The Portland gazette. [volume] (Portland, Me.) 1818-1824, 1821-05-29
LAWS OF MAINE.

A1N
In hs gear ofour Lord on thousand eigL, hundred
and fIcef.iy-oHe.
AN ACT concerning the assessment and col
lection OF Taxes.
DEh enacted By the Senate and
SFe' ]. Is House Of Representative an Legs.
lature assembled, That annually at the same
meeting when other town officers are chosen by
the respective towns in this State, there shall be
chosen by the qualified voters then present and
voting. or the major part Of them, three OF five
meet persons, 10 be OF all such rates and
taxes as the Legislature shall order and appoint
such town to pay, towards the charges oithe gov
erpment within the space OF one year from the
choice Of such assessors, unless the warrant for
the assessment shall not be by them received be-
;ore the first day of March succeeding, and in
case Of its being received afterwards, it shall be
delivered 10 their successors in Office, who shall
be under the same obligations TO make the as
sessnIent as their predecessors would have been
under, if they had seasonsbly received the same,
who shall also be the assessors of county aud
town taxes and each assessors so chosen or
appointed as hereinafter prescribed, shall within
the space Of seven days next after being notified
thereof, be sworn before Justice ofthe Peace,
or before the town clerk, TO the faithful discharge
of his duty, in the form following: You A. b.
one Of the assessors for the of q. for the year
ensuing, do swear, that you will proceed equally
and ImPartially. according to your best skill and
judgment, in assessing and apportionng all such
rates and taxes as you may, according to law, be
directed to assess and apportion during that time.
go helf you God. And the assessors so CHOSEN
and sworn shall a.sess the polls and estatrs with
in such town their due proportion of any tax,
70 rtIoS IN ha rt fnr
same. and 10 thi, act, AMI make perfect lists
thereof under their bapS9, or the hands Of the
major part of them, 2nd commit the same to the
constable or coa,tabes, collector or collectors Of
their town, IL any there be, otherwise to the
Sheriff, or has Deputy, with warrant under
their hands in the form hereinafter directed, and
return certificate thereof to the treasurer of this
State, for the time being, with the name of the
officer to whom they shall have committed the
slime assessment, with warrant AS aforesaid to
collect and the said assessors shall also have
their assessment recorded in the town book, or
leave an exact copy thereof by them signed,
with the town clerk, or file such copy in the as
SCISSORS office where any such is kept, before the
same shall be committed TO an officer to collect
and at the same time shall lodge in the said
clerks Office the invoice or valuation, or a copy
thereof from whence The rates or assessment:
are made that the inhabitants or others "a ted
may inspect the same ard If any assessor, after
being chosen and notified 10 sake the oath Of an
assessor in the way and manner other town Off
GERS are notified apd summoned, shall neglect tc
appear, or appearing shall refuse TO be sworn,
he shall forfeit and pay the sum Of fifteen dollars
for the use Of the tewn, te be recovered by their
treasurer. before the Circuit Court Of Common
Pleas For the county in which such town lies, by
complaint: Prorided altrays, That it shall be in
The power Of the Circuit Court Of Common Pleas
for the same county, upon reasonable excuse
made to them by any assessor that shall refuse 10
accept as aforesaid, 20 remit If they see Cause,
the penalty sforessid. And the selectmen OF
every such town, when any one or more of the
assessors so chosen shall refuse afore SHALL
forthwith, after notice thereof, summon a meet
ing of the qualified voters Of such town TO choose
an assessor or assessors IN the room Of such as
SCISSOR or assessors so refusing, which voters, 50
assembled, shall accordingly choose many
assessors as shall be wanting 10 complete the
number which the town az the time of the first
choice voted should lie elected. AND said COM
rlaint in substance shall be as follows. To the
Justices Of the Circuit Court Of Common Pleas
for the county Of to be held at within
and for the county aforesaid. on the Tues
day of next. complains A b treasurer Of the
of that c ID Of [additiOnl on the day
of last, was duly and legal, chosen by the
qualified voters Of The sand 10 serve as an
assessor thereof, aud that the said was mott
fed 10 take the oath Of that office as the law di-
reefs: vet the said 9 ID has for the space of sew
en- DAYS after being notified as aforesaid neglect
ed. and sill neglect TO take the said oath,
whereby he hath forfeited the sum OF hiteen
dollars for the use OF the said wherefore
your complainant prays that a warrant OF distress
NAV be issued against the said G ID for the for
ieitnre aforesaid, IN form and manner as the law
directs Datedat the day OF
ammo Domino. 1872 B Treasurer. And the
same form. raufaiis nlUsan9 s. NAV be used in the
recovery of any penalty which may be incurred
by any person chosen as town or plantation
office, who shall neglect to take the oath OF Office
as required by law.
Seer. 2. BE ~ further enGeisd, That II any
town shall not choose assessors as aforesaid, or II
so many Of them so chosen shall refuse to accept,
as that there shall not be such number Of them
4. any town shall vote to be the assessors there
of. then the seiectmen Of such town shall be,
and hereby are declared and appointed the as
SCISSORS thereof; and every one 81 them shall be
duly sworn 70 the discharge OF the trusts and
each assessor shall be paid out OF the town treas
ury one dollar Tor each whole day he shall be ne
cessarily employed IN that service.
SECT. :. he Il further eaastsc, That my