Year: 1862




at the expiration of each five years there
after, shall he the basis of taxation, SUBJ
iect TO such corrections and alterations by
the commissioners, as listers of organi-
zed towns are authorized to make each
year and it shall not be reqdired that
said list should be revised or acted upon
by the committee of listers or the COM
mittee of the Legislature TO average the
grand list.


No. 8. Whenever any State tax shall
hereafter be assessed on the polls and
ratesble estate Of the inhabitants Of this
State, the Treasurer shall make out
tax on the copies of the lists SO returned
10 him by such commissioners, and shall
Immediately transmit to each of the col
Iectors appointed by virtue Of this act,
tax bill on the list of all the gores or un-
organized towns in their respective coun-
ties, with his warrant attached thereto,
commanding such collector 10 levy and
collect such lax, and pay the same into
the treasury.


See. 4. 1t 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 warrant committed TO him by the
Treasurer for collection, in the same
manner and with the same powers that
first constables have in organized towns,
and be subject TO the same peualties.---
SucE collectors, before they shall pro-
ceed to the discharge Of their duties, shall
give a bond to the State for the faithful
performance Of the same, in the same
manner as the first constabes Of towns
are required to do in like cases 10 their
respective towns, and in such sum as the
Treasurer Of the State shall prescribe,
which bond shall be approved by the
commissioner in the county in which he
resides, which approval shall be endorsed
on the bond before any warrant for col
lection shall be placed in his hands by
the Treasurer aud the Issuing by the
Treasurer of such warrant to the collec-
tor shall be sufficient evidence of the ap-
proyal and delivery Of such bond to the
Treasurer as aforesaid. And in all cases
where constables are now required by
law in collection of taxes to leave with
the town clerk for record any advertise
ments, warrants, rate-bils or lists of
lands sold, or any other matter or thing,
the same shall be left by the collectors
provided for in the act, with the town
clerk of the town wherein the commits
sioner for the county wherein such gore
or unorganized town is situated, resides,
and such town clerk is hereby author
lied and required TO record such adver-
tisements, and make certificate of the
due publication thereof, aud record all
such warrants, rate-bills, lists Of lands
sold, or any other matter or thing which
may be left with him for record as afore-
said, and may receive redemption for
lands sold, in case the collector shall die
or remove from the town where he resi-
led at the time of making such sale, and
the record of such town clerk and his
certificate of publication, and his certified
copies of record, shall have the same
force and effect as il made by town clerks
of organized towns, pursuant to the laws
regulating the collection Of taxes therein.


Sec. ). The commissioners appointed
by virtue Of this act shall have the same
power to abate any tax IN the hands Of
the collector in the county in which he
resides, for collection, as the civil author
ity have in towns to abate taxes, and TO
issue a ceriEcate Of such abatement, to
the Auditor of Accounts, who shall
draw orders on the State Treasurer for
the amount of such attachments, which
orders shall be receivable by the Treas
urer from the collector for the amount Of
such taxes.


See. 6. The commissioners appointed
by this chapter (acD shall receive for
their services, two dollars and fifty cents
per day, and the collectors shall receive
Eve per cent. for the collection of State
taxes, and the Auditor of Accounts is
hereby authorized TO draw orders on the
treasury to pay the same.


Approved, Dec. l, 1862.


No. 19.-An act appointing a collector


of taxes against the inhabitants of the


old town OF Sterling


1t is hereby enacted, &c.


Sec. 1. Oren Lyman of Morristown,
is hereby authorized and directed to levy
and collect any and all taxes that may be
assessed on the Grand List of the inhab-