such teacher of his own religious sect as he may designate, he leaving a written notice of such designation with the Clerk of such society on or before their annual meeting; unless such owner shall use such seat or pew by attending public worship himself, his family or other person occupying the same under him; and it shall be sufficient that such teacher be ordained and qualified agreeably to the usages of his particular sect or communion. ch. 135, s. 7. 5. Whenever any parish or religious society at any legal meeting thereof shall grant and vote, for any legal purpose, any sum of money and assess the same upon the polis and estates of the several members thereof it shall be lawful for the members thereof to appoint their Treasurer a Collector of taxes, with the same powers as is provided for the Treasurer of a town pursuant to the provisions of the Act of 1821, ch. 116,* with similar powers to appoint any number of deputies, or assistants, whom he shall require to give bonds for the faithful discharge of their duties, in such sums and with such sureties, as the assessors of such religious society shall direct. ch. 296, s. 1. 6. The members of said parish or religious society, may, by vote, at any such meeting, authorize similar abatements upon said taxes to be paid in to such Collector and Treasurer or his deputy, within thirty, sixty, or one hundred and twenty days, after the delivery of said tax bills, as towns are authorized to make by virtue of the 57th section of the Act mentioned in the foregoing section, and such taxes as are not paid in, within either of the aforesaid periods shall be collected by said Treasurer and Collector, his deputy or deputies in the same manner as town taxes under similar circumstances. s. 2. 7. The Assessors of any parish or religious society which shall regulate the collection of their taxes agreeably to the provisions of this Act, shall assess their taxes in due form, and deposit the same in the hands of said Treasurer and Collector for collection, together with a warrant for that purpose, after he shall have been duly qualified, together with his deputy or deputies ; and at or before the same shall post up a notification or notifications thereof, together with a copy of the second section of this Act, at the principal outer door of the meeting house or place of worship of such parish or religious society, or at such other place or places, as may, at any legal meeting be designated by said parish or re * See page 67. ligious society, for posting up notifications for calling their meetings for prudential affairs. ch. 296, s. 3. 8. Any owners of meeting-houses not a parish, shall have power to incorporate themselves for the purpose of repairing, enlarging, removing and managing the meeting-houses of which they may be owners, in the same manner and with the same effect, as parishes may by law, incorporate themselves; and may choose like officers, raise and assess taxes, and as a body politic, for the sole purposes aforesaid, do all things which a religious society may do in the exercise of the authority in them by law vested. ch. 330. 9. Any number of individuals, shall have power to incorporate themselves, for the purpose of erecting a meeting house, in the same manner and with the same effect, as in the preceding Act. ch. 377. D. Of the corporate powers of ministers, and of parish or church officers to take and hold estate in succession.* § 1. The minister or ministers of every parish or religious society of every denomination are, and shall be deemed capable of taking in succession any estate granted to the minister and his successors, or for the use of the ministry, or of the poor of the church, and of prosecuting and defending all actions, petitions and processes touching the same, and no alienation by any minister of any estate granted to the minister and his successors or for the use of the ministry shall be valid any longer than during such alienor's continuing minister. ch. 135, s. 10. 2. The minister or ministers of the several Protestant churches, of whatever denomination, are and shall be deemed capable of taking in succession any parsonage land or lands, granted to the minister and his successors, or to the use of the ministers; and of suing and defending all actions touching the same. ch. 42, s. 1. 3. The deacons of all the several Protestant churches, not being Episcopal churches, and the church wardens of the several Episcopal churches, are, and shall be deemed so far bodies corporate as to take in succession all grants and * For various duties and liabilities of parish assessors and collectors, see pages 7-74. donations whether, real or personal, made either to their several churches, the poor of their churches, or to them and their successors, and to sue and defend in all actions touching the same; and whenever the ministers, elders or vestry, shall in such original grants or donations have been joined with such deacons or church wardens as donees, or grantees in succession, in such cases, such officers and their successors together with the deacons or church wardens, shall be deemed the corporation for such purposes as aforesaid. ch. 42, s. 1. 