Εικόνες σελίδας
PDF
Ηλεκτρ. έκδοση

in his office, and records the minutes of the proceedings of town meetings.

506. It is the duty of every member of the community to contribute to its support and prosperity. This duty results from the relations of men in civil society. Wheresoever this duty exists, there exists also, of necessity, the right to enforce it. Taxes, to be equitable, ought to be laid, not upon persons, but upon the property possessed or used by individuals. It is upon this principle that taxation is founded in this country.

507. All lands, and all personal estate, are liable to taxation in this state. Lands, real estate, and real property, have the same meaning, and include land with all buildings, and other articles erected or growing thereon. Personal estate and personal property, include all household furniture, moneys, goods, chattels, debts due from solvent debtors, &c.

508. Assessors pass through the town, and set down the names of all taxable inhabitants, and the value of all the real and personal property of each, deducting from his personal property the debts owing by him. After the assessment roll shall be completed, notices shall be put up in three or four places in the town, stating that the assessment roll is completed, and left with one of their number, to be designated in the notice, where the same may be examined by any of the inhabitants during twenty days; at the expiration of which time, the assessors meet at the timé specified to review their assessments. Persons who conceive themselves aggrieved by too high a valuation of their property, make affidavit of its true value; and the the assessors then reduce their assessments accordingly.

509. The assessment rolls of the several towns in the county are examined by the board of supervisors at their annual meeting; whose duty it is to equalize the valuations of one town with those of another. The tax is then estimated, which is done by a clerk appointed for that

clerk? 506. What is the proper principle of taxation? 507. What is real property? Personal property? 508. How are assessments made? 509. By whom are the assessment rolls examined? Who

purpose, and set down opposite the name and amount of the property of each individual on the roll. A copy of the assessment roll is then delivered to each of the supervisors, who delivers it to the town clerk of his town, to be kept for the use of the town, and another copy is to be delivered to the collector of the town by the fifteenth day of December; to which roll is annexed a warrant, under the hands and seals of the board of supervisors, commanding him to collect from the several persons named in the roll, the amount of tax opposite their respective names.

510. The collector, upon receiving the tax list and warrant collects the taxes. If any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the property of the person from whom the tax is due. The collector is required to pay out of the moneys by him collected, to the commissioners of common schools, overseers of the poor, (where there is no poor house in the county,) commissioners of highways, and the supervisors, the sums required in the warrant to be paid to them; and the remainder is paid to the county treasurer; the collector first retaining the compensation to which he is entitled.

511. It is the duty of the overseers of the poor, on application being made to them for the relief of poor or indigent persons, to provide for their support in the town; or, in a county in which there is a poor house, for their removal to the poor house of the county, to be supported at the expense of the county.

512. The commissioners of highways have the care and superintendence of the highways and bridges in the town: and it is their duty to alter and lay out roads, and build bridges, and to cause them to be repaired. They divide the town into so many road districts as are judged convenient, and require the overseers of highways to warn all persons in their respective districts to work on the highways, the number of days they shall have been assessed

estimates the tax? 510. By what officer, and how, are taxes collected? 511. What are the duties of overseers of the poor? 512. What are the duties of commissioners of highways? 513, What are the

by the commissioners. Every person owning or occupying land in the town, and every male inhabitant of the age of twenty-one years, residing in the town where the assessment is made, may be assessed to work on the highways.

513. The commissioners of common schools divide their town into school districts, number them, and deliver the numbers and description thereof to the town clerk to be recorded. They also apportion the school moneys recei ved by them, among the several districts. Commissioners are authorized to serve as inspectors of schools.

514. The inspectors of common schools examine all persons offering themselves as teachers; and if they are satisfied as to the qualifications of a candidate, in respect to moral character, learning and ability, they deliver to him a certificate signed by them, stating that they believe him to be duly qualified. It is also made their duty to visit all the schools in their town, at least once a year, to examine into their state and condition, and to give their advice as to the government of the schools, and the course of studies to be pursued in them.

515. The duties of a constable are very numerous. His principal duties are, to serve all processes issued by justices of the peace, of a civil and criminal nature, to collect debts on execution, to aid in keeping the peace, and to apprehend and secure criminals. He is properly an executive officer, as his business relates to the execution of the laws.

516. Four justices of the peace are chosen in each town in the state, (except in cities,) whose duty it is to administer justice in the town in which they are chosen. As these are judicial officers, their powers and duties may be considered as more properly falling under the head of “Judiciary," or "Courts of Justice."

duties of commissioners of common schools? 514. What are the duties of inspectors of common schools? 515. What are the duties of constables? 516. What are the duties of justices of the peace?

517. In this state, the election of all public officers by the people at large, is by plurality; that is, the person is elected who has more votes than any other, although he has not a majority of the whole. In some of the states,

a majority of all the votes given, is necessary to a choice: this is called election by majority. It is objected to the mode of election by plurality, that a candidate may be elected by a minority of the voters, as is often the case when there are three or more candidates. But it is believed that this objection is more than counterbalanced by the difficulty of effecting an election, which is often experienced where the majority system prevails. When parties are numerous, and nearly equally balanced, it is impossible to elect the candidate of either, while each adheres to its own: and the consequence is, that such districts sometimes remain for a long time unrepresented in the state and national councils.

517. What mode of election prevails in this state? What is meant by election by plurality? What is election by majority? What are the objections to these respective modes?

PART FIFTH.

OF THE CIVIL JURISPRUDENCE OF THE UNITED STATES.

CHAPTER I.

Of the Rights of Persons.-Absolute Personal Rights.

518. The rights of persons are usually considered to be of two sorts, absolute and relative. By absolute rights are meant those which belong to men as individuals or single persons, or those which would belong to their persons in a state of nature, and which every man is entitled to enjoy, whether out of society or in it. These rights are resolved into the right of personal security, the right of personal liberty, and the right to acquire and enjoy property. Rights called relative are those which are incident to men as members of society, and as standing in various relations to each other.

519. But although a distinction clearly exists between these two classes of rights, it would seem that they are imperfectly distinguished by the terms absolute and relative: because, the rights termed absolute, though they are founded in the law of nature, and are inherent and unalienable, may be forfeited and lost by the commission of crime. Besides, what would be the rights of man, were he excluded from all society? The idea of right always pre

518. Into what two classes are the rights of persons distinguished? 519. In what consists the difference in these classes of rights?

Р

« ΠροηγούμενηΣυνέχεια »