USA > Massachusetts > Suffolk County > Boston > Volume of records relating to the early history of Boston : containing Boston town records, 1814 to 1822 > Part 19
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Messrs. William Tudor Lewis Tappan and Henry J. Oliver,
were chosen on the Committee -
Voted, Unanimously, That the thanks of the Town be pre- sented to Benjamin Weld Esq. for his able and faithful services, during the time he has executed the office of Treasurer for the County of Suffolk. --
Voted, That the Selectmen be requested to adopt such measures as they may deem expedient, to show proper respect to the U. S. Cadets from West Point, when they shall arrive in Town.
Voted, That a Committee be appointed to take into considera- tion the subject of assessing the Town and County Taxes in a more equitable and legal manner, with particular reference to the law of 13th. of February last, to apportion, and assess a tax for the year 1821 ; and that said Committee be directed to report at a future meeting.
Messrs. Lewis Tappan Jonathan Simonds
George Hallet Samuel Billings
William Thurston & Abraham Wild Esqrs.
were chosen on the Committee. -
[367.] The following Preamble and Resolutions, were read and passed by the Town - viz -
Whereas, on the 22ยช day of May 1820, a Petition, signed by a number of Inhabitants of the Town, was presented to the Select- men, requesting them to insert in the Warrant for calling the next Town meeting, the following subject, " To consider the expedi- ency of uniting the Offices of County and Town Treasurer ;" - and -
Whereas, the Selectmen in conformity to the said petition gave public notice to the Inhabitants that this, with other subjects, would be submitted to their consideration on the 29th day of May, at a public Meeting to be holden at Faneuil Hall - and
221
BOSTON TOWN RECORDS, 1821.
Whereas, at the said Meeting this subject was duly considered and acted upon, and by the People referred to the Committee of Finance, with directions to consider the subject and report their opinions thereon at a future meeting of the Inhabitants - and -
Whereas, at a legal meeting of the Inhabitants holden at Fan- euil Hall on the 22nd day of June 1820. the said Committee of Finance reported that they had maturely considered the subject, and in their opinion the duties of both Offices could be performed by one person, and that it was proper and expedient that the two Offices of County and Town Treasurer should be united, and recommended [368] that a Committee be chosen to petition the Legislature, in behalf of the Town, so to alter or amend the law prescribing the mode of electing County Treasurer for the County of Suffolk, as would enable them to effect that object. - and
Whereas, the Town at the said meeting accepted the report of the Committee of Finance, and in conformity to the recommen- dation contained therein, made choice of the Selectmen as a Com- mittee to petition the Legislature for the necessary alteration of the Laws - and
Whereas the Legislature in conformity to the petition of the Selectmen in pursuance of the said vote, proceeded and made such alterations as were required, and by which the legal impedi- ments to the effecting of the union of the two offices were not only entirely removed, but a new law was enacted, and so constructed as to invest in the Convention, consisting of the Committee of Finance and the Selectmen of Chelsea, the power of uniting the offices in one person. - and
Whereas, after the several decisions of the Town, the Com- mittee of Finance and the Legislature, in favor of the measure, the Committee of Finance, at a meeting on the 15th day of May last past, proceeded again to discuss the " propriety and expedi- ency of the measure," and appointed a Committee for this pur- pose - and
[369.] Whereas, at a subsequent Meeting of the said Com- mittee, the yeas and nays were taken on the question, whether it was " proper and expedient to unite the offices of County and Town Treasurer and Collector," which was determined in the affirmative, there being Sixteen yeas and Eleven nays. and -
Whereas, at a Meeting of the said Committee, on the first day of June last past a motion was made to reconsider the vote by which it was decided to be " proper and expedient " to unite the two offices, which motion was determined by yeas and nays, and passed in the negative, Sixteen Nays and twelve Yeas - and
222
CITY DOCUMENT NO. 128.
