of all the Estates in their respective Townships or Districts, of which they may have taken the value as herein before directed, so as to make up and pay the respective quotas as aforesaid, with the additional charges of assessing, collecting and paying the same into the Treasury as aforesaid; of which assessments the said respective Assessors shall deliver exact duplicates to the Collectors of such Districts within ten days after settling the quotas as aforesaid. For assessing and collecting which said assessments, the Assessors shall have six Pence, the Town Collector four Pence, and the County Collector two Pence on the pound for all Moneys assessed and collected by virtue of this Ordinance.
And whereas, some owners of improved Lands and Tenements may not reside in the said County or Township where the same shall be situated:
It is, therefore, Resolved, That the tenant, or person occupying such Land and Tenement, or either of them, shall be assessed for the same, and may deduct such assessment out of the rent with which he is chargeable for such Land or Tenement; and where no Tenant, or person, in the County occupies such Land, the tax for the same shall be recovered of the owner thereof in like manner as herein after is directed. And every person sealed on and holding Land, not having the property thereof, or paying rent for the same, shall, notwithstanding, be assessed for so much Lands and Tenements as he or they shall actually occupy.
And it is further Resolved, That the Collectors of each Township or District, shall, in some convenient; time after receiving the aforesaid assessments from the Assessors, notify each particular person assessed thereof, informing him of the time the same must be paid. And in case any such assessments shall remain unpaid the 1st day of November, after such assessment, the said Collector shall make out a list of all such delinquents, with the sums in which they are severally assessed, and lay the same before the Committee of the County to which they belong; which Committee are hereby directed and required to make out a warrant of distress, directed to such person, or persons, as they shall appoint for that purpose, requiring distress to be made on all such delinquents' goods and chatties, to at least the amount of their respective assessments, with the addition of eighteen Pence for each distress: directing, that such goods and chatties be sold in five days after such distress, for paying their said assessments, and costs of distraint. And in case any person, or persons, shall think him, or themselves, aggrieved by such assessment, every such person may appeal to the Committee of the County in which he or they reside, within one month after notice of such assessment; which Committee shall proceed to hear such appeal, and give suitable redress.
And in order to prevent dissensions in the several Townships in this Colony, respecting settling their quotas, from a suspicion that the Assessors of some one Town have valued the Estates therein less than the Assessors of another Town in the same County:
It is, therefore, Resolved, That in settling the quotas of each Township, the Assessors shall produce an exact account of the quantity of Land in that Township, with the number of Cattle and Horses of two years old and upwards, Money at interest, and the beforementioned certainties; which certainties shall be first deducted from the quota of the County, as heretofore hath been practised in like cases, and then divide the remainder to each Township upon the Land, and Money at interest; in which division the Land shall be valued between the sums limited for each County, by the last act of Assembly of this Colony, for settling the quotas in the several Counties: And the Cattle and Horses shall be valued at eight Shillings each head, and the Money at interest at the one-twentieth part of the real amount thereof, and divide the same upon the pound value of such Estates; which said valuation, is only to regulate the division of the quotas of each Township. But, in making the assessments, the said Land, Tenements, and real Estate of each individual is to be valued at the one-twentieth part of the real intrinsick value thereof, except tracts of land whereon no improvement is made, which is to be valued at the one-fortieth part of the value thereof, as is before directed.
And it is further Resolved and Directed, That if any person, or persons, shall, in this Colony, refuse to accept in payment any of the Bills of Credit emitted in virtue of this
Ordinance, not exceeding ten Pounds, he or they so refusing, shall forfeit the sum of ten Pounds, and if the sum tendered and refused as aforesaid, exceed the sum of ten Pounds, then the person so refusing shall forfeit a sum equal in value to the sum so refused.
And in order that the mode of recovery of the said sums so forfeited as aforesaid, may be ascertained and established:
It is further Directed, That on complaint against any person refusing said Bills as aforesaid, being made to the Committee of the Township where the same shall happen, the said Committee shall give notice to said delinquent, that he be and appear before them at a day and place to be ascertained in such notice, to answer to the charge also to be specified therein; and if it shall appear to the said Committees, by the oath or affirmation of two good and lawful witnesses, that the said delinquent hath made such refusal, and that he had, previous thereto, been informed of the penalty to be incurred thereby, in virtue of this Ordinance, then, and in such case, the Chairman or Deputy Chairman of said Committee shall, by an order in writing, under his hand, directed to some proper person to be appointed by said Committee, authorize said persons to make distress and sale of the goods, chattels and effects of the delinquent, to the amount of the forfeitures incurred as aforesaid, together with costs and expenses, that shall accrue by reason of said refusal, to be taxed by said Committee; and the said person appointed to distrain as aforesaid, shall proceed thereon in like manner and form, as the distrainer is herein before directed for collecting the assessments made in virtue of this Ordinance; and shall and may retain in his hands, one Shilling and six Pence, if the sum levied as aforesaid be under ten Pounds; and if the same exceed ten Pounds, then the addition of three Pence the Pound for each distress and sale; and the residue of the moneys that shall arise from said sale, he shall deliver to the owner of the goods and chattels distrained as aforesaid. And in case any such delinquent shall think himself aggrieved by the determination of the said Committee, he shall and may, within five days after such determination, appeal to the Committee of the County; he previously giving sufficient security to the Chairman of said Township Committee, to prosecute said appeal the next meeting of said County Committee; and also for payment of all such sums, costs, and charges as shall be adjudged against him by the said County Committee; and in case he shall think himself aggrieved by the determination of the said County Committee, he may, within five days thereafter, appeal therefrom to the Congress or Committee of Safety of this Province, giving security to the Chairman or Deputy Chairman of the said County Committee, to prosecute said appeal at their next meeting, and also for payment of all such sums, costs and charges, as shall be adjudged against him' by the Congress or Committee of Safety as aforesaid; which appeals, the several Chairmen or Deputy Chairmen of the several Committees aforesaid, are hereby required to grant on the above conditions.
And it is further Resolved and Directed, That all the forfeitures adjudged, recovered, and collected as aforesaid, shall be paid by the person collecting the same, to the Collector of the County where the delinquency happens, to be by him, as soon as may be thereafter, paid into the hands of the Treasurers aforesaid, to be appropriated and applied for the publick uses of this Colony, as the Provincial Congress shall order and direct.
An Ordinance to prevent persons deserting places in danger of being attacked, and for restraining such as are dangerous to the common cause from taking refuge in this Colony.
Whereas, large numbers of people are daily removing from the neighbouring Colonies into New-Jersey, and it being unknown upon what principles such removals are occasioned; whether it is to seek an asylum from Ministerial oppression, or the resentment of their injured country, to whom they may have become obnoxious, by adhering to the present system of tyranny now endeavouring to be executed in America; and it being inconsistent with the principles of persons properly attached to the cause of liberty to desert their town or country, at a time their assistance may be absolutely necessary for its defence, unless
|