New York (State).

The colonial laws of New York from the year 1664 to the Revolution : including the charters to the Duke of York, the commissions and instructions to colonial governors, the Duke's laws, the laws of the Dongan and Leisler Assemblies, the charters of Albany and New York and the acts of the colonial le online

. (page 22 of 92)
Online LibraryNew York (State)The colonial laws of New York from the year 1664 to the Revolution : including the charters to the Duke of York, the commissions and instructions to colonial governors, the Duke's laws, the laws of the Dongan and Leisler Assemblies, the charters of Albany and New York and the acts of the colonial le → online text (page 22 of 92)
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said Manifest or Manifests, and prove the Hand Writing of the
late Treasurer Signed to the Certificate at the Foot thereof certi-
fying the same was sworn to before him, unless such Defendant
or Defendants prove the same Duties have been paid and satis-
fled, OP at the Trial make such Affidavit as the said Treasurer is
herein before directed to request and accept; and produce at
least one Credible Witness, who will swear in open Court that he
verily believes the Contents of such Affidavit to be true; in which
Case the Jury shall find for the Plaintiff six Pence Damages only,
and thereupon the Plaintiff shall recover his Costs, to be taxed
as in any other Cause; any Law, Custom or usage to the contrary
notwithstanding. PROVIDED ALWAYS that Nothing in this
Clause shall extend to preclude or debarr any Defendant op
Def*»ndants already sued for any Duties, the Proof of which rests
in the said Manifests only, from making such Affidavit or Affi-
davits (as the Treasurer is required to ask of such Defendant op
Defendants before suit brought.) in order to discharge themselves
of the said Suit and the Costs that may accrue thereon, provided
such Affidavit or Affidavits are made and delivered to the said
Abraham Lott the present Treasurer or the Treasurer for the
Time being at least twenty Days before the next sittings of the
Supreme Court of Judicature of this Province.

AND BE IT FURTHER ENACTED by the Authority afore-
said that in all Instances where any Person or Company are
named in any Manifest or Manifests in any of the late Treasurer's
Books, it shall and may be lawf ull for the said Abraham Lott the
present Treasurer or the Treasurer for the Time being, and he



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2111 LAWS OP THE COLONY OP NEW. TOEK.

is hereby directed and required to make demand of the said
Person or Persons, so named in the said Manifest or Manif ests, of
the said Duties in arrear and unpaid, and requesting such Person
or Persons within fifteen Days to pay his Part and Proportion
thereof if any due, and by his AfBdayit to be taken before one of
the Judges of the said Supreme Court, or the Mayor of this City
if necessary to discharge himself and to designate whose Names
should have been inserted in the said Manifest for the said Com-
pany, and in what Proportion or proportions they were interested
In the said Dutiable Goods mentioned in the said Manifest or
Manifests, and if the said Person or Persons shall not pay his
Proportion of the Duties so in Arrear, and make the said Affi-
davit, then and in such Case it shall be lawful to and for the said
Abraham Lott the Present Treasurer or the Treasurer for the
Time being immediately to commence Suit for the Recovery
thereof and prosecute the same to effect in such Manner as by
this Act is herein before directed. And in Case such Affidavit as
is herein before required shall be made, then the said Abraham
Lott the present Treasurer or the Treasurer for the Time being
is hereby impowered required and directed to notify such Person
or Persons charged with any Duties in and by the said Affidavit
in like Manner as by this Act he is directed to notify other Per-
sons who appear to be in Arrear for Duties by the Manifests in
the late Treasurer's Books, and if they shall not acquit and dis«
charge themselves from the said Duties within the like Time and
in the like Manner as the said other Debtors are by this Act
directed to do, then and in such Case it shall and may be lawful
for the said Abraham Lott the present Treasurer or the Treas-
urer for the Time being immediately to commence Suit against
such Person or Persons charged by the said Affidavit, in which
Action or Suit it shall be sufficient Evidence to support the said
Suit and to entitle the said Treasurer to recover to produce the
said Affidavit prove the Hand of the Judge or Mayor before
whom the same was taken, to produce the Manifest in the late
Treasurer's Books, and prove the Hand Writing of the said late
Treasurer signed to the Certificate at the Foot of the said Mani-
fest certifying that the same was sworn to before him, unless
such Defendant or Defendants prove the same Duties paid, or
make Affidavit discharging themselves from the said Duties and
produce at least one credible Witness to swear he or they verily
believe the Contents of such Affidavit to be true in such Manner



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LAWS OF, THE COLONY OE NEW. YOBK. 211

ms is fierein before directed, fn wliicli Case en before tCe said
(Treasurer shall recover six Pence Damages only, with his full
Costs to be taxed any Law usage or Custom to the contrarTi
aihereof in any wise notwithstanding.

i AND BE IT ALSO ENACTED Tha! no Suit or Suits to be
leommeneed in virtue of this Act shall be discontinued on Account
of the Death or Removal of the present or any succeeding Treas-
urer of this Colony; but such Suit or Suits shall continue and be
prosecuted to effect by the Treasurer for the Time being as it no
Buch Death or Eemoval had happened.

