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

OIL iheH respective uusts.tihu shdii nave the same
allowance from such pIsDtations as such officers
are entitled TO by law in towns.
SECT. 9. BE az further enacted, That the assessors
SO chosen aud sworn shall thereupon take list
of the rateable polls, aud valuation of the
tates of the inhabitants ofsuch plantation.
SECT. 10. BE HfuTstsr enacted, That the as
SCISSORS, who shall from time TO time be chosen or
appointed for such plantation, shall have power
and they are hereby required 10 issue their war
rauts for calling meetings OF the inhabitant. there
Of IN the Month Of March or April annually, for
choosing such officers az aforesaid, who shall be
sworn by the moderator, or some Justice Of the
Peace aforesaid.
SECT. III. Be a. further enactsd, That every
moderator Of plantation meeting, shall De held
, and obliged 10 notify the plantation officers TO
appear, either before b mself or some Justice OF
the Peace, within seven days from the time a.
their being chosen, and take tho necessary Uaihs,
and IN case Of neglect shall forfeit AZ. pay the
sum of ten dollars 10 the of tho plantation, 10
be recovered by an mhabitaI; thereof before any
Justice OF the Peace WITHIN the same county.
| SECT u BE further enacted, That the asses
sors OF each town or plantation, in convenient
time before they proceeG 20 make any assessment,
shall give seasonab!e warning TO the inhabitants
| oy posting up notifications IN some public place
| 10 SAID town or plantation, or notify the respect
! i've inhabitants III some other wav, TO make and
brinsi IN to them, the said assessors true and
perfect lists Of their polls, znd of all their estates
both real and personal (savins such estate as IS
or may by law, from time TO time be exempted
| from taxation) which they were possessed Of at
such periods as the Legisla ture may from time to
time order and direct. And if any person or per
sons shall not bring IN list of their estates as
| Aforesaid, TO the assessors, he, she or they so
negectinS or refusing, shall not be admitted to
make application to the Court of Sessions for an
| abatement OF the assessment so laid on him, her
or them, unless such person or persons shall make
1t appear to the said Court that it was not within
the power of him, her or them, TO deliver to the
assessors respectively, list Of his, her or their
rateaole estate, at the time appointed for that
purpose. Aud if the assessors suspect any false
hood In the lists Of polls estates 70 them pre-
sented as aforesaid, then the said assessors, or
either OF them, shall require the person present
ing such list, to make solemn oath that the same
/ IS true which oath the assessors, or either OF
them are hereby empowered to administer; and
such list being exhibited on oath, shall be a rule
Tor that persons proportion of the tax.
! SECT. 10 BE al further enacted, That if any
person or persons shall at any time be aggrieved
at the sum or sums set and apportioned upon him
orthem by the assessors Of any town or plantation,
and shall make it appear unto the assessors for
the time being offs such town or plantation, that he
! or they are rated more than his or their ps6por-
ton, according to the rules gwen in theeSct or
acts OF the legislature for making the said assess
ment, the said assessors for the time being shall
make reasonable abatement to the person or
persons so aggrieved; aud ifthey shall refuse 50
10 do, such person or persons complaining in wri-
ting unto the next Court Of Sessions within that
county, and making it appear that he or they
over-rated as abevesad, he or they shall be
leved by the said court, and shall be reimbursed
of no nj at
where such assessment was made, so much as the
said court or assessors respectively shall see
to a5ate him or them with the charges; and the
said Court OF Sessions are empowered, such
complaint being made, to require the assessors or
clerk to produce the valuation by which the as
sessnent is made, or copy thereof
SECT. IA. Be 1t further enacted. That the asses.
sors of any town or plantation may and are here
by authorized and empowered TO apportion on
the polls and estates according to law, such adj
ditlonal sum over and above the precise sum to
them committed to assess, as any fractional dvis-
ion of such precise sum may render convenient 10
the apportionment thereof, not exceeding FIVE
per centum on the sum so committed; and it shall
be the duty of such to certify such town
or plantation treasurer thereof
SECT. Is. BE ii further enacted That all coun-
~, town and plantation rates and taxes shall be
assessed and apportoned by the assessors of the
seVerai loves or plantations within this state, up
on the polls Of, and estates within the same, ac-
cordins to the rules that shall be prescribed in
and by this act, and the then last tax Of the leg
islature and such assessors shall cause attested
copies OF such assessments and valuations 10 be
lodged in the clerks Office ofthc place wherethe
same are made, or file the same in their own office,
If any such they have.
SEsT. is Be ii further enacted, That il shall
and may be lawful for the assessors Of any town
or plantation to add their proportion Of the state
and county tax TO any Of their other taxes, and
make out warrants and certificates accordingly
SECT. II. BE ii further enacted, That the war
rant TO be issued by the selectmen or assessors
for the collecting and gathering in Of the state
rates or assessments shall be in substance as fol
lows: SIS. To A. b. Constable or Collector
OF the town Of A. within the county of S. Greet
ing In the name of the State Of Maine, you are
required to levy and collect Of the several per
sons named in the list herewith committed unto
you, each one his respective proportion therein
set down of the sum total Of such LIST, il being
this towns proportion of tax or assessment Of
dollars and cents, granted and agreed upon
by the legislature Of said state, AT their session
begun and held at P. on the day of for
defraying the necessary charges of securing, pro-
tectips and defending the same and you to
transmit and pay in the same unto J. G. B. treas
of this state, TO his successor IN that Office
and to complete and make up an account of your
collections OF the whole sum, or before the
day of and if any person shall refuse or neg
/ lect TO pay the sum he is assessed in the said
! list, to distran the goods ~ chattels Of such
person to the value thereof and the distress 50
taken, 10 keep for the space Of four days, at the
cost and charge Of the owner: and If he snail not
pay the SUN 50 assessed within the said four days,
4 - a.