SEC. 3. The selectmen or either of them may make personal application to the respective inhabitants of the town, to any person having the care of personal property taxable therein, and to the officers of any corporation, for an account of the polls and ratable estate for which they are liable to be taxed.

SEC. 4. All persons liable to be taxed in such town shall exhibit to the selectmen, at the time and place appointed by them, or upon such personal application, a true account of the polls and estate for which they are there taxable, either in their own right or otherwise, on oath if required by either of the selectmen, which oath either of the selectmen may administer.

SEC. 5. If any person shall neglect or refuse after due notice given as aforesaid, or when called upon by any selectman, to give such account, the selectmen shall set down to such person, by way of doomage, as much as they judge equitable, which shall be conclusive in all cases, unless the party shall show by his statement under oath, that it was not in his power to exhibit such statement. SEC. 6. If any person, in giving to the selectmen such account, shall wilfully omit any part of the estate for which he is taxable, the selectmen may, upon discovery of the fraud, assess such person in all taxes of that year four times as much as such estate, if given in, would be legally taxable.

SEC. 7. The cashier, treasurer, agent, or other principal officer of every bank, savings institution, insurance company or other corporation shall, on application in person or by writing by any selectman, furnish at the principal place of business of such corporation an account in writing, on oath if required, of all the ratable estate of such corporation, and a like account of all shares and deposits therein which are owned by any person resident, or corporation established out of the State, within four days after such application.

SEC. 8. If such officer of any corporation as aforesaid shall neglect or refuse, upon application, to give such account of its ratable estate, such corporation may be doomed in the same manner as individuals; and if any such property shall be wilfully omitted in such account, such corporation may be assessed four fold therefor, in the same manner as individuals are liable.

SEC. 9. The cashier or other principal officer of every bank or other corporation as aforesaid shall, upon such application, furnish a like account of all shares or deposits therein owned by any inhabitant of the town of which the person applying is selectman, and the value thereof, whether mortgaged or pledged or not, within four days after such application is made.

SEC. 10. If any such officer or agent shall wilfully neglect or refuse to furnish as aforesaid any such account as is required in this chapter, he shall forfeit a sum not less than one hundred nor more than four hundred dollars, for the use of such town.

SECTION 1. The selectmen shall appraise all taxable property at its full and true value in money, and shall receive and consider all such evidence as may be exhibited to them relative to the value of shares in corporations and other property, the value of which cannot be determined by personal examination. They shall deduct from the appraised value of shares in any corporation a just proportion of the value of any estate of such corporation which shall be legally taxed elsewhere, upon satisfactory evidence thereof under oath. (R. S., sec. 1.)

SEC. 2. Whenever it shall be made to appear to the selectmen that several persons are owners of several interests in the same real estate, or that one person is owner of land and another is the owner of any building, timber or wood standing thereon, or ores or minerals therein, they shall, upon request, appraise such several interests and assess the same to the several owners thereof separately. (R. S., sec. 2, amended by laws of 1852, chap. 1291.)

SEC. 3. The selectmen shall set down in their invoice, in sepa rate columns, the value of improved and unimproved land; of buildings not specially designated; mills and carding machines, factories and their machinery, wharves, ferries, toll bridges, locks and canals; the value of stocks in public funds; of shares in banks and other corporations; the amount of money on hand at interest or on deposit; stock in trade; the value of carriages; the number and value of horses, asses and mules; of cows, oxen and other neat stock; and of sheep. (R. S., sec. 3.)

SEC. 4. In making invoice the selectmen shall set down in the column of improved and unimproved land all buildings situated on such land and owned by the owners of such lands, except such buildings as are specially designated in the third section of said chapter. [Chap. 42 of R. S.] (3d sec. of this chapter.) Laws of 1844, chap. 142.)

SEC. 5. The selectmen shall make such deductions from the

appraised value of the property of insane persons as they shall think just and reasonable, whenever it shall appear that the income of their estates is not sufficient to support them. (R. S., sec. 4.)

SECTION 1. All taxes for the year following shall be assessed upon the invoice made as aforesaid, estimating each poll one dollar and twenty cents, and taxable property at the rate of fifty cents on each hundred dollars of its appraised value. (R. S., sec. 1, amended by laws of 1851, chap. 1115.)

SEC. 2. Any town may at their annual meeting, an article for that purpose being inserted in the warrant, exempt unimproved lands of non-residents from any tax or part thereof.

