When the grant for town-charges was made April 6, 1789, a vote was also passed that it might be "paid in produce at the following prices, if paid by the 15th of November; if not, must be paid in specie: Rye, 4s. 6d. per bushel; sheep's wool, 2s. per pound; flax, 8d. per pound; butter, 8d. per pound; and boards, staves, and shingles, at market-prices." It was also voted that ten pounds should be paid in the same way "to procure schooling; to be laid out at the discretion of the selectmen." April 4, 1791, it was again voted that the taxes might be paid in produce, at the prices affixed in 1789, "the produce to be merchantable." Oct. 26, an unsuccessful effort was made to reconsider the vote of April 4, with a view to have a part of the amount paid in specie.

EXEMPTION OF PHILIP ROBBINS, JUN." March 7, 1791, agreeable to the request of Mr. Philip Robbins, jun., voted that Mr. Philip Robbins, jun., shall have his taxes for the year 1790, and not be assessed for the year 1791,1 as a bounty for having two children at a birth."

TABLE.

NUMBER.

1793. 1794. 1795. 1796. 1797. 1798. 1799. 1800. 1840. 1843.

"To the Honorable Senate and House of Representatives in General Court assembled.

"The petition of Joel Adams, of Union, in the county of Lincoln, humbly shows, That he was appointed collector

1 The earliest tax-bill preserved is for the year 1791. The one for 1792 is probably destroyed.

* With twelve pairs of stones.

† With ten pairs of stones.

of State-tax, No. 5, in said town of Union, which was committed to him in the year 1786. That, at that time, the inhabitants of the town were few in number, and very poor. Remote from navigation, they are destitute of the common means of procuring money on the eastern shore. That sundry persons were assessed in said tax who paid the same in the towns they respectively came from; and that sundry others left the town before the petitioner had opportunity of collecting their respective rates. That, owing to these and other unfortunate circumstances, he has been able to collect but a small part of said tax, though he has been at great pains and expense in attempting it; and that he has sustained considerable loss on what he has collected, as he was obliged to take it of the inhabitants in articles other than money; and that, as to a great part of the residue, he utterly despairs of ever being able to collect it of the persons assessed.

"Further shows that the sheriff of the county now holds an execution against your petitioner for the sum he is deficient on said tax, being about forty-five pounds, which, if extended, will reduce him and his family to great inconvenience and want.

"Your petitioner, therefore, prays your Honors to take his case into your wise and good consideration, and order such relief as your Honors in your wisdom shall think fit. "And your petitioner, as in duty bound, shall ever pray. "JOEL ADAMS.

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Union, June 3, 1794."

The preceding application led to a —

"Resolve on the petition of Joel Adams, collector for the town of Union.

"On the petition of Joel Adams, a collector of the tax No. 5, in the town of Union, for the year 1786, praying for relief respecting said tax, which amounted to the sum of sixty-five pounds, one-third part of which he has paid into the treasury, and execution is now in the hands of the sheriff of the county of Lincoln for the remainder :

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Resolved, for reasons set forth in said petition, that the prayer thereof be so far granted that the sum of twenty pounds, part of the balance now due from the said Joel Adams to this Commonwealth, be laid out in repairing the

public roads and bridges in said town of Union; and, upon a certificate of the selectmen of the said town of Union being returned into the treasury office of this Commonwealth, within nine months from the passing of this resolve, that the said sum has been so expended, the treasurer thereof is hereby ordered and directed to pass to the credit of the said town of Union the balance due from the said Joel Adams, as collector for the said town of Union; and the sheriff of the said county of Lincoln is hereby ordered and directed not to levy the said execution on the said Joel Adams, for the balance aforesaid, until the expiration of twelve months from the date hereof."

STATE OF THE FINANCES. April 6, 1795, Jason Ware, Joseph Maxcy, and Amariah Mero, were chosen a committee to examine into the state of the townfinances. They reported, May 6, 1795, that "there was due from the several collectors to the town, £146. 12s. 6d.; and that there was due from the town to several of the inhabitants, £29. 6s." It was immediately "voted not to grant any money for towncharges, as there appears to be enough due the town." It was also "voted not to grant any money for the meeting-house."

