account of the receipts and deliveries, and accounting with the town, or selectmen, at least once a year. It is the duty of the treasurer to apply to the civil authority, for an account of all fuch fines, and forfeitures as fhall be recovered by judgment before fuch authority, belonging to the treafury of the town, where fuch judgment is. given, at least once a year and receive the fame for the town.

and cries to effect.

4. Conftables must be fworn. The town may elect a proper number to do the business. Their power is restricted to the town for which they are appointed, in which they have the fame as therifs in the county. They may raife, put forth, and purfue hue They may without warrant, apprehend fuch as are guilty of drunkennefs, prophane fwearing, and fabbath breaking, alfo vagrant perfons, and unfeafonable nightwalkers, provided they are taken on fight of the conftable, or prefeut information of others. They may make fear fons, on the fabbath or other days

all fufpected perother fufpected places or houses, and apprehend andeep in fafe cuftody, till op portunity ferves to bring the before the tnt, or justice

of the peace. It is their duty et alues, to fearch all fufpected places for tiplers. The first contable cholant by the town, is allo chofen collector of state taxes, which devolves upon him an additional duty. Upon receiving a warta from the treasurer, he is to appoint the time and place for the inhabitants of the town to pay their rates, and fhall give reafonable notice to them, and on their neglect to pay, then he has power to levy on their perfonal eftate, if any can be found, if not, he may take real estate, or he may levy upon the body of fuch perfon, and commit him to goal. His warrant to collect the rates becomes an execution, and he must proceed with it accordingly.

In an action aginst a town for the default of a constable in not duly fervinga writ, he being a bankrupt, and in failing circumstances, at the time of his appointment, it was adjudged that towns are not refponfible for the conduct of conftables, whom they appoint, for they have no power to controul them or to require thera to find furety, and are bound by law to appoint them.

5. Surveyors of highways. The towns as often as they judge neceffary, at their annual meetings may vote and agree, that the felectmen may lay out to each furveyor, his diftrict, and what per fons fhall labour under fuch furveyor, and to alter fuch districts as occafion may require. When fuch divifions are made, it is ufual for the towns to appoint a furveyor in each district, who most be fworn, and who have a right to call out all perfons in the town from fixteen years of age to fixty, including indian, melatto, and negro fervants, or flaves, excepting magiftrates, juflices of the peace, gofpel-minifters, ruling elders, allowed physicians, conftant school-masters, and millers, two days at least in a year, if their need be, and as many more as he fhall judge neceífary, which perfons are to be directed by the furveyors. They may warn out teams. Three days warning must be given, before the day ap pointed for fuch employment. If any perfon neglect fuch fervice, after warning, it is the duty of the furveyor to make prefentment to an affistant or juftice of the peace, of fuch perfons and their neglect, and if fuch perfons do not in one week give fufficient reafons for their neglect, to fuch affiftant or juftice, he fhall grant and levy a forfeiture of two fhillings and three pence per day, for a man and double that fum, for a man and team, which fall be delivered to the furveyor, who fhall lay out fuch monies on the highway, and if the furveyor neglects to warn out or to make prefentment of neglects he shall incur a like forfeiture. The survey. ors have power to clear water courfes through lands adjoining to highways, for the purpose of draining off water from highways. Many towns have obtained the privilege of repairing their highways by taxes in which cafes they lay taxes in town meetings and the furveyors are alfo collectors, and either collect the money, and lay it out in repairing, the highway, or oblige every perfon to labour to the amount of his taxes.

6. Lifters confift of fuch number, as the town' think proper to appoint, and are to be sworn. In July annually it is their duty to notify the inhabitants to bring in lifts of the eftate they own on the twentieth of Auguft by the tenth of September, who on failure are liable to be fourfolded. The lifters are to tranfmit the fum total of the lifts to the general affembly in October, on penalty of

ten

ten pounds to the state treafury: and all additions in May, when the grand lift of the ftate is compleated, on which the public rates are laid. The lifters are to lodge the lifts of the town with the town clerk in Jamary, on penalty of ten pounds to the town. And if no return be made to the general affembly, the town may be doomed at the difcretion of the affembly.

If the lifters overcharge any perfon, he may before the 20th of April fellowing, make application to two juftices, and three flectinen, who may grant him relief.