Whereas the said Committee, at a meeting of the first day of June last past, considered and fixed the sum that ought to be allowed and paid as a Salary to the Town Treasurer & Collector, having in view the intention of electing him to the office of County Treasurer ; and on motion made and lost for the Sums of Twenty five hundred Dollars and Twenty two hundred Dollars, the sum of Two thousand Dollars was voted - and -
Whereas, in execution of the foregoing votes and proceedings, the Chairman of the Committee of Finance was directed publicly to advertise for applications from such persons as were desirous to perform the duties of those offices, and on inquiry of the applicants to inform them that the Salary was fixt [370] at Thirty five hundred Dollars for the performance of the duties of both offices : And whereas a meeting of the County Convention was holden on the 11th day of June last past, for the election of a County Treasurer, which being effected, the Town Convention consisting of the Committee of Finance, proceeded to elect a Town Treasurer & Collector; and in violation of their own votes and decisions, the votes and decisions of the Town, in direct opposition to the opinions and wishes of the people, and in utter disregard to the interest of the Town and County, they elected a different person to this office, thereby separating the two offices, by choosing two persons to fill them, one on a Salary of Twenty five hundred Dollars, and the other at a Salary of Fifteen hun- dred Dollars :- thus preserving at an increased expense, a state of things which it had been solemnly and repeatedly determined to be " proper and expedient " to destroy - and -
Whereas, by these extraordinary and anomalous proceedings, the said Committee have by their conduct evinced a marked dis- respect to the People, an utter disregard to their interest, a total want of respect to themselves in their official capacity, and have thereby degraded the dignity of the stations in which they have been placed by the public voice - Therefore
Resolved as the sense of the Town, that they highly disapprove of the proceedings of the Committee of Finance, and that, in the opinion of the [371] Town, a Board, or such parts of it as have been instrumental in thus defeating the intentions of the People, are unworthy of public trust and confidence .-
Resolved, That it is proper that measures be taken to guard against the reccurrence of effects of a similar nature, and that the people be not defeated in their intentions, by agents in whom they have confided the trust of carrying their purposes into execution, that a Committee be chosen to frame such regulations and to recommend such measures, as they may deem most proper to produce the intended effect and that they be desired to report at a future meeting .-
223
BOSTON TOWN RECORDS, 1821.
The following Gentlemen were appointed a Committee agree- ably to the last Resolution - viz
Stephen Codman Esq.
Mr. Jonathan Simonds
Thomas Badger
Isaac Winslow Esq.
William Thurston
Mr. Lewis Tappan and
Mr. Daniel Carney
Henry J. Oliver Esq.
Benjamin Weld Esq.
The Meeting was then Dissolved .-
[372.] At a Meeting of the Freeholders and other Inhabi- tants of the Town of Boston, holden at Faneuil Hall, on Wednesday, the 4th day of July 1821. at nine o'clock A.M .-
Warrant for calling the Meeting read -
Benjamin Russell Esq", was chosen Moderator.
The Committee appointed the last year to make choice of a Gentleman to deliver an Oration, on the Anniversary of Inde- pendence, Reported, That they had chosen Charles G. Loring Esqr. who had accepted the appointment.
Adjourned to meet at the Old South Church, at 12 o'clock M .-
Met at the Old South Church, according to adjournment, where an Oration was delivered by Charles G. Loring Esq. to commemorate the Independence of the United States of America.
Voted, That the Selectmen be, and hereby are appointed a Committee to wait on Charles G. Loring Esq. in the name of the Town, and thank him for the elegant and spirited Oration this day delivered by him at the request of the Town, upon the Anniversary of American Independence, in which were considered the feelings, manners and principles which produced the great national event, and to request of him a Copy for the press .-
[373.] Voted, that the Gentlemen Selectmen be, and hereby are appointed a Committee, to apply to some able and learned Gentleman to deliver an Oration on the 4th day of July 1822. That day being the Anniversary of the Independence of the United States of America, wherein the Orator, is to consider the feelings, manners and principles which led to this great National event, and the important and happy effects which have already, or will forever flow from that auspicious Epoch.
The Meeting was then Dissolved Attest Thomas Clark, Town Clerk
224
CITY DOCUMENT NO. 128.
[374.] At a meeting of the Freeholders and other Inhabi- tants of the Town of Boston, holden at Faneuil Hall, on Tuesday the 25th day of September A.D. 1821. at 10 o'clock A.M.
