The judges are appointed by the governor and council, and retain their places until they are 70 years old. They are liable to impeachment for misbehaviour in office.
The jury composed of twelve freeholders whose verdict decides the judgment in civil and criminal suits, is selected by the municipal council from among persons worth fifty pounds. The names of one third of the members are placed in one box; and the names of the two-thirds in another. The jurors for the superior court are drawn from the first box, and those for the inferior court from the second, by the town clerk in the public assembly.
The general court is authorized to reform the judiciary system when it is deemed convenient or necessary to the public service; to give to the justices of the peace jurisdiction in civil causes, when real estate is not concerned and the damages do not exceed four pounds, with the right of appeal to another court and the trial by jury.
The chief justice receives 1500 dollars per annum; each of the other judges receives 1200.
The sheriffs like the judges are ineligible after they have attained to seventy years, nor can they act or receive fees as lawyers or counsel, while they are in office.
All the civil and military officers take the following oath before entering upon office.
“I solemnly swear that I will bear faith and true allegiance to the state of New Hampshire, and will defend the constitution thereof, and I will faithfully and impartially discharge and perform the duties incumbent on me as governor, secretary, &c. &c. to the best of my abilities, agreeably to the rules and regulations of this constitution, and the laws of New Hampshire, so help me God.”
If the officer be a quaker his affirmation is received, adding thereto, “I do this under the pains and penalties of perjury.”
The financial organization is equally economic and liberal. Every town appoints one or more collectors of taxes, who are furnished with the tax lists and entrusted with full powers to seize, in case of necessity, the goods or persons of delinquents. If any one refuse to produce a statement of his property subject to taxes, the municipal council determines the sum such an individual shall pay to the state. The levies upon the counties are divided by the judges of a court which is held four times a year, and the proportion that each town is to pay, is specified in the order to the treasurer of the county.
A new assessment of taxes is annually made in the month of April, upon the property of taxable individuals; all these goods are taxed at six per cent of the value of their income; except uncultivated lands, and ships which only pay ¼ per cent of their real value. Mills and ferry-boats are taxed one-twelfth of their annual income: funds in commerce according to their value, and money at interest at from three-fourths to one per cent.