AND BE IT FURTHER ENACTED by the Authority afor^
laid. That this present Act shall be accepted taken and reputed
to be a general and Paiblic Act of Assembly, and it is hereby
declared to be a General and Public Act of Assembly, of which
all and every the Judges and Justices of this Colony in all Courts,
and all other Persons shall take Notice on all occasions whatso-
ever relating to the same, any Thing herein contained to the con-
trail thereof in any wise notwithstanding.

[CHAPTER 1491.]

' rChapter 1491 of Van Schaack, whpre the title only Is printed. Revived
and coatiBued till the 1st of I<Joyember, 1772, witli additionji by chapter
a635J

!An Act for raising and collecting the

Arrears of Taxes due to this Colony from the

City and County of New York,

[Passed, February 18, 1771.1

r IWHEREAS It appears from the Boobs of the Treasurer of
JWs Colony that there is a very considerable Sum of Money still
due owing and unpaid from the City and County of New York
for the arrears of Taxes laid by several Acts of Assembly passed
for that purpose from the Year one thousand seven hundred and
sixty two to the Year one thousand seven hundred and sixty
seven inclusive. !AND WHEREAS, in and by a certain Act inti-
itled. "An Act to enable the Mayor, Recorder and Aldermen of
^ the City and County of New York to raise and pay into the
* Treasury the Arrears of Taxes due from the s'd City & County *'
made passed and published on the twenty seventh Day of Janu-
ary in the year of our Lord one thousand seven hundred and
seventy. The Mayor Recorder and Aldermen of the City of Neif5
28



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218 (LAWS OP THE QOLONY OF KEW YORE,

TorE or any five of them whereof the Mayor or Recorder was to
be one, should be and thereby were enabled authorized directed
and required at any Time after the Publication of the said Act
diligently and strictly to examine how such Deficiency or Arrears
had happened, and if it should appear that any particular Person
or Persons Collector or Collectors of any of the Wards within the
said City had been deficient in collecting or paying any of their
Quotas of the said Taxes such Deficiency or Deficiencies so dis-
covered should be laid on levied and collected from such Person
or Persons Collector or Collectors of any of the Wards where
such Deficiency had happened, and the said Mayor Recorder and
Aldermen or any five of them, of which the said Mayor or
Recorder was to be one, were also thereby impowered to con*
yene before them such particular Person or Persons, Collector
or Collectors and to cause them to give Information upon Oath
relative to such Arrears of Taxes that they the said Mayor
Recorder and Aldermen, or any five of them, of which the said
Mayor or Recorder was to be one might thereby be enabled to
liquidate the sum or sums such Delinquent or Delinquents was
or were to pay, and it was in and by the said Act further Enacted,
that the said Arrears of Taxes which should appear to be justly
due owing unpaid and in arrear from the several and respective
Wards within the said City should be raised assessed and levied
by a Public Tax upon the Estates Real and Personal of all and
every the Freeholders Inhabitants 'and Residents within the
several and respective Wards according to the several Propor-
tions which were still due unpaid and in arrear from the said
several and respective Wards. AND WHEREAS the Mayor
Recorder and Aldermen by virtue of the Act aforesaid caused
the several Collectors of the several and respective Wards within
this City to appear before them and caused all due Inquiry to be
made in order to find how, in what manner, and by what means
the several Arrears of Taxes aforesaid happened, and in whose
Hands the same remained, upon which Inquiry and Examination
it appeared to the said Mayor Recorder and Aldermen that there
remained due unpaid and in arrear of the Taxes laid upon the
East Ward within the Periods aforesaid the Sum of two hundred
Pounds twelve shillings and five Pence, which Deficiency hap-
pened by reason of the several Persons upon whom the same
was laid having proved Insolvent or having absconded before
payment thereof by means whereof the same and every Part of



