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An Act laying Taxes for the support of Government. 1798 5 (1798)

handle is hein.slavery/ssactsva0053 and id is 1 raw text is: [ s5

land, to be collected by thec regiffer of the land office. before the iff.ing ofthe-
patent.; for every atteftation, proteftation, and all other inftruments of publi-
cation from a notary public, under his feal-of office, fifty cents, to be collected
and accounted for by the faid notary-public; and one dollar for each certifi-
care under the feal of the commonWealth, to be colleced by the clerk of the
council, before thedelivery of fuch certificate; which laft mentioned taxes
fhall be accounted for and paid in like mtinner, and with the like commifflions
for collecting, as is directed in the cafe of other taxes impofed by this at.
Stc. 1I. Bach clerk hereby required to receive the taxes above impofed,
fhall acc6unt for the f~uae, on oath, to the auditor of public accounts, and
pay the amount in his hAnds into the treafury, on or before the firft day of
Oct6br in each year, deduCting thereout five per censur for receiving and
paying the time.  A commiftioner of the tax fhall compare, the account of
each clerk with the books in his office, and certify that it thence appears,
that all taxes by him received are accounted for, nor fhall any clerk be entitled
to receive any money from the treafury, or to recover any fees of the fierift
by motion or otherwife, unlefs he fhall have previoufly obtained a yui,'tus for
the faid taxes accoding to this act
Sc. I1. I..nd he it firtber enatled, That if any clerk fliall fail to account
for, and p,.y the taxes aforefaid, according to this ,A, he !hall forfeit and pay,
for the tife of the commowealth, forevery year he fli:!',l () fl to make jbch paiy-
ment, the fain of fix hundred dollars; to be recovered by. th: :, uditor, on nr,-
tion in the general court, with coils, and moreover be lihlie to be difl~iced
from oflice by the gene.-al court.
Sec. IV r...And .e it/iu-ther enaied, That the period fiw moving aainff the
refpe6tive clerks, for a -'r-earages of taxes heretofore :civedl by thr, iL:!! be
and the fame is hereby extended until the firft d ty ol Jaiuar iin the year
eightc   mdn huadre; and if any cl,:rk 1hall fail to p-y rich arrearag.:, no 11ces
whatfrever :.liat be t!heregtc::ffr  ulleted, levied, or diffained, for or on L-¢half
of flich clerk, until the I'id arrearages (hall be accounted for and paid.
Sxc. V. dund ke it .frtbr enadedj That it (flall be the duty of the auditor,
immediately after the firt day of Odtober in each year, to publifh in the rub-
lic papers 1br two months fucceffively, the names of all clerks, being defaul-
ters under this act, together with extracts from this law, prohiliting the re-
covery c his fees in confequence of fuch delinquency.

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CHAPTER Ill.
AN .Ac [, layig 'axes for Ib& fupporl of Go'eramtol.
PAssiD, January 23, 1799.
SECTION T   E t enaed by Ib General Ajrmllv, That the public taxes, for the
o .   year one thouland feven hundrcd and ninety eight, (hall be as fol-
lows, to wit: on lands, for every hundred dollars value, agreeably to the equalizing
law, futty cight centsi for every flave above the age of twelve years, exc )t izch
as have been, or thall be exempted by reafon of ageor infirmity, by the r,'f~peqivc
county or corporatiQn courts, forty lour cents I for every flud horfe and jauk afs,
twice the price at which fuch horfe or afs covers a mare for the feafon i for all other
horkc  tmulcs, mares, and coalt, twelve cents eachI for every ordinary licenie,
twe'.. doliark and fifty cents; for every four wheel riding carriage, except phrtons
and t1-,,  vmagons, one dllar and twenty five cents per wheel, for all pha.nrs and
flage wgvgIns, eighty four cents'per wheel, for every other riding carriage ii h
two w!iees forty three rouLt per wheel, and for all lots and houfes in towns, one
dollar lifltv fix cents, on every hundred dollars of the rent thereo, to be arccrtainid
by th- re-.- paid by the tenant, and where fitch houfe or lot is in the occupation of
the pi.:rieor, the yearly rent or value fliall be afkertained by the commiflioncrs
of tic reve-:tic or either of them, by a comparilon of its value with other houles
or locs au ually rcnted : Provided, That the owner or proprietor of any fitch houfle
or lot, if lie thinki himnelfaggrieved by fuch valuation may appeal to the court by
* .,int tlie courn iffloners were appointed, whole judgment as to the yearly rent or
Value hliill be final. The faid commiffioners or either of them  to afccrtain the
rent p'tid on houfes or lots, adtually leafed, may call on the tenant or proprietor to
,ecclare on oath or folcran affirmation, what is the amount of the rent paid for the
I'mic; and every prfon fo called on and rcflding to dedlare, flhall torefit and pay
the ium of three hundred dollars, to be recovered by motion, on ten days previous
notice to be made by the commiflioners of the rcventle, or either of them': Provided,
Thiia ia tax fliall be collecdcd on lands, lots, houlks or Other property belonging to
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Public ?ft.

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