receiving the clerk's certificate therfor, and the amount How paid. of such certificates with the parties receipts shall be credited the sheriff by the auditor of public accounts, in the settlement of his account of taxes, and shall be made good out of the taxes appropriated to the pɩyment of the salaries due the officers of civil govern

ment.

And be it further enacted, That if any person shall Penalty for give or deliver to a commissioner, a false or fraudulent delivering list of persons or property subject to taxation, or shall false ls s, or refuse to give a list, on oath or affirmation, when re- concealing propetty. quired by the commissioner, the person or persons so refusing shall be liable to a fine of five pounds, and the commissioner shall proceed to list such persons property, agreeable to the best information he can procure, and all such property so a certained shall be moreover subject to a treble tax, to be collected and distrained for by the sheriff, as in other cases; and in the case of an imperfect, false or fraudulent list, the person giving the same shall be subject to pay a fine of five pounds, and the property subject to a treble tax, which fines and treble taxes shall be recovered in the county court, by the following mode of proceeding, aud applied as herein after directed. The commissioner shall give information thereof personally, and if unable to attend, in writing, under his hand, to the next court held for his county, which court shall forthwith direct the clerk to issue a summons, requiring the party to appear at the next court to be held for the county, to shew cause, if any he can, why he should not be fined and treble taxed for giving in an imperfect or fraudulent list of taxables, and the person or persons, upon being served therewith by the sheriff, and appearing, shall immediately plead to issue, and the matter thereof shall be enquired into by a jury, or the court, at the defendant's option, and on conviction, or the person failing to appear upon being summoned, the fine and treble tax shall be established by judgment of the court, who, unless good cause be shewn at the next succeeding court for such failure, shall award execution for the fine, and certify the amount of the tax to the sheriff for collection, and to the solicitor's office; the amount of which fine after deducting thereout as much as may be necessary to pay the clerk and sheriff's fees, and such allowance as the court may think reasonable to make Vol. XI. G 2

Proceedinge

thereon.

Duty of all

form.

the commissioner for his extraordinary trouble on the occasion, shall be applied towards lessening the county levy; and the treble tax shall be charged to the sheriff, and accounted for in like manner as the other taxes: The clerk of the court shall set up at the door of his courthouse, a copy of the proceedings in such cases, on the succeeding court day.

And for preventing frauds or impositions upon compersons to in- missioners, Be it further enacted, That every person or persons having knowledge of any incorrect, false or fraudulent list being given a commissioner, shall give information thereof either to a commissioner, or the county court in like manner as the commissioner is directed, and thereupon the same mode of proceeding shall be had, as if the commissioner gave information and the person informing shall be entitled to and receive one half of the fine imposed on the offender or of fenders, to his own use, and the other half after paying costs, to be applied towards lessening the county levy. The clerk of every county court shall transmit to the governor a fair and attested copy of all proceedings had at his court, in pursuance of this act, immediately after every court, noting therein, the names of the sitting magistrates, which attested copy shall be admitted as proof on any motion in the general court by the solicitor for the recovery of any fine imposed by this act. The clerk, justices, or commissioners failing to perform any one of the duties imposed on them respectively by this act, or the commissioners of the land tax or their legal representative, refusing or neglecting to deliver the books of the land tax in their possession to the clerk shall be subject to a fine of fifty pounds to be recovered by motion on any day, at either of the sessions in the general court, at the instance of the solicitor, notice of such motion being previously given in the same manner as to delinquent sheriffs.

Fines.

commissioner
Calls, how
list may be
given in.

If proprietor And be it further enacted, That in case any person absent when should be absent from his or her place of residence at the time the commissioner calls to receive the list, and it should appear to the commissioner that such absence was not intentional, or done with a view of avoiding the delivery of such list, it shall be lawful for the commissioner to require the attendance of such absent person, with his or her list, at any time and place within the said district: Provided, such person tenders his

or her list to the commissioner and makes oath to the justness of it on or before the twenty fifth day of May annually, and in case of failure, the commis. sioner shall proceed in like manner as is before directed in cases of refusal to give in lists; and the court shall determine from the circumstances of the case, whether to inflict or remit the fine and treble taxes.

And be it further enacted, That a list of all the insolvents returned by the sheriff to the court shall be transmitted by the clerk to the commissioners of the tax, to be entered on their book of taxes for that year, and no sheriff shall have credit for such insolvents, in his account with the public, unless certified by the said commissioners to have been allowed by the court, and the said commissioners shall moreover transmit with the said lists of insolvents an account of the tax of any person who may have removed out of the county, together with the name of the county to which they have removed, which account the auditors are hereby directed to transmit to the commissioners of the tax of the county to which they have removed, to be charged An acon their books and collected by the sheriff. count of all fines or additional taxes imposed by virtue of this act shall be by the said commissioners transmitted to the solicitor's office before the first of August annually. And the said commissioners shall state in their book of taxes a general account with the sheriff for all taxes, fines and additional taxes in their county crediting him for all insolvents and for the allowances made to the commissioners for their salaries, which allowances to the commissioners, the sheriff shall have credit for in his account with the public and also for all payments made by the said sheriff to the public, receipts for which shall be by the said sheriff transmitted to the said commissioners within twenty days after obtaining the same, a copy of which account shall be by the said commissioners transmitted to the solicitor's office before the first day of May annually.

And whereas it may so happen from bad weather or other unavoidable accidents that some of the courts and commissioners may not within the time directed by this act proceed to execute the several duties therein required of them, but nevertheless they are hereby directed and impowered to proceed to execute the same so soon after as may be. And as no provision is made

Insolvents,

how allowed.

How commis.

sioners to give in their own taxable

property.

Commission.

rations.

in what manner the commissioners are to give in their taxable property, Be it therefore enacted, That they shall severally make a return on oath to their respective courts a list of all their taxable property, and shall enter the same in the several lists to be by them returned to the different persons and public officers, and on failing to comply herein shall be liable to be proceeded against in the same manner and subject to the same penalties as in case of any other neglect.

And be it further enacted, That the courts of the seers for corpo. veral towns and corporations herein before mentioned are authorised and directed to proceed to appoint commissioners in like manner as the county courts do, which said commissioners when appointed shall within their several towns and corporations execute their office under the same restrictions and regulations as those appointed by the county courts; and on failure of the courts or clerks of the different towns and corporations to do the duty hereby required of them they shall be subject to the same penalties as the county courts and clerks of county courts are.