tinguishing any sum assessed on such person as guardian,* or for any estate in his or her possession in trust, and also insert in such list the number of acres of unimproved land which they may have taxed on each non-resident proprietor of lands, and the value at which they may have estimated the same; and such list or lists, when completed and signed by them or the major part of them, to commit to the Collector or Collectors, Constable or Constables of such town, plantation or other places, respectively, with a warrant or warrants in due form of law requiring them to collect and pay the same to the said Treasurer on or before the first day of January, in the year of our Lord one thousand eight hundred and thirty-four, and also to return a certificate of the names of such Collector or Collectors, Constable or Constables, with the sum total which they may be so required to collect, to the said Treasurer some time before the first day of December next. 8. SEC. 5. Be it further enacted, That all goods, wares and merchandize or other stock in trade, including stock employed in manufactories, ships or vessels shall be taxed in the town, plantation or other place where they are sold, used or improved, notwithstanding the owner or owners may reside in some other place: Provided, Such person or persons do hire a shop, store or wharf in such town, plantation or other place, and not where they dwell or have their home; and they shall be respectively held to deliver, on oath or affirmation, if required, a list of their whole taxable estates to the Assessors of the town, plantation, or other place where they may dwell, on the said first day of May, distinguishing what part thereof is taxable elsewhere, and in default thereof they may be doomed by said Assessors. Provided however, That this clause shall in no case be so construed as to enable the Assessors of any town, plantation or other place, to assess an inhabitant of any other town, plantation or other place, for any other property charged thereon in the last valuation. Provided also, That logs, boards, * A guardian of minors was taxed in manner following, viz. "S. P. guardian of the children of P. P. deceased, State tax, personal, 6 dollars, town and county, personal, 39 dol lars." It was contended that the personal property of minors was not taxable, and if taxable should not be assessed on the guardian personally. But it was held that the property, personal and real of minors was liable to be assessed and that the taxes should be set to the guardian personally, distinguishing any sum assessed on any person as guardian, &c. as directed in tax act. 13 Mass. Rep. 495. and lumber at sawmills shall not be taken to be stock employed in manufactories: Provided however, That all ships and vessels shall be liable to be taxed in the town, plantation, or other place, to which the same were charged in the valuation of this year, so long as the owner thereof shall remain an inhabitant of such town, plantation or other place, and shall own such property. 9. SEC. 6. Be it further enacted, That all property and estate belonging to any literary or charitable institution shall be exempted from assessment and taxation; and no person shall be taxed in any town on account or by reason of his residing there as a student in any literary seminary; and that Indians shall not be assessed and taxed for their polls and estates. 10. And if there be any persons, who by reason of their poverty, age or bodily infirmity, may be unable to contribute towards the public charges in the judgment of the said Assessors, they may exempt the polls and estates of such persons, or abate any part of the sum which they are assessed at, as the said Assessors may think just and equitable. And inhabitants of Islands on which there are no highways may be omitted in any highway tax, at the discretion of the town to which they belong. 11. SEC. 7. Be it further enacted, That the County Commissioners in their respective counties when duly authorized to assess a county tax, shall apportion the same on the several towns, plantations and other places therein, according to the proportion at which they are rated in this Act. 12. And in the assessment of all county, town, plantation, parish or society taxes, the Assessors of each town, parish, society, plantation or other place within this State, shall govern themselves by the same rules, and assess the polls therein in the proportion as they may be assessed, to pay a State tax by virtue of this Act, having regard to all such alterations of polls and property as may happen within the same, subsequent to the assessment of the tax made by this Act, excepting such parishes and societies, for which a different provision for assessing their taxes is made by law; Provided always, That it shall be lawful for any town, parish,society or plantation to make, levy and collect any county, town, parish, society or plantation tax, according to a new valuation, and for that purpose to cause a new valuation to be taken therein, at any time of the year which may be determined upon at a legal meeting to be warned for that pur pose. 13. SEC. 8. Be it further enacted, That Assessors shall make their several rate lists, to be committed to the Collectors or Constables, in such form, in substance, as shall be prescribed by the Treasurer of the State, when he transmits his warrants to the several towns and plantations as herein directed. AUCTIONEERS. §1. Selectmen to grant licenses. 3. Licensed persons to keep ac 4. Not to sell their own goods at certain times. 5. Act not to extend to Sheriffs, count of sales, employers | 6. Penalties how recovered and 4. Not to receive goods of ser vants or minors. 1. The Selectmen or the major part of them, at a meeting had for that purpose, are hereby empowered, by a writing under their hands, to license for the term of one year, any suitable person or persons to make sale of any goods or chattels whatsoever, at public vendue or outery; and the Selectmen are hereby directed to record every li cense, they may so grant, in a book to be by them kept for that purpose. ch. 134, s. 1. 2. On application in writing of any person to the Selectmen of any town in this State, to be licensed to sell goods or chattels at public vendue, if the Selectmen shall unreasonably neglect or refuse, after such application, to license such person or persons, applying as aforesaid, it shall and may be lawful for such applicant or applicants, first giving ten days notice to the Selectmen, so neglecting or refusing as aforesaid, to apply to the Court of Sessions* for the county where such applicant or applicants reside; which Court or a major part thereof, are hereby authorized and empowered, on hearing the parties, to license said applicant or applicants, if they shall adjudge the same just and reasonable: Provided, Such applicant give bonds to the Selectmen to pay all costs arising by the case being brought before the Court of Sessions. s. 2. 3. Every person thus licensed, shall keep a fair and particular account of all goods and chattels sold by him as aforesaid, of whom the same were received, and of the names of the persons to whom the same shall have been sold. s. 3. 4. If any person or persons, thus licensed, shall receive any goods for sale at public vendue or outcry, of any ser *Now County Commissioners. vant or minor, knowing such person to be a servant or minor, or shall sell any of his own goods before sunrise, or after sunset at public vendue or outcry, he shall forfeit and pay a sum not less than fifty dollars, nor more than one hundred and seventy dollars, for each offence. s. 3. 5. Nothing in this Act shall extend to sales made by Sheriffs, deputy Sheriffs, Coroners, Constables, Collectors of taxes, Executors or Administrators or any other person who already is, or hereafter may be authorized or required by law to sell goods, chattels or lands at vendue or outcry. s. 3. 6. Penalties incurred, may be recovered in an action of debt, or by indictment or information, in any court of record competent to try the same; and to be appropriated to the use of the complainant.* S. 5. * If any person, without license, shall sell any goods or chattels at public vendue or outcry, he shall forfeit and pay a sum not exceeding. six hundred dollars for each offence. s. 1. The tenants or occupants of any house or store, having the actual possession and control of the same, who shall knowingly permit or allow any person or persons, not being licensed as in the said act prescribed, to sell any goods or chattels at public vendue or outcry, in his said house or store or in any apartment or yard appurtenant to the same, shall forfeit and pay a sum not exceeding six hundred dollars, nor less than one hundred dol |