Warrant for calling the Meeting read -
Francis J. Oliver Esq. was chosen Moderator .-
The Petition of Edmund Winchester and others, "that the Town would take into consideration the expediency of rescinding a Vote passed on the sixth day of June last, by which Hackney Coaches were to be prohibited from standing on the Streets." was read : - Whereupon a motion was made and seconded, that the Town rescind their vote, which prohibits Hackney Coaches standing in the streets ; - the question being put, it passed in the negative. -
The Committee appointed on the second day of July last, to take into consideration certain proceedings of the Committee of Finance of the Town, relative to the election of County and Town Treasurer, and " to frame such regulations and recommend such measures as they may deem most proper to carry into effect cer- tain previous votes of the Town, declaring it expedient that these two offices should be united "; - having attended to the business assigned them, ask leave to report in part .-
That in order to form a correct opinion of [375] the conduct of the Committee of Finance, in the election of County and Town Treasurers, they have examined the Acts of the Legislature, from whence they derived their authority, and also the proceedings of the two Conventions of County and Town, which by these acts are constituted for the express purpose of electing these officers. -- By the Law passed the 13th day of February 1821. the Com- mittee of Finance, together with the Selectmen of the town of Chelsea, were authorised to meet in Convention on the second Monday in June annually, and elect by ballot, a County Treas- urer; to decide upon the compensation he should receive for his services, and the Bonds he should give for the faithful discharge of the duties of his office. - By the Law passed the 16th of June 1813. the Committee of Finance were empowered to meet in Convention in the months of June or July annually and elect a Town Treasurer, and direct as to the bonds to be given by him. Under the authority derived from the Legislature, the County Convention met on the day appointed by law to elect a County Treasurer. - It must be apparent that they acted as a body con- stituted by the Legislature solely for that purpose and inde- pendent of any Municipal instructions which a part of that Convention, in another character might have received from the Town of Boston; and which if it had the right to give, the Town of Chelsea had the same, for the Inhabitants of each town are
225
BOSTON TOWN RECORDS, 1821.
equally eligible to this Office, and the [376] motive would be equally justifiable in one Town as the other to unite the two offices ; the effect of such partial and conflicting instructions, in case the County should be composed of many towns, might be to enlist local feelings and interest in the election. - But aside from this consideration, and allowing a part of that Convention, acting as a Committee of Finance from the town of Boston to be instructed to unite the two offices of County and Town Treasurer. this could not be effected 'till a County Treasurer had been first chosen, the town Convention having no other authority than that of electing a Town Treasurer, and of course none to unite these offices in one person, an effect which could be brought about by them only by waiting until the County Convention had made choice of their Treasurer, and then, as a Town Convention elect- ing the same person to the office of Town Treasurer, and thus accomplishing the purposes of the town as expressed in their votes. - It will be equally apparent, that under such circum- stances, the two bodies being independent of each other, the design of uniting the two offices could be effected only by the Conven- tion acting with a mutual knowledge of each others designs, and a certainty that the person who should be elected to fill one oflice would agree to accept and discharge the duties of both. - Had the County Convention elected a person for County Treasurer, who would have been, in the opinion of the Committee of Finance [377] an improper person to elect to fill the more responsible office of Town Treasurer and of course to fill both offices, it would have been clearly impracticable in the latter body to have effected this Union, without joining them in an individual incom- petent to so arduous and responsible a station and thus obeying the letter while they disregarded the spirit of their instructions from the Town; it not being pretended that the town was resolved to unite the two offices in any [person even] the most incompetent-candidate that should offer, but that if a suitable person should be found, capable of filling both offices, and willing to accept, they should be united. - That the Committee of Finance carried into effect the wishes of the Town, as far as in their opinion. prudence would warrant, will, it is believed, appear from a plain statement of Facts.
