unimproved land as will be sufficient to discharge said taxes and intervening charges ; and, having given notice of the intended sale thereof, and the time and place where it will be made, in the same manner as is herein, above* directed, for giving notice to the proprietors of their taxes, shall sell the same, at public sale, to the highest bidder, and shall give and execute a deed thereof to the purchaser, expressing therein the cause of such sale saving to the original proprietor the right of redemption of any lauds so sold, at any time within three years from the time of sale ; and the same shall be reconveyed to him or them on paying, within three years, the sum such land[s] sold for, and twelve p[e/-] c[e?ijt inter- est on said sum. Provided., nevertheless, — And he it further enacted, [Sect. 5.] That the several officers and soldiers now in the army,, shall be cousider[e]d as resident in the several towns and other places to which they belonged at the time of their engaging in the army, their absence notwithstanding ; and the assessors of the several towns and other places in this state, shall consider such officers and soldiers as resident in such town or place, and tax them accordingly : provided, that such as are engaged in the Continental Army, for the term of three years, or during the war, be, and they hereby are, exempted from their poll ta:^. he it enacted, And further ^ [Sect. 6.] That the assessors of each town or other place, respec- tively, where new lists are to be taken, in convenient time before the making the assessment, shall give seasonable warning to the inhab- 794 Pkovixce Laws. — 1777-78. [Chap. 2G.] ' [heVOLUTIONARY PERIOD — ' STATE. "] itants, m a town meeting, or by posting up notifications in some public place or places in such town or other place, or notify the inhabitants some other way, to give and bring in to the assessors true and perfect lists of their polls, and of all the real and personal estate they were possessed of on the first day of November last, — viz^'^ , houses, lands, and all real estate, whether improved or not improved, and the just value of the same, — to the assessors of the town or place where such houses, lands and other real estate lay ; distinguishing those in the management and possession of some other persons, as also the amount of all their personal estate, including money at interest more than they pay interest for, debts due, not on interest, [riioie titan tJnij are indebted for'] ; and of monies of all kinds, in hand, [more than they are indebted for], and also the amount of the just value of all goods, wares [a?td] merchandize, stock in trade, horses, plate, oxen, cows, cattle of all sorts and ages, sheep, swine, grain of all sorts, and all kinds of produce of the land, and of all other property w[/ia]tsoever (excepting houshold furniture, wearing apparel, farming utensils and the tools of mechanicks), more than they [are] [^cpre] indebted on the said first day of November, according to the current price of such real and personal estate on the said first day of November ; and of the amount of their income from any p[?']o[ss][/]ession, faculty, handi- craft, trade or employment : and also of the amount of all incomes and profits gained by trading by sea and on shore, and by means of advantages arising from the war, and the necessities of the commu- which they are to render to the assessors, on oath, if required nity ; ; which oath eitlier of said assessors are hereby impowered to admin- ister. And if any person or persons shall, upon such notice given, neglect or refuse to give in to the assessors the list of the[//-] polls and rat[e]able estate, according to the d[i][e]scription thereof before given, which they were possessed of on the said first day of November, or shall bring in a false list and shall be convicted thereof before the said assessors, it shall [be allowed] [6e lawfiif] to and for the assess- ors, and they are hereby directed, to assess such person or persons, according to the best judgment and estimation they can form of the real and personal estate of [the] said person, according to the d[i][e]scription before given. And if any person or persons shall not bring in a list of their estate [s] as aforesaid to the assessors, he or they so neglecting shall not be admitted to make application to the court of general sessions, for any abatement of the assessment laid on him or them. [Sect. 7.] And if the person be not convicted of any falsehood in the list, by him presented, of the polls, renl and personal estate, such list shall be a rule for such person's proportions to the tax which the assessors may not exceed. Provided, neoertheless, — [Sect. 8.] That nothing in this act shall be construed to extend so as to require any assessors to assess any person, for an[y] estate real or personal, in his possession, that is the property of the United States, or any of them. Provide!, also, — ' And be it further enacted, [Sect. 9.] That the particular sum assessed to each town or place, shall not be considered as the exaot proportion of such town or jilace, but, being i)aid into the treasury, shall be placed to their resi)ective credit unl;il[l] the quotas shall be finally ascertained and adjusted r5TH Sess.] Province Laws. — 1777-78. 795 [revolutionary period — "STATE."] agreeable to the settlement upon the next valuation ; and if it shall then appear that any town or place has been assessed more than its just proportion of this tax, the surplus shall be deducted out of the sum at which such town or place shall be assessed in the tax next after such surplus shall be made to appear if it shall appear that ; and any town or place has been assessed at less than its just proportion, such deficiency shall be added to the tax at which such town or place shall be assessed in the next assessment after such deficiency shall ap- pear : said surplus[sj or deficiency to be adjusted by the general court. [Passed March 9, 1778.