The lift is made out by fpecific rates at which the polls, and estate, both real and perfonal, of the inhabitants are liable to be fet, and by difcretionary affeffiments of the lifters on certain profeffions of bonefs. An equal mode of taxation, is the great defideratum in government, as all ought equally to contribute to the fapport of that government that affords them protection. Many have been the efforts in this ftate, to accomplish this plan, and various are the schemes, that have been devifed, but none has been yet adopted that gives universal fatisfaction. It is probable on a full investigation of this fubject, it will be found impoffible to frame a mode that in its immediate operation, will compel every member of the community to contribute to the fupport of it according to the value of his eftate, and it will be found to be a matter of cer tainty, that after a mode of taxation is adopted, the courfe of things will vary the value of eftate, and the price of fervice, in the profeffions that are aflified, fo as very nearly to proportion the taxes equally among the people. Upon this principle then it is advifeable to eftablish a mode of taxation as general as poffible and on fuch articles about which there can be the leaft deception, and leave it to the operation of things to produce an equality. Frea quent changes of the mode will only retard this operation.

But it is hoped that the flate will fo manage their finances as not to have occafion, to refort to direct taxation, as a fyftem of revenue. It is wonderful to obferve, with how inuch greater fa cility money can be drawn from the people, by indirect, than by direct taxation. The immenfe fums paid in Great-Eritain, if collected by a direct tax, would very foon bankrupt the nation. VOL. I.

The

The fum paid by the State of Connecticut to the United States, exceeds probably half a million of dollars annually. This would be a tax not far from two fhillings on the pound. It would not be practicable to collect this fum by the direct mode, by which the revenue of the state is collected; but by the indirect mode adopted by congrefs, the money is collected, and the people feel from it no burden or oppreffion, and are not deprived of a fingle enjoyment. The tax works itself into the price of the articles confumed, and from time to time it is gradually and imperceptibly paid in fmall fums, without any inconvenience to the consumer.

7. Collectors of town taxes. Towns have a right to appoint, collectors to collect fuch taxes as they grant, to defray the neccef fary expenfes of the town. A proper rate bill must be made containing the fums due from each perfon, and an affiftant, or juftice of the peace, can grant a warrant to collect them. The collector has the fame power in the collection of the rates, as the fheriff has in the collection of an execution. When they neglect their duty, and fail to make payment, the felectmen on application to an assistant or justice of the peace, may obtain a warrant against them, for the fum in arrear, which may be collected out of their own ef

tates.

8. Grandjurors are officers appointed to make information of all crimes, that are committed, and for neglect of presenting any breach of law, of which they have knowledge, fhall pay a fine to the town treasury. If any town neglect to make choice of grandjurors, they incur a penalty of five pounds to the county treasury.

9. Sealers of weights and meafures, are to feal all the weights and measures that are used in the town, and no perfon fhall use any weights and meafures, that are not proved by the standard, under a penalty of five fhillings, payable to the town treasury.

In addition to thefe officers, there are leather-fealers, tythingmen, haywards, chimney viewers, gaugers, packers, and keykeepers, whofe duty is of a nature, that it cannot be expected to be detailed in a general treatife.

All

All perfons duly elected to any town office, that refufe to ferve or take the oath (if any be required,) if able to execute the office, fhall pay a fine of twenty-fix fhillings to the town treasurer. If any officer neglects the performance of the truft committed to him, he fhall pay a fine of fifteen fhillings. If by refufal, death, or removal, there be a vacancy of any town offices, the town may convene, and fill the vacancy.

OF SOCIETIES AND THEIR OFFICERS.

IN handling this fubject, I propofe to confider the ecclefiaftical

conftitution of this state.

A remarkable difference is obfervable between ancient and modern times, refpecting religion. The pagan nations univerfally adopted polytheifin, which admitting the idea of national gods, excluded the principles of intolerance, and the cruelties of perfecution. The Grecians and the Romans, vefted the power of pre fiding in religious ceremonies, in the civil magiftrate, and the fame perfon infpected the entrails of the victims, and guided the councils of the nation. There was no diftinction of clergy and laity. There were no priests to poffefs exclufive rights and temporal power, by which a particular order in the ftate, could be aggrandized, but the union of both powers in the magiftrate, rendered religion fubfervient to the peace of government and the welfare of the people. The tolerant polytheist, beheld however, with indig. nation, the unfocial worship of the defcendants of Abraham, who made it their glory, that they were the peculiar favourites and chofen race of a God, who was infinitely, fuperior to the gods of their neighbours. But when the difciples of Jefus, emerged from the land of Judea, pronounced the gods of the conquerors of the world, to be falfe gods, and condemned their rights and ceremonies which had grown venerable by time, the tolerant hand of polytheism, was provoked to punish them, not for the errors of their religion, but for their obftinate contempt of the religion of the empire. Had they acknowledged the deities of their fovereign,

S 2

b Gillies Hift Greece, vol. i. chap i. chap. i. Gibbon's Hift. Rom. Empire.

and

Fergufon's Hift. Rome, vol. i d Hume's Hift. Nat. Relig