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LAWS OF THE COLONY OF NEW YORK:. ^ 21&

tHe saia Sum became irrecoverable from the several Persons npon
whom the same was originally assessed and laid. ALSO that
there remained due in arrear and unpaid of the said Taxes from
the South Ward the sum of thirty nine Pounds eight shillings
and seven pence three Farthings which Deficiency happened in
the same Manner and was occasioned by the same Means as the
Deficiency happened in the East Ward as aforesaid, and that the
same is now also irrecoverable from the several Persons upon
whom the same was assessed and laid, Also that there remained
due unpaid and in arrear of the said Taxes from the West Ward
the Sum of sixty nine Pounds fifteen Shillings and eight Pence
And from the North Ward the Sum of two hundred and sixty
Beven Pounds, eight shillings and two pence, which Deficiencies
of the said West and North Wards happened in the same Man-
ner, and was Occasioned by the like Means as the Deficiencies
before mentioned happened in the East and South Wards, and
are in like manner irrecoverable from the several Persons upon
whom the same was heretofore assessed and laid. ALSO that
there remained due unpaid and in arrear of the said Taxes from
the Dock W^rd the Sum of three hundred and fifty one Pounds
eight shillings and five Pence half Penny, of which Sum one hun-
dred and nine Pounds thirteen Shillings and eleven pence half
penny was occasioned by the like Means, and that the Deficiency
of that Sum happened in the same Manner as the Deficiencies
happened in the East, West, North and South Wards as before
mentioned and is in like Manner irrecoverable from the several
and respective Persons upon whom the same was assessed and
laid, and that the sum of two hundred and forty one Pounds
fourteen shillings and six pence residue of the said Sum of three
hundred and fifty one Pounds eight shillings and five Pence half
Penny remains outstanding in good Hands and is recoverable
from the several and respective Persons upon whom the same
fWas originally laid and assessed or from their several and
respective Heirs Executors or Administrators. ALSO that there
remained unpaid due and in arrear of the said Taxes from the.
Darlem Division of the Out Ward the sum of eighty nine Pounds
four shillings and four Pence of which Deficiency sixteen Pounds
and five Pence was occasioned by the same Means as the
Deficiencies herein before mentioned were occasioned, in the
East, West, North and South Wards, and the remaining
deficiency being seventy three Pounds three Shillings and elevea



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220 LAWS OP THE COLONY OF NEW TOEK.

Pence was occasioned by the Death of John Myer Junior insolrenl
who was collector of that Division for the years one thousand
seven hundred and sixty two^ one thousand seven hundred and
sixty three, and one thousand seven hundred and sixty six, and
who as such received the said Sum of seventy three Pounds three
Shillings and eleven Fence and never paid the same into the
Treasury, by means whereof the whole Deficiency of the Harlem
Division of the said OutWard being Eighty nine Pounds four
shillings and four Pence is now wholly irrecoverable from the
several Persons who ought to pay the same. ALSO that there
remained due unpaid and in arrear of the said Taxes from the
Bowry Division of the Outward the Sum of one thousand and
twenty six Pounds twelve Shillings and one Penny, of which
Deficiency it appeared that there was remaining in the Hands of
Obadiah Well's two hundred and twenty Pounds and four Pence
part thereof which he had received when Collector of the said
Division and had not accounted for, also in the Hands of Elias
Anderson the further sum of two hundred and forty three Pounds
eleven Shillings and eleven Pence other Part of the said Defi-
ciency which he had received when Collector of the said Bowry
Division of the Out Ward and had not accounted for, ALSO
that the further sum of two hundred and seventy four Pounds
thirteen shillings and ten Pence, other Part of the said Deficiency
was occasioned by the same Means as the several Deficiencies
herein beforementioned were occasioned in the East West North
and South Wards, and that the same and every Part thereof is
at present irrecoverable from the several and respective Persons
upon whom the same was originally laid and assessed, and that
the further Sum of two hundred and eighty eight Pounds six
Shillings being the remainder of the Deficiency of the Bowry
Division of the said OutWard remains still outstanding, but in
good Hands, and that the same is at present recoverable from
the several and respective Persons upon whom the same was
originally laid and assessed or from their several and respective
Heirs, Executors or Administrators. AND ALSO that there
remained due unpaid and in arrear from Montgomerie's Ward
the sum of four thousand one hundred and one Pounds, thirteen
shillings and ten Pence, of which said Deficiency it appeared that
there was remaining in the Hands of Amos Dodge the Sum of
eight hundred and thirty four Pounds fourteen Shillings and six
pence, part thereof, which he had received while Collector of the



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IA.WS OE THE COLOinr OF SETE TOBK. 221

Wlfl Wai9 and had not accbnnted for. !&.LSO t£af tfie fnrlliev
SUB of eight hnndred and fdxty two Pounds eleven BhlUingt
and ten i>ence other Part of the said* last mentioned Deficiency
was occasioned by the same means as the several Deficiencies
before mentioned were occasioned in the East West North and
South Wards, as is herein beforementioned, and tliat the same
and every part thereof is irrecoverable at present from the
several and respective Persons upon whom the same was origi-
nally laid and assessed, and that the Sam of two thousand f ons
hnndred and four Pounds seven Shillings and six Pence being
the remaining Part of the said last mentioned Deficiency,
remains still outstanding uncollected and in good Hands, and
that the same and every Part thereof is now recoverable from
the several and respective Persons upon whom the same was
originally laid and assessed or from their several and respective
(Beirs, Executors or Administrators.