4. Nothing in this Act shall be construed to make void any final judgment of any Court of Common law or Probate; and no alienation of any lands, belonging to churches hereafter made by the deacons, without the consent of the church, or a committee of the church for that purpose appointed, or by church wardens, without the consent of the vestry shall be sufficient to pass the same. ib. 5. No alienation hereafter made by ministers, of lands by them held in succession, shall be valid any longer than during such alienors' continuing ministers; unless such ministers be ministers of particular towns, districts or precincts, and make such alienation with their consent respectively; or unless such ministers so aliening be ministers of Episcopal churches, and the same be done with consent of the vestry. ib. 6. The several churches in this State, not being Episcopal churches, are hereby empowered to choose a committee to call the deacons or other church officers to an account; and if need be, commence and prosecute any suits touching the same, and also to advise and assist such deacons in the administration of the affairs aforesaid. ib.* 7. The deacons, elders, trustees, stewards, or other presiding officers of every church or religious society having by its usages no settled minister, shall be deemed capable of taking in succession any estate granted to them to the use of such church or of the poor thereof: and of prosecuting * By sec. 2. of the stat. ch. 42, It is enacted that the income of the grants made or to be made to any one such body politic for pious and charitable uses, shall not exceed the sum of six hundred dollars per annum. Compare this with the provision of the subsequent act, ch. 135, s. 10. (see section 8.) In the construction of the Statute 1789, ch 51, s. 1, (which is similar to the 1st sect. of the above statute, ch. 42,) it was held that deacons of a church were not by the statute made a corporation, for the purpose of receiving and managing a fund established for the support of a minister. 11 Mass. Rep. 257. and defending all actions, petitions and processes touching the same. But no alienation of such estate by such deacons, elders, trustees, stewards, or presiding officers shall be valid any longer than during the alienor's continuing in office: Provided however, That such deacons, elders, trustees, stewards, or presiding officers may, with the assent of the church or society, alienate in fee any estate acquired by them or by such church or society by purchase. ch. 135, s. 10. 8. No minister, deacons, elders, trustees, stewards or other presiding officers shall be deemed capable of taking any estate granted as aforesaid, so long as the clear annual income of any prior grants to such minister, deacons, elders, trustees, stewards, or presiding officers or their predecessors, or to the church, shall be and remain equal to the sum of three thousand dollars. ib. 9. All laws now in force in this State inconsistent with the provisions of this Act are hereby repealed. s. 11. PLANTATIONS*. Organization of Plantations - their power and duty to choose Officers and to raise moneys. Subject to the same liabilities as towns. §1. Plantations, how organized. 3. Oath and compensation of As sessors. 4. Assessors may call annual meetings. 5. Penalty for neglect of duty. 6. Duty of Plantation modera tors. 7. Plantations made bodies corporate and subject to the same liabilities as towns. 8. May raise money to support poor. § 1. All plantations, which shall from time to time be ordered by the legislature to pay any part or portion of the public taxes, shall be, and they hereby are fully vested with all the powers that towns in this State by law are, so far as relates to the choice of Assessors of taxes, and to the choice of Constables and Collectors of taxes and requiring bonds of the same. ch. 116, s. 6, 24. 2. When any part or proportion of any State or County tax shall be laid on any plantation not organized, the Treas urer of the State, or of such county respectively, shall issue his precept to some Justice of the Peace dwelling near to such plantation, requiring him forthwith to grant his warrant, directed to some principal inhabitant of such plantation, requiring him to notify and warn the inhabitants of such plantation qualified to vote for Governor, to meet at such time and place within the same, as in such warrant shall be specified, in order to choose needful officers for the purposes hereafter mentioned; and such principal inhabitant is hereby obliged to observe and obey the warrant that he shall receive from such Justice, on the penalty of forfeiting and paying the whole sum that shall be ordered to be levied on such plantation, to be recovered by action of debt by said respective Treasurers, in any Court of record within this *The powers and duties of plantation officers are generally the same with those of towns, and are comprised under the same heads. See Assessors, Clerks, Collectors, Selectmen, Highways, and other titles. |