MUNICIPAL TAXATION — WHY AND HOW. 45 



recognized as coming within the meaning of the words, "other neces- 

 sary town charges." 



Protection of propert}' and persons, such as fire engines, and res- 

 ervoirs to supply water for the same ; police duty ; public health ; 

 town clock ; town house ; for the emploj'ment of a reasonable num- 

 ber of agents or attorneys to advance or protect the rights of the 

 inhabitants before any legally constituted tribunal, but not to send 

 lobbyists to the Legislature, &c., &c. 



Having briefl}' considered the reasons why municipal taxation is 

 necessary, we proceed to consider upon what and how it is assessed. 



This is defined in chapter 6 of the Revised Statutes. 



Sec. 92. Before making an assessment, the assessors shall give season- 

 able notice in writing to the inhabitants, by posting notifications in some 

 public place in the town, or shall notify them, in such other way as the 

 town at its annual meeting directs, to make and to bring in to them true 

 and perfect lists of their polls and all their estates real and personal, not 

 by law exempt from taxation, of which they were possessed on the first 

 day of April of the same year. 



Sec. 93. If any person after such notice does not bring in such list, the 

 assessors shall ascertain otherwise as near as may be, the nature, amount 

 and value of the estate, real and personal, for which in their judgment 

 he is liable to be taxed, and he is thereby barred of his right to make 

 application to the assessors or the county commissioners for any abate- 

 ment of his taxes, unless he offers such list with his application and satis- 

 fies them that he was unable to offer it at the time appointed. 



Sec. 94. The assessors, or either of them, may require the person pre- 

 senting such list to make oath to its truth, which oath either of them may 

 administer, and either of them may require him to answer all proper 

 inquiries iu wanting as to the nature, situation and value of his property 

 liable to be taxed in the State, and a refusal or neglect to answer such 

 inquiries and subscribe the same, bars an appeal to the county commis- 

 sioners, but such lists and answ^ers shall not be conclusive upon the 

 assessors. 



Sec. 97. The assessors shall assess on the polls and estates in their town 

 all town taxes and their due proportion of any State or county tax, accord- 

 ing to the rules in the latest act for raising a State tax, and in this chap- 

 ter; make perfect lists thereof under their hands; and commit the same 

 to the constable or collector of their town, if any, otherwise, to the sheriff 

 of the county or his deputy, with a warrant under their hands, in the form 

 hereinafter prescribed. 



Sec. 98. They may add their proportion of the State and county tax to 

 any of their other taxes, and make one warrant and their certificates 

 accordingly. 



Sec. 99. They may assess on the polls and estates such sum above the 

 sum committed to them to assess, not exceeding five per cent thereof, as 



