The Manchester journal. [volume] (Manchester, Vt.) 1861-current, 1862-12-30
NO. 80.


~ person 10 be a commissioner, and
also III person 10 br a collector.
Such persons shall, as far "a practice.
bic, be residents Of some town near to
such cores or unorganired towns, and
they shall hold their office iill others
are appointed.
2. Said commissioner immediate
| ly after his appointment shah be sworn
to the faithful discharge of his duty,
a certificate ofwhicli oath shall be en-
dorsed on his commission, which COM
mission, with eefli6taie thereon, he
shall cause to be recorded In the Of
flee Of the County Clerk Of the Coun.
~ where he resides. Such commits.
sioncr shall, and he is hereby author
lied, on or Immediately after the first
day of April in each year. to take the
list OF all the persons in said cores or
unorganized towns, whose polls, per-
sonal property, and real estate, are
liable TO taxation, aud also the prop
erty, real and personal, Of non-resi-
dents, In the same manner as listers
of towns perform their duties in their
respective towns. Such list shall,
when completed, be deposited in the
town clerks Office in the town In
which such commissioner resides, and
be subject TO examination in the same
manner, and for the same purposes as
lists of towns now are, and applica-
tons for abateTients and corrections
shall be made to such commissioner in
the same manner as such applications
are made TO listers in towns. Such
commissioners shall have the same
power to act in the premises as listers
and selectmen have, in like cases, ID
towns and shall on or about the first
Tuesday Of October, in each year, re-
turn copy Of each list by him made,
to the Treasurer Of the State. The
first appraisal Of The real estate made
by the commissioner in making said
list, and the appraisal so made al the
expiration of each five years thereaf-
ter, shall be the basis of taxation, sub
ject to such corrections and alterations
by the commissioner, rs listers Of or4
ganized towns are authorized to make
each year; and il shall not be requir-
ed that said list should be revised or
acted upon by the committee Of listers
or the committee Of the Legislature to
average the grand list.
3. Whenever any State tax shall
hereafter be assessed ON the polls and
rateable estate Of The inhabitants Of
this State, the Treasurer shall make
out tax on the copies of the lists 20
returned TO him by such commission
ers, and shall Immediately transmit TO
each Of the collectors, appointed by
virtue Of this act, tax bill on the
list Of all the cores or unorgahized
towns in their respective counties,
with his warrant attached thereto,
comanding such collector to levy and
collect such tax, and pay the same in
to the Treasury.
4. II shall be the duty Of every
collector, appointed by virtue Of this
act, and he is hereby authorized to
collect the State tax agreeably to the
rate bill and vibrant committed to
him by the Treasurer for collection,
10 the same manner, and with the
same powers, that first c6fistables have
in organized towns, and be subject to
the same penalties. Such collectors,
before they shall pt5tetd to the dis
charge Of their duties, shall give bond
TO the State for the faithful perform
ance Of the same, in the same manner
as the cohstahles Of towns are required
TO 10 ia ike cases to their respective
towns, and in such sum us the Treas
urer of the State shall prescribe, which
shall be approved by the commissioner
in the county in which be resides
which approval shall be endorsed on
said bond, before any warrant for col
lection shall be placed in bis hands by
the Treasurer and the issuing by ihe
collector shall be sufficient evidence
Of the approval and delivery Of such
bond to the treasurer as aforesaid.--
And in an cases where eonstablcs are
now required by law in the collection
Of taxes 70 leave with the town clerk
for record any advertisements, war
rants, rate-bills, or lists Of lands sold,
or any other matter or thing, the same
shall be LETT by the collector provided
for in this act, with the town clerk Of
tue town wherein the commissioner for
the county wherein such gore OF un-