SEC. 3. The selectmen shall seasonably assess all state and county taxes for which they shall have the warrants of the state and county treasurers respectively; all taxes duly voted in their towns; and all school and school house taxes authorized by law or by vote of any school district, duly certified to them.

SEC. 4. In assessing such taxes the selectmen may assess a sum not exceeding five per cent. more than the amount of such tax, to answer any abatements that may be made, which shall be paid into the town treasury for the use of the town.

SEC. 5. The selectmen may include in one assessment the state, county, town and school taxes, or so many of them as may be found convenient.

SEC. 6. A fair record shall be made of every invoice taken by the selectmen, and of all taxes by them assessed, in a book of records of the doings of the selectmen in their office, which shall be the property of the town; and such invoice and assessments or a copy thereof shall, prior to the first day of July, be left with the

town clerk and recorded by him; and both of said records shall be open to the inspection of all persons.

SEC. 7. The selectmen shall seasonably make a return to the state and county treasurers of the names of the collectors of their respective towns, with the date of their warrants, with the amount they are required to pay to such treasurers respectively, and at what times.

SEC. 8. A list of all taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal directed to the collector of such town, requiring him to collect the same and to pay over to the state and county treasurer and to the selectmen or town treasurer, such sums at such times as may be therein prescribed.

SECTION

CHAPTER 46.

OF THE RETURN OF INVENTORIES.

IDENTICAL WITH

Chapter 42, Laws of 1843.

SECTION

1. Selectmen to return inventories of 5. Secretary of state to give information 1843 and 1844.

of neglect.

2. To contain footings of each column of 6. Blank returns to be furnished by secinvoices.

3. Return to be made once in four years. 4. Penalty for neglect or refusal.

retary, and to make abstract for legislature.

SECTION 1. The selectmen of the several towns and places in this State, or a major part of them, at the charge of the town or place in which they shall belong, shall return and transmit to the office of the secretary of state, on or before the fifteenth day of May next, an entire inventory of the polls and ratable estates of the several towns and places in this State, as taken in April for the year one thousand eight hundred and forty-four, and also an entire inventory of the polls and ratable estates of the several towns and places within this State, as taken in April of the year one thousand eight hundred and forty-three.

SEC. 2. Said inventories shall contain the footings of each column of the invoices of all polls and property taxed in each of said towns and places in the month of April in each of said years, agreeably to the provisions of chapters 41 and 42 of the revised statutes, (chapters 43 and 44 of this compilation.)

SEC. 3. And every fourth year thereafterwards, the selectmen of the several towns and places in this State shall transmit and

return to the office of the secretary of state like inventories for their [the then?] current and next preceding year, which said inventories shall be prepared in the same form and manner as is above prescribed, and shall be transmitted and returned to the office of the secretary of state, on or before the fifteenth day of May next after the time when such inventories shall be prepared as aforesaid.

SEC. 4. If the selectmen of any town or place in this State shall neglect or refuse to prepare and transmit the above mentioned inventories and returns, in the manner herein prescribed, together with their certificate, as said selectmen, to the truth of their said inventories, they shall forfeit and pay for every neglect or refusal a sum not exceeding fifty dollars nor less than twenty dollars, for the use of the town or place to which said delinquent selectmen may belong.

SEC. 5. And the secretary of state, as soon as may be after the said fifteenth day of May in each of said years, shall give in. formation to the attorney general of all such neglects or refusals, that such selectmen may be prosecuted by indictment, information or otherwise, in any court proper to try the same: provided, that all prosecutions for penalties incurred by such neglect or refusal, shall be commenced within six months from the said fifteenth day of May in each of said years.

SEC. 6. It shall be the duty of the secretary of state to furnish the selectmen aforesaid with blank inventories in form as aforesaid, on or before the first day of April next, (first day of April, 1844,) and on or before the first day of April in every fourth year thereafter; and, when said inventories shall be returned as aforesaid by the selectmen, to make out an abstract of the footings or amount of the several inventories, and cause the same to be arranged by counties, and three hundred copies thereof printed and laid before the legislature at the commencement of their next session, after said inventories shall be returned as aforesaid.

SECTION 1. Selectmen, for good cause shown, may abate any tax assessed by them or their predecessors.

SEC. 2. If they shall neglect or refuse, any person conceiving