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. Memorial of Ebenezer Smith and Reuben Ellis , 4 A&R
1037. See also 2 Backus, Church History
246–247; note 23
below. The statute affording relief for an “overrated” taxpayer provided that he
might complain to the General Sessions and be reimbursed whatever amount he was entitled
to, “with the charges” (presumably costs of court) to be paid “out of the town or
parish treasury.” The court had power “to require the assessors to produce the lists
of their assessment.” Act of 3 Oct. 1730, c. 1, §7, 2 A&R
551. It is not clear whether the “charges” adjudged against the assessors here were
merely costs of court, or were a reimbursement of the tax, perhaps assessed against
them by analogy to §6 of the Act, which provided that assessors “failing of their
duty” should themselves pay the sums which they were to have assessed.