USA > Massachusetts > Suffolk County > Boston > Volume of records relating to the early history of Boston : containing Boston town records, 1814 to 1822 > Part 20
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Of similar character are the threats often used to remove from town if taxes are not lessened, and even by some who have amassed large property by residing in a place towards which they are so ungrateful .- The vote of the town passed last May, directing the Assessors henceforward to assess Taxes for per- sonal property upon the inhabitants who have residence in town the first Tuesday in February annually will, it is believed, check these abuses and oblige all to pay their reasonable proportion of the burden of the town and County taxes or take up their permanent residence in other places .-
Another complaint to a considerable degree well founded is, that the richer classes of inhabitants are not proportionably taxed with those of smaller property. The fact is clear that in the ratio of a person's ability to pay taxes he is practically exempted from the weight of taxation. [385] So apparent is this fact that seldom does a complainant aver that he is taxed more than his proportion of the aggregate of town and county taxes. This complaint is that he is unequally taxed in proportion to those who are as rich or richer .- To remedy as far as possible this real evil many are desirous that the monied institutions in the Town should be taxed in their corporate capacities. The Committee are however of opinion that such a proceeding would be illegal and unjust. The Tax Act directs Assessors to "assess upon the respective inhabitants " only ; and gives no authority to assess upon incorporated companies .- The same Act requires the Assessors to assess upon the inhabitants according to the pro- portion of the amount of their respective personal estate, includ- ing " all Bank Stock or shares in any other incorporated Com-
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CITY DOCUMENT No. 128.
pany possessing taxable property, according to the just value thereof." -- In dooming therefore, the Assessors include all the Stocks owned by the inhabitants, and were the monied institu- tions to be taxed, the Stockholders would pay a double tax .-
The great cause of dissatisfaction and complaint, among the inhabitants, it is repeated, is that the taxes are not assessed in proportion to the property liable to be taxed. The Committee are aware that it is impossible to have a perfect system; that many will escape [386] owing to their property being under- valued ; that some will pay an unequal proportion, on account of their property being overestimated, and that mistakes and false judgments, incident to all, will occasionally operate. - They are of opinion that the great body of the inhabitants, when they con- sider that all our taxes are imposed by officers of their own annual choice; that the amount of them is small compared with taxes of other large towns in this country, and almost nothing in comparison with the heavy taxes of other countries; that the amount raised is applied to so valuable purposes ; that the duty of assessing is an arduous one, and the aim of the Assessors to do their duty impartially, will cheerfully submit to the operation of a system, which if imperfect can be rendered more perfect by themselves.
The Committee submit to the consideration of the Town the following votes which they recommend for adoption .-
Voted, That previous to the annual assessments being defini- tively determined, the whole Board of Assistant Assessors and Principal Assessors shall assemble to revise the dooming of all the inhabitants whose taxable property shall exceed the sum of two thousand dollars .-
Voted, That after such revision no alteration shall be made unless the Assistant Assessors, [387] for the Ward in which the person taxed shall reside, shall be present and concur with the principal Assessors in making such alterations; and provided that the complainant shall previously render a list of all his per- sonal property on oath, to said Assessors .-
Voted, That the Assessors be directed to make no abatement of Taxes, after the lists are committed to the Treasurer and Col- lector, unless in the cases specified by law, viz age, infirmity or poverty.
Voted, That the Assessors be directed to assess upon the amount of what they decm cach taxable inhabitants personal property to be .-
Voted, That the Selectmen be a Committee to take into con- sideration the propricty of applying to the Legislature to insert a
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BOSTON TOWN RECORDS, 1821.
clause in the next tax act making the specific real estates liable for all taxes levied thereon ; and that said Committee make such application, on behalf of the Town, if they shall judge the same to be expedient .-
For the Committee
Lewis Tappan -
The foregoing Report was read and Accepted .-
[388.] The Committee appointed to apply to the Court of Sessions, for a Statement, giving the details of the expenses of the County of Suffolk : - made a Report, which was read and ordered to be printed for the information of the inhabitants ; - to be acted upon at the adjournment .-
Adjourned to Monday 22d. October, at 10 o'clock A.M.