From the records of the County Convention, we find, that at the Meeting held, as was before observed, on the second Monday in June, they proceeded to elect a County Treasurer; that the Gentleman who has filled the office of Town Treasurer with so much general satisfaction, was chosen - and a Sub-Committee was appointed to notify him of his election, and at the same time to inform him, that it was the intention of the Committee of Finance to unite the two offices, but he declined accepting the appointment in consequence of the proposed union. - This Con- vention, after directing the Chairman to advertise in [378] the public Papers for any person disposed to accept the two offices to make application for the same, adjourned to a day sulli-
226
CITY DOCUMENT NO. 128.
ciently distant to give time for this notice and application to be made - The notice was given, and eight persons applied. - The Convention at their adjourned meeting proceeded to elect a County Treasurer from among the applicants ; but so great was the difference of opinion, that five ballotings were given, before any one received a majority of votes, and then only fifteen out of twenty eight. - The Gentleman chosen accepted, gave satis- factory bonds and was qualified for the office. - After these pro- ceedings of the County Convention, the Committee of Finance held their meeting for the choice of Town Treasurer, and to use their own language, "were placed under very peculiar circum- stances at the time, because, while a majority were desirous to unite the two offices, they had no alternative but to elect a person wholly unacquainted with town accounts, or to separate the two offices. - They preferred the latter course, in which they were more united than in any previous vote, for on the first ballot, the present Town Treasurer received twenty votes out of twenty eight votes for that office and the County Treasurer but three votes. That the Committee, in this final proceeding, "acted conscientiously and with a sincere desire to promote the best in- terest of the town," will not, it is believed, be doubted, although the wishes [379] of the town for a union were not literally com- plied with .- Could or would the Town have acted differently, if placed in circumstances similar to those of their Committee?
From an impartial examination and mature consideration of all the proceedings above detailed, and the laws authorizing them, this Committee cannot but regret the late vote of censure upon the Committee of Finance, who have served the town gratui- tously for a number of years with credit to themselves, and benefit to the town; a vote which they think, would not have been passed, if the Town had been more fully acquainted with the whole proceedings in the election of County and Town Treasurer, and the provisions of the statute laws relative thereto. Your Committee therefore respectfully recommend, that the preamble and resolve of the town, passed at the Meeting on the second day of July last, so far as they censure the Committee of Finance be reconsidered, and expunged from the records of the town, and not left to be handed down to posterity as a lasting censure upon so deserving and respectable a body of our fellow Citizens. - And your Committee, ask leave to sit again, for the purpose of reporting, on the latter part of their Commission, viz "the measures most proper to be taken to guard against the recur- rence of effects of a similar nature."
By order of the Committee Stephen Codman, chairman
[380.] The foregoing Report was read and accepted, and it was voted, that Committee have leave to sit again, and that the report they may make be printed and distributed among the Inhabitants to be acted upon at the adjournment of this Meeting .-
227
BOSTON TOWN RECORDS, 1821.
The Committee appointed by the Town of Boston July 21d. 1821. " To take into consideration the subject of assessing the Town & County Taxes in a more equitable and legal manner; with particular reference to the law of February 13th last, to apportion and assess a tax for the year 1821." have attended to that duty and present to the Town the following
Report.
There is no subject, in the municipal concerns of the town, which excites more interest than that of Taxation.
It is a ground of general complaint and uneasiness; and those upon whom it seems to touch most lightly are often the loudest in remonstrance, and most eager in evasion.
The Committee have turned their attention, First, to ascertain if there were any legal defects in the system of taxation, Second, if the assessing of taxes was attended with any abuses and the grounds of complaint among the citizens; third to [381] see if any remedies could be provided to make the levying more equal and just, and to remove all cause of dissatisfaction on the part of any portion of the Citizens .-
1. The Committee have examined the laws and find that the Treasurer of the Commonwealth is directed annually to send his Warrant to the Selectmen or assessors of each town, requiring them to assess the sum with which each town stands charged in the schedule made every tenth year by the Valuation Committee of the State; to tax each male poll, above the age of sixteen years at fourteen cents, and the remainder of such sum charged as aforesaid, to assess upon the respective inhabitants thereof, according to the value of the real estate therein, possessed or owned, by each of them, and the amount of their respective per- sonal estates. - It is thus that the law provides for the assessing of the State Tax .-
The same law authorizes the Justices of the court of Sessions, in the respective Counties, to apportion the County Tax on the several towns according to the proportion at which they are rated in the Schedule aforesaid .- The law provides also that the . Town Taxes may be levied and collected according to a valuation to be taken in any town at any time of the year which the Inhabitants at a legal meeting to be warned for the purpose may determine to be necessary.