BE IT THEREFOBE ENACTED by his Excellency the Got*
emor, the Council and the General Assembly, and it is hereby
Enacted by the Authority of the same That it shall and may be
lawful for the Mayor, Recorder and Aldermen or any five of
them of which the Mayor or Recorder to be one, within one
Month after the Publication of this Act to order the raising the
aforesaid sum of two hundred Pounds twelve Shillings and five
Pence herein before mentioned being the Deficiency of the Propor-
tion of Taxes heretofore laid upon the East Ward of the said
City, and which is as aforesaid, at present irrecoverable from
the Persons upon whom the same was originally laid and
assessed, and that by a Tax upon the Estates real and personal
ef all and every of the Freeholders Inhabitants and Residents
iwithin the said East Ward; also the aforesaid Sum of thirty nine
Pounds eight Shillings and seven Pence three Farthings herein
also beforementioned, being the Deficiency of the Proportion of
Taxes heretofore laid upon the South Ward of the said City, and
as aforesaid now irrecoverable from the several Persons upon
whom the same was originally laid and assessed, and that by a
Tax upon the Estates real and Personal of all and every of the
Freeholders Inhabitants and Residents within the said South
Ward; also the sum of sixty nine Pounds fifteen shillings and
eight Pence herein also before mentioned, being the Deficiencyi
ef the Proportion of Taxes heretofore laid upon the West Ward
ef the said Oitj and which is now irrecoverable from the several



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22a LAWS OF THE CX)LONT OP NEW YOKE.

Persons upon whom the same was Originally laid and assessed,
and that by a Tax upon the Estates real and Personal of all and
every of the Freeholders, fnhabitsints and Residents within the
said West Ward, also the sum of two hundred and sixty eight
Pounds eight shillings and two Pence herein also before men-
tioned being the Deficiency of the Proportion of Taxes heretofore
laid upon the North Ward of the said City, which is as aforesaid
now irrecoverable from the several Persons upon whom the same
was originally laid and assessed, and that by a Tax upon the Es-
tates, real and personal of all and every of the Freeholders Inhab-
itants and Residents within the said North Ward, also the Sum of
one hundred and nine Pound-s thirteen Shillings and eleven Pence
half Penny, being that Part of the Deficiency of the Proportion
of Taxes heretofore laid upon the Dock Ward of the said City
which has been occasioned by the Insolvency and absconding of
the several Persons upon whom that Sum was laid and assessed,
and which is at present irrecoverable from the several Persons
upon whom the same was so as aforesaid formerly laid and
assessed, and that by a Tax upon the Estates real and Personal of
all and every of the Freeholders Inhabitants' and Residents
within the said Dock Ward, also the Sum of eighty nine Pounds
four Shillings and four Pence herein before mentioned being the
Deficiency of the proportion of Taxes heretofore laid upon the
Harlem Division of the Out Ward of the said City which is now
irrecoverable from the several Persons who ought to pay the
same; and that by a Tax upon the Estates real and Personal of all
and every of the Freeholders Inhabitants and Residents within
the Harlem Division of the said OutWard, also the Sum of two
hundred and seventy four Pounds thirteen Shillings and ten
pence being that Part of the Deficiency of the Proportion of
Taxes heretofore laid upon the Bowry Division of the said Out-
Ward which is by reason of the Insolvency of the several Per-
sons upon whom the same was originally laid, now become irre-
coverable from the several Persons who were heretofore charge-
able with the payment thereof and that by a Tax upon the
Estates real and personal of all and every of the Freeholders
Inhabitants and Residents within the said Bowry Division of the
Out Ward. And Also the sum of eight hundred and sixty two
Pounds eleven shillings and ten pence being that Part of the
Deficiency of the proportion of Taxes heretofore laid upon Mont-
.gomerie's Ward in the said City, which was occasioned by the



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LAWS OP THE COLONY OP NEW YOBK. 223