DOLLARS AND CENTS. At this time, it is observable that the taxes are reckoned by dollars instead of pounds. This was in conformity with an Act of the Legislature of Massachusetts, passed Feb. 25, 1795, ordering that, after the first day of the following September, "the money of account of this commonwealth shall be the dollar, cent, and mille; and all accounts in the public offices, &c., shall be kept and had in conformity to this regulation."

1 April 4, 1791, it was voted that "the assessors may put all towntaxes in one tax-bill, except the highway-tax."

In 1812, a statement in behalf of the town was made to the Legislature by William White and Nathan Blake, that thirty polls had been added to the number which had been returned for the State valuation.

Nov. 28, 1814, Nathaniel Robbins, Simeon Butters, and Joseph Morse, were chosen to consult the principal assessor of the Direct Tax for the Third Collection District, for the purpose of having the tax better proportioned among the different towns in the district.

TAKING THE VALUATION. April 3, 1815, an unsuccessful effort was made to "order the assessors to take the valuation under oath;" but, in April, 1835, it was voted that it should be done. A list of suspected persons was made out; but it was too much trouble to test all the inhabitants. April 6, 1846, upon an article "to see if the town will instruct the assessors to go all together, and take the valuation," it was "voted that they do not go together to take the valuation."

PAYMENT OF TAXES. In 1834, "Voted that the treasurer be collector of taxes, and that all those who pay in their taxes to said collector within thirty days from the time he receives the bills from the assessors, shall have ten per cent discount on said taxes; and all those who pay their taxes in sixty days, as aforesaid, shall have five per cent discount; and all those who pay their taxes in one hundred and twenty-five days, as aforesaid, shall have two and a half per cent discount on said taxes." In 1839, probably to promote the promptness of payment by the collector, as well as the tax-payers, it was ordered that the taxes should "be collected within the year from the time the" collector received the tax-bills.

April, 1841, voted "that the money be paid into the treasurer the ensuing year; and that he give notice to the town immediately on receiving the bill, by posting notices at the places for notifying town-meetings. And all moneys paid in within sixty days from the date of said notice shall receive six per cent discount; one hundred and twenty days, four per cent; one hundred and eighty days, two per cent; and, after that time, the treasurer proceed to collect the remainder according to law, and within one year from receiving the bills, if possible."

CHAPTER XXIX.

FINANCIAL HISTORY.

(Concluded.)

Surplus Revenue. - Paupers. - Warning out of Town.
Maintenance of the Poor.

REED'S CASE.

In the early settlement of the town, there was considerable difficulty respecting the taxes on wild land and the property of non-residents. A warrant issued for a meeting, Jan. 4, 1790, contains three articles on this subject:

1. "To know in what manner the collectors shall proceed with regard to the taxes now in their hands unsettled, against Josiah Reed,' non-resident proprietor of wild land in this town. 2. To see if the town will indemnify the collectors, if they proceed to distrain the goods or chattels, lands or tenements of the said Josiah Reed, according to their different tax-bills. 3. To see if the town think it necessary for some person to advise with some gentleman, respecting the taxes, to know whether they will stand in law as they are now made, before the collector shall proceed to distrain for them." "Voted to accept of all the taxes as they are now assessed by the assessors chosen in Union, since the town was incorporated." 'Voted that the assessors petition the General Court to establish the taxes as they are now assessed."

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June 25, 1790, "Voted that Mr. Josiah Reed shall have liberty, if he will find all the plank necessary for the bridge across the main river, and twenty days' work on said bridge, then he shall have liberty to work the remaining part of his highway-taxes elsewhere, as he shall think proper, on roads

1 Josiah Reed was Dr. Taylor's son-in-law; and his daughter married Henry, son of Major-General Henry Knox. In 1798 and 1799, he was representative from Thomaston to the Massachusetts Legislature.