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office of either of the clerks of any said courts, to levy, collect and receive of and from the debtor or debtors in said execution named, and to pay over to the creditor or creditors therein named, an interest at and after the rate of six per cent. per annum on the amount of the debt for which the same issued, computing the interest from the rendition of the judgment on which the execution issues to the day of payment.
Sec. 4. And be it further enacted, That in case any neglect in" sheriff, deputy-sheriff or town-sergeant shall neglect to paying pay over to any creditor, any sums of money by him colover.
lected, by virtue of any execution as aforesaid to him intrusted to be served, together with the interest collected agreeably to this act, for the space of ten days from the time of collecting the same, he shall be liable to pay to such creditor for the same, an interest at and after the rate of six per cent. per annum for the term he shall detain or hold the money by him collected as aforesaid.
1696, 1702 '47 '55 57 '58 61 63 '64'81 '82 '85 '98 1811 '22.
An act regulating the Assessing and Collecting of Taxes.
Section 1. Be it enacted by the General Assembly, and by Secretary the authority thereof it is enacted, That when any tax is or
dered to be assessed and levied on the inhabitants of this copy oftax act to each State, or any estates within the same, the secretary of the
State for the time being shall forthwith send a copy there
of unto each of the town-clerks in this State, to be by To be de-them immediately delivered to the assessors of taxes for livered the their respective towns; and that the assessors of each
town shall assess and apportion the same on the inhabi
tants of such town, or the rateable estates within the same, Who are
by the time expressed in such act of Assembly: and the the inhab. assessors of each town, or the major part of them, shall,
ten days before they assess or apportion the same, set list of their up three notifications under their hands, or advertise in
one newspaper printed in the town three successive weeks, requiring the inhabitants of their town to bring in unto them in writing, under their hands, an exact list of their rateable estates, by such time as shall be therein prescribed, who are hereby required to give and make-oath or affirmation before any one of the assessors, who is
hereby empowered to administer the same; which oath On oath. or affirmation shall be in the following form, to wit: You
do solemnly swear, or affirm, that the ae
to have no
count or list now exhibited by you, contains, to the best of your knowledge and judgment, a true and full account of all your rateable estate; so help you God: or, this affirmation you
make and give upon peril of the penalty of perjury.
Sec. 2. And be it further enacted, That whosoever shall On neglect refuse or neglect to render and give in an account of his
remedy, rateable estate as aforesaid, if he be over-taxed, shall have &e. no remedy for the same.
Sec. 3. And be it further enacted, That the assessors shall, Taxes, before they apportion the tax among the inhabitants, how to be make a list containing the value of each person's rateable estate by him given in, and likewise a list containing the value of all such persons' estates (according to the best judgment and estimate of the assessors) who neglect or refuse to give in an account thereof agreeably to law; and the assessors shall cast the rateable estates and thereby find how much per centum it will be, and they shall apportion the tax accordingly: Provided nevertheless, That Person when any person shall give in an account of his rateable giving in a estate, and the assessors, or either of them, know that count. such account is not just and true, in such case the assessors shall estimate such person's estate at such a value in said list as they shall think it worth: and if any person May petishall think himself aggrieved thereby, he may petition the next court of general sessions of the peace for the sessions. county in which the supposed grievance shall happen; and the sessions, on receiving such petition, are hereby Proceedrequired to grant a citation for the assessors against in therewhom such complaint is made, to appear before them to answer thereunto; and if it shall appear on trial before the said court of sessions, that the party complaining did secrete or omit any part of his rateable estate in giving in his list or account, they shall give judgment against him, and the assessors shall recover double costs, and the said court shall award execution for the same: but if on trial it shall appear to the said court, that a true list was given in, then they shall give judgment for the complainant, that the sum in which they shall judge him to be over-taxed, together with his cost, be deducted from his tax; a copy of which judgment being produced to the collector of how to be taxes of the town, he shall deduct such sum so over-taxed deducted. as aforesaid, and cost, from such person's tax, in case the same be not levied and collected, and the town shall pay into the general treasury such sum deducted; but in
tion the court of
tates to be assessed
case such tax shall have been fully paid before the producing to the said collector of taxes a copy of such judgment, then the complainant shall present the same to the
town treasurer, who shall refund to him the sum over-taxAppeal ed and cost, out of the town treasury: and in case such the collec. sum over-taxed and cost shall amount to more than such
person's tax, then the balance shall be paid him out of the town treasury, on producing to the town treasurer a copy of the judgment aforesaid : and no such appeal or complaint to the court of sessions shall, during the process thereof and before judgment obtained as aforesaid, stay or prevent the collection of the tax of the appellant or complainant.
Sec. 4. And be it further enacted, That the assessors of taxes in the several towns in this State, in assessing
taxes for real estates, shall assess the same upon the peron the occupants.
sons who hold and occupy the real estates in the respective towns; and that the real and personal estates of such tenants or occupants on whom the same are assessed, shall be liable for the payment and satisfaction of the
taxes which shall be assessed as aforesaid : Provided Proviso. nevertheless, That if the tenants or occupants of real estates
as aforesaid are not possessed, in their own rights, of estates real or personal sufficient to satisfy the taxes assessed against them aforesaid, the said real estates by them holden and occupied as aforesaid shall be liable for the payment and satisfaction of the said taxes.
