The New-Jersey gazette — Burlington [N.J.], 1782-07-10 00:00:00, page 4

the assessors and collectors,or freeholders chosen in the
usual course, may refufe or neglect to qualify them
selves for the said office, or to perform the duties
of them refpeftively required by this aft, and that
other suitable persons willing to take upon them the
said duties, cannot be found within such townthips,
precinfts or wards, or that the inhabitants thereof
may have neglected or refufed to eleft and appoint
such officers, Be it enafted by the authority afore
faid, That in every such case it shall and may be
lawful for any two Justices of the Peace of the coun
ty in which such townlhip, precinct or ward may
e, and they are hereby required to meet together
nd appoint such fit person or persons within the said
ounty as they Ihall think proper, and the occasion
hall require, as mTcffors, collectors and freeholders,
to value, assess and colled the taxes of such town
ship, precinft or ward; and the person or persons
so appointed ihall be and are hereby declared to be
refpe&ively vetted with the like power and authority,
md Brail perform the like duties within such town-
Blip, precinct or ward, receive the like rewards,
and be fubjeft to the like penalties for neglect or de
fault with the assessors, collectors and freeholders
herein mentioned.
17. And be it enaded by the authority aforefaid,
That the collectors of the several counties shall pay
four-fifths of the specie by them received in dif
chargd of the firft payment of the tax laid by this
aft to Wdliam-Churchill Houston, Esq. receiver of
the continental taxes for the date of New-Jersey,
or to the receiver ofthe continental taxes for the time
being, and the remaining one fifth part, together with
the bills of credit by them received as aforefaid, to
the Treafurcr of the date, on or before the firft day
of October next, and the sums received in discharge
of the second payment to the persons aforefaid re
spectively in the manner and proportions aforefaid,
on or before the firft day of January next,taking their
receipts for the fame, which receipts, after having
been entered in the Auditor's office, and endorsed a
yrceably to the directions of the eighteenth feftion of
°thf aft, intitled, " An act for the more speedy set
tlement of the publick accounts," palled December
the twentieth, One Thousand Seven Hundred and
Eighty-one, shall be fufficient vouchers to difeharge
the fiid collectors severally from the monies so paid ;
and if any county collector shall refufe or neglect to
pay, within the times herein before limited, to the
receiver of continental taxes for the time being, the
proportion of monies by him received in virtue of
the directions of this act, which is herein before
directed to be paid into the hands of the laid re
ceiver, or any part thereof, he shall, for such of
fence, forfeit and pay the fun of Ten Pounds, to
be recovered with costs by the said receiver in any
court of record where the fame may be cognizable,
to and for the use of the state: and if any such col
lector shall refufe or neglect to pay to the Treasurer
the proportion of the monies by him received, which
are herein before directed to b? paid to the said
Treasurer, or any part thereof, within the times
herein before limited, or shall refufe or negleft to
perform any of the duties enjoined on him by this
act, he shall, for every such offence, forfeit rid pay
the sum of Ten Pounds, to be recovered with cots
by the said Treasurer, and applied as aforefaid ; and
the said county collectors respectively shall have and
retain in their hands the sum of One Penny per
Pound, for all the tax by them received and paid
in virtue of the directions of this aft; and like
wise Six-pence for every mile his place of abode
may be distant from the treasury.
18. And be it enafted by the authority aforefaid,
That if any Justice of the Peace of this state shall
neglect or refufe to do any duty, matter or thing
required of him by this ad, every such Justice, so
neglecting or refuting, shall forfeit for each offence
the sum of Six Pounds, to be recovered and appli
ed as is herein after directed.
19. And be it enafted by the authority aforefaid,
That the collector of the county, on behalf of the
county, shall prosecute for all fines and forfeitures
before-mentioned which may become due by virtue
of this aft, excepting where it is otherwise directed.
20. And be it enabled by the authority aforefaid,
That if the collector of any townlhip, precinft or
ward, shall make default in not paying the money
by him collected, an 1 every part thereof, to the col
lector ofthe county to which he belongs, at the times,
herein before specified, he shall, besides the forfei
tures herein before-mentioned, be fubjeft to an acti
on of debt at the suit of the said county collector
for the recovery of the whole sum, or any part
thereof, with interest and costs of suit; and if any
county collector shall make default in not paying
to the receiver aforefaid the proportion of the money
by him received, which is herein before directed to
be paid to the said receiver, or any part thereof,
or shall make default in not paying to the Treasurer
the proportion of the money by him received, and
herein before directed to be paid to the said Trea
surer, or any part thereof, he shall, besides the for
feitures before-mentioned, be fubjeft to an action
of debt at the suit of the said receiver and Treasur
er refpeftively, for the recovery of the whole sum
TRENTON: Printed by ISAAC COLLINS. Advertisements of a moderate Length are inserted for Five SbiFr,
each the firft Week, and One Shilling and Three-pence for every Continuance, and long Ones in Proportion ; and by whom
Essays, and Articles of Intelligence are thankfully received.
unpaid to each, with intereß and costs of suit.
