The Newhampshire gazetteer — Exeter, N.H., 1792-10-19 00:00:00, page 1

For eftablilhing an equita
ble method of making
taxes, and for afeertain
ing the powers of fe
leftmen.
Puffed Feb. 8, 179'°
BE it enabled by the Senate
and Hou/e of Represen
tatives in General Court con
vened, That the selectmen
of the several towns in this
state, be, and they hereby
are authorized, empowered
and required seasonably in
every year to aifefs the polls
and estates within such
townsaccording to the rules
and directions of the law,
their just and equal propor
tion of all funis of money,
granted by the general
court, for which they shall
have a warrant under the
hand and feaTof the treasur
er of this Rate for the time
being, and their proportion
of all sums of money voted
and agreed to be raised by
the justices of the court of
general-sessions of the peace
in the fame county, for
which they shall have a
warrant under the hand and
seal of the treasurer of the
fame county ; and all such
furus of money as shall be
voted to be raised at any
legal meeting by the inhab
itants of their town ; and
they shall also assess the
polls and estates within such
town, all such fums/of mo
ney, as they may by any
law of this state Reauthori
zed and empowered to as
sess. And the feleamen
may from time to time, if
they judge it necessary and
convenient, in assessing the
state, county and all other
taxes, assess a sum over and
above the sum required to
be affeffed,not exceeding one
(hilling on every pound re
quired to be assessed, to an
swer any abatement that
may be necessary in colled-
EXETER, ( Ne'w-Flamp/hire) Printed and Published by HENRY RANLET, at Nine Shillings per annum.
Newhampfhire
OF THE STA PE OF
New-Hampshire.
FRIDAY, October 19, 1792.]
LAW S
An ACT
And the feledmen shall
make lifts of all such assess
ments under their hands,
and commit the fame unto
the collector or colle&ors of
their refpedlive towns, with
a warrant under their hands
and seal in due form of law ;
and in such lifts shall be set
down and exprefled the
names of all the inhabitants
or residents therein, taxed
for polls and estates, or eb
tates only, and their several
proportion of eacli tax ;
and a particular description
as hereinafter mentioned of
the estate of any persons
taxed in such lifts, who are
not inhabitants of such
town,and the proportion of
such estate to eacli tax. And
the laid feleamen shall cause
a fair entry and record to
be made of all invoices by
them taken, and afTeffments
by them made, in a book of
record of the doings and
proceeding of the selectmen
in their laid ollice, which
book shall be the property
of, and shall be open to any
of the inhabitants of laid
town.
ing such taxes : And the
laid overplus sum shall be
paid to the town-treasurer,
or to the feledmen, for the
purposes aforefaid, and for
the use of such town or
place.
And the said feleamen
shall also have their alicii
ments recorded by the town
clerk in the book of records
belonging to such town, or
shall leave an attested copy
with him seasonably for that
purpose, and a copy of the
invoice from which the as
sessment was made shall be
recorded or left with the
townclerk in manner a
forefaid, that the inhabit
ants or others rated may
infpea the fame.
rind be it further ena^ed.
That the fcle^men of the
several towns shall seasona
bly return to the refpeaive
tre'afurers, 01 "persons to
whom they shall order the
THE
rind be it further enabled,
That the inhabitants of the
several towns within this
state, shall annually exhibit
to the Selectmen a just and
true account of their polls
and estates rateable by law.
And the fele&men shall give
warning at any public meet
ing, or pott up notifications
at some public place or places
in such town, or in some o
ther way notify the refpec.
tive inhabitants of fucli
town, of the time and place
in such town, when, and
where they will meet to re
ceive fucli account, and the
said {electmen may make
personal application to the
refpeaive inhabitants of
such town, for an account
oftheir polls and rateable
estate, in the manner afual
ly pra&ifed in this state, or
in any manner such town
may agree upon, and said
invoice shall be taken, of
what the relpe&ive inhabit
ants shall be pollened of on
the firft day of April annu
ally,and (hall be taken some
time in the fame month ;
and in case any person shall
remove from any town after
the firft day of April, he
shall pay his taxes that year
in the town from whence
he removed, and if any per
son shall neglect, after be
ing duly notified, or shall
refute when called upon in
person, by any of the feledf
men to give a true account
of his poll and rateable es
tate on oath, if required,
which oath any feleftman
is hereby empowered to ad.
collector to pay any sum or
lums of money, the name or
names of the collector or
colle&ors within their re
spective towns, with an ac
count of the sums he is or
dered to collect and pay to
them refpedively, the date
of the warrants given to him
for that purpose, and the
time when he was ordered
to pay the fame to the re
fpeefive treasurers afore
faid.
)Gazetteer.
[Numb. 15 of Volume 7.
minister, the fele&men may
set down to such person or
persons as mucli byway of
doomage as they shall judge
equitable, and make the as
sessment accordingly, which
shall not be abated by the
ieflions,unlefs in cases where
the person is unable to ex
hibit a particular account,
and offers to make oath that
that is the real case, and
that he has used every en
deavour in his power to en
able him to make out such
account.
rind be it further enabled.
That if any person in giv
ing in an account to the
fele&men of his estate rate
able by law, shall not give
in the whole of his estate so
rateable, but shall conceal
some part thereof from the
knowledge of such feleamen
they may for any estate so
concealed and not given in,
upon difeovery of the fraud,
rate such person in all taxes
of that year, four times as
much as such estate, if giv
en in by the owner would
by law have been rated or
taxed.
And be it further enabled.
That the fele&men, be, and
hereby are empowered to
abate any taxes,as well those
assessed by their predecefl'ors,
as by themselves, of any
person applying for the
fame, provided fufficient
reason for such abatement
be shewn ; and if the fe
le&men deny or refufe to
make such abatement, the
person conceiving himfelf
aggrieved by any tax or as
sessment, may apply by w%y
of petition, except in tfe
case beforementioned, to the
court of general-sessions of
the peace in the fame coun
ty, who are hereby empow
ered to make such order on
the premises as justice may
require. Provided that such
application be made within
nine months after such per
son fhafl have been notified
of luch assessment, and
requested to pay the lame.