46 BOARD OF AGRICULTURE. 



a iVactioiiiil division renders convenient, and certify that fact to their town 

 treasurer. 



Skc. 100. Thoy shall make a record of thoir assessment and of the 

 invoice and valuation froiu which it is made; and hofore the taxes are 

 committed to the ollicer for collection, they shall deposit it, or a copy of 

 it, in the assessors' office, if any, otherwise, with the town clerk, there to 

 remain ; and any place where the assessors usually meet to transact their 

 business and keep their papers and books shall be considered their office. 



POLL OR CAPITATION TAX. 



As I have before said. Government is instituted for the protection 

 of person as well as property, and it follows that eveiy person should 

 contribute something towards the support of that Government under 

 whose a^gis he lives ; and our statute has fixed the age at which his 

 responsibility commences, to wit: twenty-one years. 



Not a few of the male citizens of our State have enjoyed all the 

 benefits which our municipalities can bestow upon either rich or 

 poor ; educated large families of children in our public schools, 

 even, and contributed in consideration therefor onl}' a poll tax, a 

 .mere pittance. Except the few aliens in our State, every man above 

 the age of twenty-one years is the peer of ever}' other man in 

 ever}' thing that pertains to the administration of the Government, 

 and all share equally in the benefits derived therefrom. 



Each person is alike protected, and all property in whosesoever 

 hands it may be found is under the same protection. And therefore 

 it matters not whether the»raan be rich or poor, his rights, privileges 

 and immunities are co-equal with every other man's ; and in addition 

 to the poll tax assessed on all, each man is assessed in proportion to 

 the property he may have accumulated. 



The poll tax is small — not to exceed three dollars — for the very 

 Teason that it is assessed upon every male above twenty-one years of 

 age. And the man who grudgingly pays that sum in consideration 

 for the great benefits conferred cannot appreciate the great dispar- 

 ity between the price paid and boon received. A poll tax is, in its 

 nature, an admission fee and annual due of every man when he, by 

 reason of his age, is taken in or enters upon the duties of citizen- 

 ship. 



ALL REAL PROPERTY WITHIN THE STATE, ETC. 



At first view the taxation or assessment of taxes on the value of 

 all the real and personal property of the inhabitants seems to be just, 

 and in that belief it has been steadfastly adhered to, notwithstand- 

 ing the many and very serious difficulties attending it. 