21. And be it enacted by the authority aforefaid,
That it shall and may be lawful for the Justices of
the Peace of each county in this state, or any three
of them, and the majority of the freeholders chosen
22. And be it further enaCted, That if any coun
ty collector shall squander or embezzle the money
belonging to the state intrufted in his hands, so that
recovery thereof cannot be had by the Rate, the
said county shall be liable to reimburse the sum so
squandered or embezzled, to be added to the next
quota of the tax of such county.
23. And be it enacted, That the goodsand chat
tels of all tenants or persons residing cn, or having
the care of any lands cr tenements, shall, on de
fault of payment of the tax affefled thereon, be lia
ble to be diftrained for the fame, and in case the
tenant or person having the care of any such lands
or tenements shall pay, or his or her goods be dif
trained for the tax, then, and in that case, it shall
and may be lawful to and for the said tenant to
deduct the sum so paid out of the rent so agreed
for, or to recover the fame from the owner by acti
on of debt in any court where the fame shall be
cognizable, together with costs of suit. Provided
always, That nothing in this aft contained shall in
any wife extend to alter any contract made and sub
sisting between any landlord and tenant.
24. And, for the recovery of the tax laid on un
improved and untenanted tracts of land, the owners
whereof do not reside in' the county where such
lands are tituated, Be it enacted, That the collector
of the townlhip, precinct or ward, wherein any
such lands or tenements are situated, shall, on ne
gleftof payment, apply to some Justice of the Peace
of the county where such owners may reside, who
is hereby required to grant his warrant of distress
for recovering the fame with coils, agreeably to the
directions before given for that purpose in this aft,
and the tax when recovered shall be paid into the
hands of the Justice who granted the warrant, and
by him to the collector aforefaid, on his application
for the fame.
25. And, for the direction of the collectors of the
several precinCts, townships or wards in each re
fpeCtive county in this Rate, in the mode to be by
them pursued for the recovery of the tax affefled
on such unimproved and untenanted tracts of land,
the owners whereof do not reside within the Rate,
Be it enaCted, That the said collectors shall, on de
fault of payment of the tax assessed on such lands
as aforefaid, within the times limited in this aft,
return the delinquencies to some Justice of the Peace
of the county, who is hereby required thereupon to
issue his warrant to any constable thereof, to levy
distress on so much of the timber, wood, herbage
or whatever other fileable property belonging to the
Hid owner or owners may be found on the premises,
as will pay the tax and costs, in like manner as in
this aft is before directed.
26. Apd be it further enabled, That where the
assessor or collector for any townlhip, precinct or
ward, in any county in this Rate, shall make oath
or affirmation before any Justice of the Peace of the
county, that it is dangerous or unfafe for him alone
and unassisted to perform the duties enjoined on
him by this aft, it shall and may be lawful for such
assessor or collector, and he is hereby authorized
and required to give notice by advertisements in
such and so many places as the said Jußice shall di
rect, requiring all persons residing within the li
mits of such dangerous or unfafe diftrid, person
ally to deliver or otherwise to transmit in writing
to the said assessor at such place and time as shall
be directed by the said Justice, a lift of all their
ratable estates, and to the collector the amount of
their taxes, which notice so given shall be deemed
and taken to be a legal demand for every such rata
ble estate, and also for each and every person's tax
resident within the diftrift aforefaid; and in case
any such person shall negleft to deliver or transmit
to the said assessor the lift of his ratable estate with
in the time appointed by the said Justice, the said
assessor shall be, and he hereby is authorized and
required to take a lift of such delinquent's ratable
estate, as nearly as he can ascertain the fame, or
shall rate such delinquent difcretionally, and the
assessment so laid shall be collected by the collector
of such precinCt, townlhip or ward.
for the said county, to call the county collector to
an account refpeCting the money he shall receive
by virtue of the directions of this aft at facb time
and times, and as often as the said Justices and
freeholders may deem convenient ; and all monies
remaining in the hands of the said collectors alter
the quotas of the county shall be paid in as afore
fdid, shall by the said Juftice^ and freeholders be
credited or applied to the use of the townlhip, pre
cinft or, ward wherein the said monies were raised ;
and the county collectors severally are hereby re
quired and commanded to lay copies of the respec
tive assessments and accounts of deficiencies, and
of all monies affefled and levied on the county, de
livered to them by the townlhip collectors, before
the Justices and freeholders of the refpeftive coun
ties, at their Bated meetings.
