The law of taxation since 1710.
The history of the law of taxation shows us no change of principle but only a further development of detail where experience had shown[[111]] existing provisions inadequate. Additional measures against foreign traders were passed. In 1738 each town was directed to choose "three discreet and prudent Persons" to assess such foreign traders according to their trade. In case of non-payment the delinquent might be distrained upon or in case there was not sufficient visible property he might be committed to jail.[[112]]
Considerable progress was made in developing the law of assessment. In 1744 when taxation was resumed, a law was passed which declared in detail the various kinds of rateable property and the values at which they were to be assessed. It is of so much value, both as affording a comparison with the like enactments of the earlier period and as giving an example of the acts in accordance with which colony valuations were taken, that it seems best to print it in full.[[113]]
"An Act ascertaining what Estate is Rateable, and for proportioning the same in Value.
Be it enacted by the General Assembly of this Colony, and by the Authority thereof, it is Enacted, That the following Estates shall be deemed Rateable in all Publick Colony Rates and Taxes, therein made and levied, and shall be included and considered in the Proportioning the same, and that in the following Manner, and according to the Specifick Value they are hereafter fixed at, viz:
All Neat Cattle of Four Years old and upwards, shall be valued at Ten Pounds per Head.
All Neat Cattle from Two Years old to Four Years old, shall be valued at Five Pounds per Head; and Neat Cattle that are under Two Years old, are not to be considered.
All Horse Kind to be rated in the like Manner, as to their Age and Value.
All Sheep and Goats of One Year old and upwards, shall be valued at Fifteen Shillings per Head; and if younger, not to be valued.
All Swine of One Year old and upwards, shall be valued at Thirty Shillings per Head; but not to be considered before.
All Slaves for Life, that are between Sixteen and Fifty Years of Age, shall be set at the Price of Eighty Pounds; those under Sixteen, or above Fifty, not to be rated.
All deck'd Vessels that are in Port, shall be set at Five Pounds per Ton; and those not deck'd, at Three Pounds per Ton.
All Trading Stock shall be set at Half the real Value thereof; to which is to be added, what Estate every Man hath, either in Money, Bonds, or other Estate that lies concealed, to be considered as other personal Estate, which the Rate makers shall have Power to require, and take an Account of as visible Estate.
All Lands, Houses, Mills, Wharffs and other real Estates, shall be valued at the Rate of Ten Years, and so considered in the Assessment.
All Males from Sixteen Years old and upwards, shall be stated at One Shilling per Head, for every Thousand Pound Rate assessed by the Colony; and in Proportion for a greater or lesser Sum: In which Assessment upon Poles, shall be included all Servants for Years, of the Age aforesaid.
And be it Enacted by the Authority aforesaid, That the Assessors in all and every Rate, levied as aforesaid, shall consider all Persons who make Profit by their Faculties, and shall rate them accordingly."[[114]]
In 1747 the poll tax was reduced to nine pence per one thousand pounds of tax levied. As a matter of fact the usual amount of the poll tax, as determined in the various acts ordering the assessment of taxes, was six pence per one thousand pounds.[[115]]
The digest of 1767,[[116]] defines somewhat more minutely than before the procedure to be followed by assessors. They were directed to make separate lists, first of the estates, the valuations of which had been handed in by the owners, second of the estates estimated by the assessors, and third of the number of polls.
The amount to be raised on polls was then to be deducted from the total tax and the remainder was to be apportioned among the rateable estates. Even in the case of those who made return of this property, the power of making the final estimate remained with the assessors, subject to an appeal to the next general sessions of the peace for the county. If it appeared that a true list had been handed in the tax payer might recover from the town treasury. The appeal was not to interfere with the process of collection. By act of 1769 all lands or other real estate granted or purchased for religious uses or for[[117]] schools were exempted from taxation.
It would appear that in the case of leased estates taxes had been assessed on the owner. This had rendered collection difficult, and in 1784 it was provided that in the future the tax should be assessed on the occupant who was to be liable in his real and personal property. If this was not sufficient the real estate occupied was liable.
By the same act assessors were required to distinguish between real and personal estate, and assign a separate column to each in their rate lists.[[118]]
The law in regard to collection also underwent considerable development. It was about the middle of the century that collectors began to be regularly elected as town officers.[[119]] A law of February 1755 provided that if a person rated in one town removed to another town without paying his rate, the collector of the town where he was rated might follow him and collect the tax.[[120]] The difficulty of collecting taxes on the lands of non-residents led to laws which provided that the land itself might be sold for taxes.[[121]] The general treasurer was first given the power to call special courts for the prosecution of delinquent collectors,[[122]] and later was authorized to bring actions directly against the town treasurer[[123]], who in return might recover from delinquent collectors and their bondsmen. In 1781 the real estate of collectors and their sureties was declared liable for the satisfaction of all judgements secured against them.[[124]] Warrants for collection were declared to be in force until the tax was collected.[[125]]. Collectors were empowered to call before them any one who they had reason to believe possessed property of any person who had been rated, but who had left the colony, and compel him to pay the tax of the absent person. In case the person summoned failed to appear and make declaration, he himself was liable to distraint for the amount of the tax.[[126]] Personal property seized by distraint might be removed, for sale, to any part of the colony.[[127]]
There were several other general laws of less importance[[128]] and, besides these, there were certain provisions which were re-enacted with each tax assessment. In this way the towns were required to pay all charges and fees for collection. Interest was charged against the towns in arrears. It was generally provided also that the towns might appoint new assessors for the assessment of each colonial tax, and, in some cases at least, it was customary.