The existing laws are wisely framed, embrace [382] every suitable subject of taxation, and give ample authority to assessors in the discharge of their duty. It appears then only necessary that they should be impartially and firmly enforced to secure the chief objects desired. - The Committee are unable to percieve any defect except the law not making real property liable for the taxes assessed upon it .-
In Cases where estates are mortgaged for their full value, and the mortgager has no other property but retains the possession, the taxes must be assessed upon the insolvent owner, and in default of his paying them they cannot be collected. -
228
CITY DOCUMENT NO. 128.
The Committee learn that several very valuable estates have been, and stll are, in this predicament, and no tax can be col- lected of the owners in possession .-
2nd Two assistant Assessors are annually chosen in each of the twelve Wards of the town, by the Freeholders ; and in conven- tion three principal Assessors are chosen by them to perform the duty required by law, with the aid afforded by the Assistants. Accompanied by the Assistant Assessors of the Ward the Assess- ors visit every dwelling therein to take the Polls and the real estates, appraising them at their supposed cash value, and assess- ing the Taxes upon the occupant when he is responsible. After- wards, the Assessors, by advertising in all the news papers, call upon the Inhabitants to return [383] lists of all their personal property. In very few instances is this requisition complied with .- The Assessors then proceed, with the aid of the Assistants to estimate or doom the Inhabitants for their personal property according to the best information they can obtain and their own judgment. When this duty is completed they again publicly call upon the inhabitants to examine the assessments at their office. The invitation is generally neglected. In proper time the lists are committed to the Collector, who sends Tax bills to the dwellings of all the inhabitants .- For two years the whole Board of Assistant Assessors has assembled to revise the doom- ing made by the ward assessors, and the beneficial effects of this measure have been apparent. Such is the practice of levying the taxes. The Committee are of opinion that the principal Assessors for the time being are competent for the discharge of their duty and desirous to perform it with fidelity and impar- tiality, but that they have given too much latitude to the author- ity to abate taxes. The law authorises them to abate taxes in certain specified cases. The Finance Committee of the town annually report that the sum of ten thousand Dollars be raised in addition to the estimated amount of the disbursements, to pro- vide for abatements which have usually amounted to about that sum-The Board of Assessors a year since passed a vote recom- mending that no abatements should be made by the principal assessors unless the Assistants for the Ward in which the com- plainant lived [383}] should concur in the measure. - The consequence of this judicious vote has been that the abatements of the last year but little exceeded six thousand dollars. - The Committee are of opinion that further checks can and ought to be made on this authority to abate taxes. - They find that opulent citizens do not hesitate to exert persevering personal application to the Assessors until they obtain reductions of their taxes. - The language of the law is imperative. "If there be any per- sons who by reason of age, infirmity or poverty may be unable to contribute towards the public charges in the judgment of the assessors they may exempt the Polls and Estates of such persons or abate any part of what they are assessed at, as said assessors may think just and equitable." The Committee are of opinion
229
BOSTON TOWN RECORDS, 1821.
that after publicly requiring the inhabitants to hand in lists of their property ; after inviting them to examine their assessments ; and the lists are handed to the collector; the Assessors should adhere to the strict letter of the law, and make no abatements unless in cases specified, viz, " age, infirmity or poverty." -
One ground of complaint has been that many rich inhabitants leave town the last of April to take a temporary residence in the Country on the first of May where by an agreement with such places, or otherwise, they pay but a small proportion of the sum they would be liable for if they continued in town, and escape all asesssments [384] upon their personal property in this town. where they reside the greatest part of the year. While many honorable exceptions exist to this practice, the Committee eannot but reprobate this conduct in those who are guilty of it. It is avoiding paying a just quota of the taxes which are assessed for the protection of these persons and their property, for the education of their children, and the support of all those valuable institutions which do honour to the town, and of which such citizens have their full benefit .-
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