27. And be it further enabled, That the coT
lector of such townlhip, precirft or wa r d, as before
described, shall, in the advertisements 10 be by him
set up as aforefaid, fpecify the name of each per-'
son resident within such dangerous cr unfafe difirict,
and the amount of his tax, as well as the time and
place where he is to attend to receive the fame;
and in case any person resident as aforefaid shall
neglect to deliver cr transmit the amount of his tax
to the faid' collector within the time limited in the
said advertisements, as ascertained by the said
Justice, the said collector hah make return of the
delinquencies ^before directed in tffiis aft, and it
the constable to whom the warrant of distress shall
be directed shall think it unfafe to colled the said
delinquencies without afiiftance, shall make oath or
affirmation as before mentioned in the case of the
assessor and colleger, and fnall produce a certifi
cate thereof signed by the Justice before whom the
fame was made, to the Colonel or Commanding-
Officer of any regiment of militia in the county,
the said Colonel or Commanding-Officer shall be,
and hereby is authorized and required thereupon,
to order out such and so many of the militia of his
regiment as he may,deem fufficient for the protec
tion of the said cdnilable, who shall be admitted
to do the said service on hortc-back, and shall,
while engaged in that duty, be entitled to, receive
the pay allowed to horse-men while in actual ser
vice, together with a reasonable compensation for
their subsistence, to be ascertained and certfied by
the said Colonel or Commanding-Officer, Which
certificate shall also contain the whole amount of
the pay of such guard while on the said duty, and
shall be delivered to the assessor of such townlhip,
precinft or ward, or to his successor, and the
amount of the fame assessed on the several delin
quents in their next subsequent tax, in proportion
to the value of their estates refpe&ively.
28. And be it enacted, That the sum of Nine
Thousand Pounds, of the specie which shall be col
leded and paid into the treasury of the Rate in dis
charge of the tax laid by this a&, shall be appro
priated ar 1 applied as a fund for the payment of
the intereß which is or may become due on the
certificates given by any of the late county con
tractors of this Rate, or on furpins certificates given
by the collectors of the several townffiips, precincts
or wards therein, and for the payment of interest
due on the bills of credit issued on the faith of this
Rate, agreeably to the resolutions of Congress of
the eighteenth day of March, One Thousand Se
ven Hundred and Eighty: and that the sum of Five
Thousand Pounds shall be appropriated for the pay
ment of the militia and of the troops raised for the
defence of the Rate, in addition to the sum particu
larly alotted by law for the said purpose, and for
the support of the government of the state ; and in
case the said sum cf Nine Thousand Pounds.fhall
be infufEcient for the difeharge of the whole inte
reß due as aforefaid, the fame shall be apportioned
to the several counties, in proportion to the amount
of the said certificates in them refpe&ively, until
further funds for their difeharge shall be provided
by the legislature.
29. And it is hereby further enabled, That the
treasurer shall retain in his hands all the bills of
credit emitted agreeably to the resolutions of Con
gress of the eighteenth day of March, One Thou
land Seven Hundred and Eighty, which he may re
ceive in difeharge of the tax laid by this att, to be
cancelled and destroyed at such time and in such
manner as shall be directed by the Legislature„
30. And be it enacted by the authority aforefaid,
That in every case where it shall so happen that the
tax by this aft laid cannot, by reason of an actual
invasion of the enemy, be assessed and collected
within the times herein before limited and prescrib
ed, the fame shall be assessed and colle&ed as soon
as the invasion shall cease, and the enemy is re
moved.
31. AND WHEREAS, through the neglect of the
collectors of several of the counties of this state, in
not having transmitted to the Legislature the du
plicates of the affeflments made agreeably to the di
reftions of an aft, intitled, 'An Act to raise the sum
of One Hundred and Fifty Thousand Pounds, in
money and certificates, in the state of New-Jerfey,'
passed the # twenty-sixth day of December, One
Thousand Seven Hundred and Eighty-one, the quo
tas laid upon the several counties by this aft may be
disproportionate, Be it therefore enacted, That' if
it shall appear on the next Settlement of the quotas
of the several counties by a more clear and com ete
account of the several persons, articles and thing;
made ratable therein, that the quota of any county,
as laid in this aft, is greater than its just proporti
on, the surplus frail be credited to such county ir
the Settlement of its next quota.
32. And be it further enacted by the authority
aforefaid. That the several assessors, collectors anc
freeholders, while employed in the Services hereii
refpe&ivcly required of them, shall be exempted
from actual service in the militia.
Passed at Trenton, June 22,.782.