Sec. 5. And be it further enacted, That the assessors rateable shall, in making the said list or estimate of rateable es
tates, distinguish therein those persons who give in an account or list of their estates, from those who neglect so to do; and shall also distinguish all taxes assessed for real estates, from those assessed for personal estates, making in the tax-bill a distinct and separate column for each; and shall deliver the said estimate to the townclerk with the said tax-bill.
Sec. 6. And be it further enacted, That the assessors to deliver shall, immediately upon their assessing and apportioning bill to the any tax to them committed to assess, send a true bill or
list thereof to the town-clerk of the town to which they
respectively belong, under their hands; and if it be a Who shall State tax, the town-clerk shall, upon receipt thereof, py thereof draw an exact copy under his hand, and send the same to to the ge- the general-treasurer, with the names of the town-treasurer, &c. surer and the collector of taxes for his town; but if it be
estate, how made.
a town tax, he shall deliver the same to the town-trea. Or townsurer of said town: and the general treasurer on receipt "eas of such copy shall issue forth his warrant to the col
General lector of said town, and affix the same to the tax-bill, treas commanding him, in the name of the State, to collect the to issue his several sums of money therein expressed against each for collecperson's name, by such time as by law is limited, and tion. when collected, to pay the same unto him or his successor in said office.
Sec. 7. And be it further enacted, That if any person in Persons this State, being legally taxed in any town, shall neglect neglecting
to pay or refuse to pay such tax, it being by the officer to whom taxes may such tax shall be committed to collect, legally demand-be.comed of him, in case no estate, real or personal, can be found by such officer, to attach or distrain, sufficient for the payment thereof, he shall be by such officer committed to the jail of the county, there to remain (without any allowance for his support) until he shall pay the sum assessed on him, with the cost, or be otherwise discharged according to law.
Sec. 8. And be it further enacted, That when any per- Persons son shall be taxed in one town, and remove into another removing
may be before his tax shall be collected, then it shall be lawful followed for the collector of taxes to follow such person into any by the col
lector. town in the State, and there levy and collect such tax, as fully and effectually, to every intent and purpose, as if such person had not removed out of the town wherein he was taxed.
Sec. 9. And be it further enacted, That the several col- Collectors lectors of taxes in this State be and they are hereby em-me
move propowered to remove stock or other property by them perty for distrained, for the non-payment of taxes, to any part of sale the State where the same may be sold to the best advantage; and that a sale thereof at public auction, in such place to which the same shall be removed as aforesaid, after due notification, shall be as good and valid in law as though the same had been sold in the town where the said stock or property was distrained.
Sec. 10. And be it further enacted, That the taxes assessed Taxes on upon all unimproved lands within this State, the owner warmbados or owners whereof do not reside within the same, and &c. may
be levied upon all improved lands whereof neither the owner nor occupant lives within this State, shall be levied by the sale of so inuch of the said land as will pay the said tax, after public notice has been given twenty days, in one
ter no- of the newspapers printed in this State, nearest to the tice in a newspa
lands so assessed, by the collector of taxes of the town per. in which such unimproved land lies : and if the owner
or owners thereof neglect to pay the tax, so assessed and levied upon his, her or their lands, with the cost of notification, by the time limited in the notification in said newspaper, then, and in such case, the collector of taxes shall sell so much of the said land at public auction, to the highest bidder, as will be sufficient to pay said
tax and the cost of notification. Taxes of Sec. 11. And be it further enacted, That if any person, how cole being legally taxed in any town in this State, shall go to lected. sea, or depart out of this State, leaving no property
whereby his said tax may be satisfied, it shall and may be May cite lawful for the collector of such town to cite the attorney, &c.
agent, factor, trustee or debtor of any such absent person, before any justice or warden of the peace in such town, to declare on oath how much of the estate of such absent person he or she hath, if any, in his or her possession : and such attorney, agent, factor, trustee or debtor, shall forthwith pay to the said collector, the tax of such absent person, with the cost of citing as aforesaid, if he hath sufficient property in his possession, or shall deliver unto the said collector all or so much of the property of such absent person as will be sufficient to discharge his said
tax and cost. Agent may Sec. 12. And be it further enacted, That if any attorney,
to agent, factor, trustee or debtor, of such absent person as pay, &c. aforesaid, shall neglect or refuse, on being cited to appear
before any justice or warden, as aforesaid, to declare on oath how much, if any, of the property of such absent person he or she hath in his or her possession, or having declared on oath as aforesaid, shall neglect or refuse to pay the tax of such absent person, or to deliver to the collector all or so much of the property of such absent person as will be sufficient to pay the same, with the costs, such justice or warden shall forthwith grant unto the said collector, his warrant of distress against the proper
goods and chattels of such attorney, agent, factor, trusBy dis
tee or debtor; and the said collector is hereby authotress. rized and empowered to seize and distrain the same, or
so much thereof as will be sufficient to pay and discharge said tax, with cost.
Sec. 13. And be it further enacted, That if any attorney, agent, factor, trustee or debtor shall pay the tax of any