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Browsing: Legal Papers of John Adams, Volume 2


This foot note contained in document ADMS-05-02-02-0003-0002-0001
17. Memorial of Ebenezer Smith and Reuben Ellis [1768], 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.