Tnsolyencj and absconding of the Beveral Persons upon whom
the same was originally laid and bj that means became and now is
irrecoTerable from them, and that also by a Tax upon the Estates
real and personal of all and every of the Freeholders Inhabitants
and Residents within the said Montgomerie's Ward, Pursuant to
which Order when made as aforesaid the Mayor of the said City
for the Time being shall within two Days thereafter issue his
Warrants to the Assessors of each of the several Wards afore-
said for the Time being to make such Assessments, and if any or
either of the said Assessors shall neglect refuse or delay to make
such Assessment within fifteen Days thereafter and to deliver the
same to the several Collectors of the several Wards aforesaid,
they and each of them so neglecting refusing or delaying shall
respectively forfeit the Sum of fifty Pounds to be recovered by
Action of Debt in the Supreme Court of this Colony in the Name
of the City Treasurer far the Time being who is hereby authorized
and impowered to prosecute for the same in his own Name, which
Fine or Fines when recovered shall be applied to the use of the
Poor of this City, and the said Mayor for the Time being is also
hereby required at the same Time that he issues his Warrants to
the Assessors as aforesaid also to issue Warrants to the several
Collectors of the several Wards aforesaid thereby commanding,
ordering and directing them to collect in the several Sums that
shall be assessed and laid upon the several and respective Persons
In the said Assessments mentioned and if any Person or Persons in
the said Assessments mentioned shall neglect refuse or delay to
pay the Sum or Sums annexed to his or their Name or Names
that upon such Neglect refusal or delay the said Collectors are
and each of them is hereby respectively authorized and impow*
ered to levy the same by Distress and sale of the Goods and
Chattels of such Person or Persons who shall as aforesaid neglect
refuse or delay to pay the same, returning to the Owner the Over-
plus if any be (the Charges of such Distress and Sale, and such
Tax being first deducted) all which several sums of Money so as
aforesaid to be assessed levied collected and Paid in manner and
form as aforesaid shall be paid by the several Collectors aforesaid
unto the Treasurer of this Colony on or before the first Day of
November which will be in the Year of our Lord one thousand
seven hundred and seventy one.

AND BE IT ENACTED by the Authority aforesaid that the
laid Mayor Becorder and Aldermen or any Ave of them, of whidi



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22li LAWS OP THE COLONY OP NEW YORE.

the Mayor or Recorder to be one shall have power and Authority
by virtue of this Act, and they are hereby authorized impowered
and required immediately after the making of such Order aa
aforesaid to summon the several Assessors of the several Wards
aforesaid to appear before them at such Place as they shall think
proper, and then and there to administer to each and every of the
said Assessors an Oath well truly equally impartially and in due
proportion according to the best of their understanding to assess
and rate all and every of the Preeholders Inhabitants and Resi-
dents of the respective Wards of which they are respectively
Assessors towards raising the several Deficiencies herein before
ordered to be raised by a Tax upon Estates real and Personal
within the several Wards aforesaid, and for the several Sums in
Manner and Form as is herein before mentioned.

AND BE IT PURTHER ENACTED by the Authority afore-
said that over and above the several Sums herein before ordered
to be raised levied and paid by virtue of this Act, the Sum of six
pence in the Pound for the several Collectors shall be assessed
levied and paid to the several Collectors for collecting and pay-
ing the same, any Thing herein contained to the contrary in any
wise notwithstanding.

AND BE IT PURTHER ENACTED by the Authority afore-
said that the several and respective Collectors of the DockWard,
Montgomerle's Ward, and the Bowry Division of the Out Ward of
the said City for the Time being are hereby authorized impow-
ered required and directed to collect in and receive from the
several Persons upon whom the same was severally laid and
assessed, or from their respective Heirs, Executors or Adminis-
trators, the several Sums due from them and each of them as
their Proportion of the several Deficiencies of the Taxes hereto-
fore laid and assessed upon the Inhabitants Preeholders and
Residents of the said Wards by the several Acts heretofore
•passed for that Purpose, and which said several Deficiencies
being to wit, for the Dock Ward two hundred and forty one
Pounds fourteen shillings and six Pence; for Montgomerie's
Ward two thousand four hundred and four Pounds, seven Shil-
lings and six Pence; and for the Bowry Division of the Out Ward
two hundred and eighty eight Pounds six Shillings appeared to '



Online LibraryNew York (State)The colonial laws of New York from the year 1664 to the Revolution : including the charters to the Duke of York, the commissions and instructions to colonial governors, the Duke's laws, the laws of the Dongan and Leisler Assemblies, the charters of Albany and New York and the acts of the colonial le → online text (page 22 of 92)