Chap. 0044 AN ACT FOR ENQUIRING INTO THE RATEABLE ESTATES OF THE PROVINCE.
Whereas the rateable estates of the several towns and districts in this province may be very much altered since the last valuation taken by this court,?
Be it enacted by the Govemour, Council and House of Representatives, [Sect. 1.] That the assessors of each town and district within this province, who shall have been chosen for the year one thousand seven hundred and fifty-six, shall, on oath, take and lodge in the secretary's office, by the last Wednesday in September, one thousand seven hundred and fifty-six, a true and perfect list, according to their best skill and understanding (and conformable to a list settled and agreed on by the general court and to be recorded in the secretary's office, a printed copy of which shall be, by the treasurer of the province, sent to the clerk of each town and district), therein setting forth an account of all male polls, of sixteen years old and upwards, whether at home or abroad, distinguishing such as are exempt from rates, through age or otherwise, and of all rateable estates both real and personal within their respective towns and districts; and all farms, parcel[l]s of land lying adjacent to and rated in such town or district, and b}r whom occupied; and what each person's real estate within the town or district, or adjoining as aforesaid, may rent for by the year; and of all Indian, negro and molatto servants, whether for life or for a term of years ; and what number of vessels, and of what burthen, have sailed from their respective ports to any other port, in the year one thousand seven hundred and fiftv-five. And the said assessors, in taking such valuation, shall distinguish the different improvements of the real estates into the following parts ; vizW., houses, pasture and tillage lands ; salt, fresh and English mowing land ; with the number of acres of orchard, and what stock the pasture ordinarily is capable of feeding; and what quantity of produce
the said tillage, mowing and o[a]rchard land yearly affords, one year with another: excepting the governour, lieutenant-governo[?]r, president, fellows and tutors of Harvard College, settled ministers and grammar-school masters, with their families, who, for their polls, and estates in their own actual improvern[<??]t, shall be exempted out of this act; and the said assessors, before they enter on this work, shall take the following oath ; vizm.,?
You, A. and B., being chosen assessors for the town of B., for the year one thousand seven hundred and fifty-six, do severally swear that you will faithfully and impartially, according to your best skill and judgment, do and perform the whole duty of an assessor, as directed and enjoined by an act of this province made the present year, [e] [i]ntitled "An Act for [i][e]nquir-ing into the rateable estate[s] of the province," without favour or prejudice. So help you God.
?which oath, in such town or district where no justice dwells, may be administred by the town- or district-clerk ; and every assessor who shall have been chosen by any town or district in the year one thousand seven hundred and fifty-six, accepting such choice, that shall refuse to take the said oath, or, taking the same, shall neglect or refuse to do the duty required by this act, or shall anywa}Ts prevaricate therein, shall, for each of these offences, forfeit and pay a fine of five pounds.
[Sect. 2.] And every person refusing or neglecting to give such assessor or assessors a true account of his rateable estate, improvements or rents, agre[e]able to the true intent of this act, when thereunto required by the assessors, shall, for each offence, forfeit and pay the sum of twenty pounds. And in case any account given by any person in pursuance of this act, shall be, by the assessor or assessors taking the same, suspected of falshood, it shall be in the power of either of such assessors to administer an oath to the truth of such account, and if such suspected person shall refuse to swear to the truth of such acco[w?]t, according to his best judgment, when thereunto required by any one of the assessors, such refusal shall be deemed a refusal to give an acco[u?]t of his rateable estate ; the person so refusing shall be subject to the fine in that case by this act provided, without further or other evidence for his - conviction on trial, and every assessor shall be allowed out of the treasury of his respective town or district, the sum of three shillings, for every day he shall be necessarily employed in doing the duty enjoined by this act.
And be it further enacted,
[Sect. 3.] That the assessors of each town and district in this province, who were chosen for the year one thousand seven hundred and fifty-five, shall, by the last Wednesday in May, [1756] [one thousand seven hundred and fifty-six] on oath, transmit to the secretary's office, a true and perfect cop}r of the list and valuation of estates, by which they made the taxes in their particular towns and districts for the year one thousand seven hundred and fifty-five, on penalty that each assessor neglecting his duty therein shall forfeit and pay the sum of five pounds.
[Sect. 4.] All fines and forfeitures arising by this act ma}- be recovered by bill, plaint or information, or by action of debt, in any of his maj[es]ty's courts within this province proper to try the same ; and shall be applied, two thirds to him or them that shall inform or sue for the same, and the other third to his majesty to and for the use ?f this government.   [Passed April 12 ; published April 21, 1756.