TOWN OFFICER.

ASSAY MASTER.

§1. Choice of Assay Masters. 2. Oath of Office.

3. Duties of inspection and trial. ib. Liability of Distiller.

4. Power to enter Stillhouse, &c. to make assay.

ib. Distillers to produce certificate. 5. Fees of Assay Master and Clerk.

1. In each town within this State, where the distilling trade is carried on, it may be lawful for the inhabitants thereof, at their annual town meeting for choice of town officers, to choose two or more Assay Masters. ch. 29, s. 3.

2. Assay Masters, chosen to that office, shall make oath as follows, viz. I, A. B. do solemnly swear that I will, to the best of my skill, prove and make trial of all worms and still heads within the town of C. that are used, or designed to be made use of, in distilling, that shall come to my knowledge, for which there is no certificate in the town clerk's book, and will make a true and faithful report thereof to the town clerk, for the time being. So help me God. 8. 5.

3. It shall be the business of Assay Masters to inspect and make trial of any such heads and worms, as shall be suspected by them; and if upon their assaying and trial of them, they be found to be made of lead, or of other base metal, or to have an alloy of lead or other base metal in them, they shall give notice thereof to the distiller or owner thereof, who is hereby forbidden to make any further use thereof in distilling, under the aforesaid* penalty of three hundred dollars.

*If any person shall presume to distil or draw off any spirits or strong liquors through leaden heads, worms or pipes, upon legal conviction thereof, before any court of competent jurisdiction, he shall forfeit and pay the sum of three hundred dollars. Sec. 1.

4. Assay Masters or Inspectors are hereby empowered to enter into any stillhouse, or place where such utensils are suspected to be kept, and to cut off so much of them as shall be needful to make an assay or trial of them. And every distiller shall be obliged to produce a certificate, under the hands of the Assay Masters, for the time being, for all the pewter heads and worms which they shall make use of in distilling, that they have been tried and approved of by them for good pewter, and that they have put their mark and number upon them; for which mark a stamp shall be forthwith prepared at the town charge. ch. 29, s. 4.

5. For said certificate and every assay made by them, they shall be allowed by the distiller or owner of such heads and worms, the sum of ONE DOLLAR. The said certificate, with mark and number to be entered in the Town Clerk's book, for which service the Town Clerk shall be allowed ten cents. s. 5.

ASSESSORS.

A.-Choice and appointment of Assessors; mode of

qualifying them; compensation.

§1. Choice and duty.

2. New choice on neglect or refusal to be sworn.

3. Selectmen to be Assessors in certain cases.

4. Mode of qualifying; oath. 5. Compensation.

6. Appointment by Court of Ses

sions.

7. Duty in such case; compensa

tion; how paid.

8. Appointment on failure to obey

warrants.

B.-General power and duty of Assessors relative to assessment and abatement of taxes and commit-. ting warrants to officers.

§1. They shall warn persons to | 12. May overlay not exceeding 5 bring in lists.

per cent. 2. May require oath that the | 13. same is true.

3. Cashiers and Clerks to deliver lists of stockholders and shares. 4. Penalty for neglect.

5. To make reasonable abatement. 6. Remedy if abatement refused. 7. Disability, when lists not brought in.

8. County, town, and plantation

rates.

9. Assessment and valuation to be recorded when lodged. 10. Assessors may assess lands, &c. to tenants or owners. 11. Assessments valid after change of occupancy. Tenants in common as sole.

May add State and County to other taxes.

14. Duty to commit lists with warrant to officers.

15. Lands of deceased owners to be taxed to executors, &c.

16. May make supplementary as

sessments.

17. To assess fines imposed by Courts.

18. Warrant of distress to issue for neglect.

19. May issue new warrant when original is lost.

C.-Their power and duty in assessment of taxes for the support of the ministry, of schools, and of highways.

§1. Moneys raised for the support | 3. Duty to issue warrant, make

of the ministry, and of schools
how assessed.

2. Assessment of moneys raised
by school districts.

certificate, &c.

4. Power to abate; compensation. 5. Assessment of highway taxes. 6. To deliver bills before June.

7. Persons not paying rates, to | 9. In case of neglect, warrant of distress to issue.

be re-assessed.

8. To assess fines imposed by Court of Common Pleas.

D. Their power and duty in case of Constable or Collector's removal; insanity; incapacity through infirmity; arrest on Treasurer's warrant; failure to satisfy the same; and in case of decease.

§1. Removal of Collector.
2. Insanity; incapacity by in-
firmity.

3. Proviso as to overpayment by
insane or infirm Collector.
4. May demand lists in certain

cases.

5. In case of arrest, may demand copies, &c.

6. If delivered to allow due credit.

7. Towns, &c. may choose Collector to finish collection.

8. Collector refusing copies, &c.

to be committed.

9. Failure to satisfy warrants, Assessors' duty thereupon. 10. Penalty for default. 11. On decease before collection, Assessors may appoint. 12. On decease before accounts settled, duty of Executors, &c. 13. In such case, Assessors to appoint.

14. Liability of Executors, &c. not settling accounts.

E. Their agency in location of reserved lots.

* Penalty for not re-assessing sums due from deficient Collector, see D. 10. see also elections, A. (d) and C. 10.