WILLIAM SMALLWOOD, Esq; Governor.
qualifying as aforesaid, forfeit the sum of one hundred pounds current
money. |
1785.
CHAP.
XLI. |
VII. And be
it enacted, That if any one or two of the commissioners
aforesaid shall die, refuse, neglect, or be rendered incapable to act,
a majority
of the remaining commissioners may appoint some other in the place
of the person who shall die, refuse, neglect, or be incapable to act; and
if any three or more of the said commissioners shall die, refuse, neglect,
or be incapable to act, the governor, with the advice of the council, may
appoint some person or persons in his or their place, so as to make up
the
number of three commissioners, and they shall fill up the remaining vacancies
in manner aforesaid. |
How vacancies
are to be
filled. |
VIII. And be
it enacted, That the commissioners of the tax shall meet
at the place where the county courts are usually held in their respective
counties, on the second Monday in April seventeen hundred and eighty-six,
or as soon thereafter as they may have notice of this act, and as often
after as shall be necessary; and the said commissioners, at their said
meeting,
shall appoint a clerk, ad also divide their several counties into districts
of not less than three, nor more than ten districts in any one county,
and not less than two large, or three small hundreds in any one district,
according to the population and extent of the county, and shall appoint
in each district one sensible and active person, an inhabitant of their
county, and having property therein to the value of five hundred pounds
current money, to be assessor of the personal property in each district;
and the said commissioners shall enter in a book, to be kept for that purpose,
the name of the person appointed assessor in each district, and shall,
immediately after such choice, appoint a place and day, not exceeding ten
days thereafter, (of which five days notice shall be given by some one
of
the commissioners to each assessor,) for the said assessors to appear before
them, and at their appearance the said commissioners shall openly read,
or
cause to be read, such parts of this act as relate to their duty, and shall
advise
them in what manner to make their assessments, and in what form to
return their certificates thereof, and how to perform the several duties
required
of them by this act, according to the true meaning thereof; and the
said commissioners shall also appoint a place and day, between the first
and
tenth day of June next, for the said assessors to appear, and bring in
writing
their several valuations of personal property in their respective districts. |
Duty of commissioners. |
IX. And be it
enacted, That if any person appointed an assessor in virtue
of this act, shall make default and not appear at the time appointed,
or on his appearance shall refuse to serve, not having, in the judgment
of
the commissioners, a reasonable excuse, or shall neglect to return to the
commissioners certificates of his valuation of the personal property in
his
district, agreeably to this act and the instructions given to him, he shall,
for every such default, refusal or neglect, forfeit not exceeding fifty
pounds
current money; and if any person appointed an assessor shall not appear
at the time appointed, or shall appear and refuse to serve, the said commissioners
shall appoint, by warrant under their hands, some other person,
qualified as aforesaid, as an assessor, in the room of the person so making
default or refusing to serve; and if such person shall also make default,
or refuse to act, they may proceed to a new appointment, in like manner,
and as often as necessary, until the vacancy be supplied; and if any assessor
shall die, or be rendered incapable to act, before he shall have fully
completed his valuation, the said commissioners shall, by warrant under
their hands, nominate some person qualified as aforesaid, to be assessor
in
the room of the assessor so dying, or rendered incapable to act, and
the
said commissioners shall immediately thereafter send such warrant to the
person so nominated assessor. |
Penalty on
assessors for
default, &c. |
N
|
|