The Massachusetts spy, and Worcester County advertiser. [volume] ([Worcester, Mass.]) 1825-1831, 1831-04-20
IT AT E L A w s.
AN ACT to ascertain the Rateabie Estate
within this Comm onweaith.

within this Comm onwea!th'
Sec. !. BE 1t enGeLed dc, Thai UNI ,,;,h
for each city town, district ana Gun. oDe tbonsand
in this Commonwealth, fer the yeaI one .n1u nr
eight hundred and thirty-one, shaii' 1h " ee'vte
the first day of October next lANS @iI ~ "a .le
Secretsry's Office true and psrlsCt ist' cohioIm-
ably to the list hereto Of sivfeen
"a ~ 91.ysrds whether at home or abroad, Ids
tosm iSbiPG snch as are exempt from taxaton,) and
XII r,tesIle estate both real and personal lying
;tb; tbrir city towns, districts and other places
toni exempted BY law from paying State taxes) ex-
messing by whom occupied or possessed, particu.
iarly mentioning dwelling houses and shops under
the same roof or adjoining thereto, shops separate
from them, distil-houses, tan-houses, warehouses
and stores Wharves grist mills fulling mills saw
mills, iron works and furnaces, and all other build
ings aud eeifces Of the value of twenty dollars and
upwards, and the number of tons of vessels and
small craft Of every kind, upwards of FIVE tons
burhen, computing the same according to the
rules established by the laws of the United
States, whether at home or abroad, and the amount
OF each persons whole stock in trade, including
all goods, wares, and merchandise, at home
abroad, paid for not paid for; also, those
in their hands by factorage, ALSO government
securities of all kinds particularly distinguishing
securities of the United States, and all other mon
eys at interest more than any creditor pays inter-
est for also the whole amount of moneys on hand
including such as may be deposited in any bank
other incorporated company, with any agent,
IHe amount OIL STOCK Hclu DY lHe SlOC@ilOluCTS III
any bank or insurance company, and shares orprop-
erty in any incorporated company for bridge, ca
nal turnpike road and shares or property in any
other Incorporated company possessing taxable
property; the number of ounces OF plate of all
kinds exceeding twenty dollars in value; the num-
Der of horses neat cattle, sheep and swine of the
respective ages in the said mentioned. Provided
hOtserer, that all the machinery employed in any
branch of manufactures, and belonging to any cor
poraton, coparnership person or persons, of this
Cto4a che ko fala aud p1tu cd in
the respective cities, towns, districts or other
places wherein such machinery may be suated or
employed and prorided fttIther, that in taking
and returning the shares in any manufacturing cor
poraton there shall frstbe deducted therefrom the
value of the machinery and real estate belonging
to such Corporation. And the said assessors, in
taking the said valuation, shall distinguish the diff
ferent improvements of land, and return the list
in the following manner, viz The number OF acres
Of pasture land with the number of cows wi tn the
after feed of the whole farm, the same land will
keep the number of acres of tllage land annually
improved for that use; the number of bushels of
grain and Of all sorts the will yearly pro-
dlce the number of acres of salt marsh, with the
tons of hay annually produced therefrom; the
number of acres of English upland, and fresh mead
moving land, with the tons Of hay of each sort
annually produced thererom also, all COW rights
and all wood land of every sort, and lands belong
ing to any town or other proprietary, improved or
unimpreYed also, the number Of acres improved
for roads and covered with water according to the
best estimation of the assessors, and all such lands
the owners and occupyers of which are holden to
pay quit rent Harvard College, pursuant to the
direction of the original donor or DONORS that the
same may be considered in the valuation which
may be established in pursuance Of this Act, ex-
ceping all the estates belonging to Harvard Will
liams, and Amherst Colleges, and to incorporated
Theological Institutions and academies and also,
the estate belonging to the Massachusetts General
Hospital, and improved for the purposes of that
Institution: Prorided Glodys, That the several
ticles of the produce of the lands, herein before
enumerated, shall not be taken into consideration
in forming valuation for any other purpose than
for ascertdining the relative value of lands in the
various parts fthis Commonwealth. And the said
assessors shall cause all the columns of the sever
al articles contained in the several lists to be care
fully cast up and footed, and the lists of the polls
and rateable estates to. be taken aforesaid shall
be taken as of the first day Of May next.
Sec. 2. Be It further enacted That it shall he
the duty of the assessors of the oldest incorporated
town adjacent to any unincorporated territory with
in tho same County, to make valuation of the
polls and estates of such unncorporated territory
agreeaby to the provisions OF this act, and keep
accurate account of the expense incurred in max
ing the with view to its future assessment
upon the polls and estates of such unincorporlted
Territory.
Sec 5. Be it further enacted, That the said
assessors before they enter this work, shall
take the following oath or affirmation, viz You,
A. B. being chosen an assessor for the year one
thousand eight hundred and thirty-one do swear
Tor affirm,) that you will faithfully and impartaly
according to your best skill and Judgment do and
perform the whole duty of an assessor, as directed
and enjoined by an act of this Commonwealth, made
in the present year, entitled An Act to ascertain
the rateable estate within this Commonwealth u
without favor or prejudice So help you God.
Which oath or affirmation may be administered by
such officers are now authorized, by law to ad-
minister the usual oaths to town officers And
each and every assessor shall be allowed by the CITY
town, district, or other place to which he belongs
the sum of one dollar and twenty-five cents for
every day, which he shall be necessarily employed
in doing the duties enjeined by this Act
Sec. 4. Be ftflrtter enacted, That if any as
SCISSOR of any city, town, district, other place
within this Commonwealth, for the year aforesaid
shall refuse to take such oath or affirmation or
having taken the same, shall neglect or refuse to
do and perform the duties required by this Act or
shall act in any way fraudulently or deceitfully
therein, he shall, for each of those offences for
felt and pay fine of not less than one hundred
dollars, nor more than two thousand dollars, at the
discretion of the Court, before whom trial shall be
had And every person liable to be taxed, and not
out of this Commonwealth, on and from the first
day of May next, to the first day of August next.
who shall refuse, or willfully neglect to give the
assessors, in writing, and on oath or affirmation if
required, (which oath or affirmation the said as
SCISSORS are hereby respectively empowered 10 adj
Minister true account of all his or her rateeble
estate, according to the true intent and meaning
OF this Act, shall be doomed by the said assessors
according TO their best skill and judgment, to the
full amount Of his or her rateable estate And the
oath last mentioned shall be of the following form
VIZ: You, c. D. do swear, Tor afirml that all youT
rateabe estate, comfortable to this list here shown
by you, doth not exceed this account, by YOU nov,
exhibited, according to your best knowledge and
judgment So help YOU God. PROVIDED neper
tteIess, That every person conscientiousy scrupu-
lous Of taking oath, in the form required bv law
who shall be required to take either of the oatbs
aforesaid, shall be excused therefrom upon solemn
iy and sincerely affirming the tHuth Of the declar
atoms therein contained, under the pains and pen
Alties of perjury.
Sec. 5. Be It further enacted That the Treas
urer Of this Commonwealth shall forthwith trans
nit to the Sherifs of the several Counties, num-
Der ofcopies Of this act, and of blank lists of the
form prescribed heren sufficient for the use of the
assessors of the city, towns, districts, and other
places, in their several counties. who are berehv
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