Boston October 22ª. 1821 Met according to adjournment, 10 o'clock A.M.
The two following Reports, which had been printed, and distrib- uted among the Inhabitants, were read - viz -
The Committee appointed at the Meeting of the second day of July last, and " authorized in behalf of the Town of Boston, to request of the Honorable Court of Sessions, to furnish the Town with a Statement, giving the details of the expenditures in their department on account of the County; and give such further information to the Committee relative to the receipts and expend- itures on account of the County, as may be necessary, or as they may require to enable the Town to form a correct opinion in relation to their monied [389] concerns." - Ask leave respect- fully to Report : -
That they have attended to the execution of the above duty by addressing a letter under date of July 10th to the Honorable Court of Sessions, giving a Copy of the vote of the Town, to which they have received no answer. In conversation afterwards with one of the Justices of the said Court, he informed the Com- mittee, that as the Court was not appointed by the authority of the Town, it could not without impropriety render an account of its doings to them, and like all other public officers could he amenable [only ] to those by whom they were appointed. At the same time this Gentleman observed that the Court had no wish to conceal any of the affairs under their charge, and that the Commit- tee might obtain a knowledge of all the monies received and disbursed by the Court, by inquiry of the County Treasurer and that he should be very willing to give any information in his power which might be necessary to enable the Committee to understand these accounts .-
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CITY DOCUMENT No. 128.
Your Committee then addressed themselves, to the County Treasurer, and found from him that all the accounts previously settled, up to the recent period of his coming into office, were filed at the Clerk's office in the County Court House. After some examination of different Accounts, the Committee thought it would [390] answer the views of the Town, in part, to exhibit one of these accounts; they therefore made a copy of the Treas- urer's general account for 1820, which is herewith submitted, and on which they will offer a few remarks .-
The total of this account is much larger than those of common years, as will be also that of 1821, which is owing to the erection of the new County Prison. The Committee did not deem it their duty to inquire especially into this expenditure. They may how- ever, congratulate the County on the erection of a prison which will relieve it from reproach, to which the defects of the present prison have long exposed it - The new buildings seem to be con- structed in the most substantial manner, on the most improved plans, and as they are superintended by a very capable architect will no doubt be faithfully executed. The County besides has a further security, that every thing relating to this prison will be transacted with the greatest prudence and fidelity, as it appears by the accounts of the Court of Sessions that three gentlemen are paid as agents for superintending it .-
So far as the Committee have been able to ascertain, the ordi- nary expenses of the County are between thirty and forty thou- sand dollars annually, and the Committee think the best service they can render, is to call the earnest attention [391] of the Town to the principal object of this expenditure. It will be seen by the Treasurer's account for 1820, that without including any part of the eleventh item, the sum of $29071.76 was charged for courts and magistrates ; to this article may be added the salaries of Judge of the Municipal Court, and the Police Officer, paid at the Town Treasury, amounting to $1650, which added to the former will make an expense of $30,721.76, for the purposes almost exclusively of police and criminal jurisdiction ; without mentioning the sums paid for the Town Watch and employ of Constables by the Selectmen. It will be recollected that this expense is independent of what is paid under the jurisdiction of the United States for criminal purposes ; and that after conviction for heavy offences, the culprit is transferred to the State prison. It would seem then obvious that there must be some waste in this part of our expenditure .-
The character of the Courts, and the Officers, as well as the entire publicity of their transactions render it unnecessary to look for any useless expense, except to that branch of the magis- tracy who do not enjoy the advantage of the last of these circum- stances, the entire publicity of their transactions. The item for
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BOSTON TOWN RECORDS, 1821.
" Justices, Sheriffs, Constables, &c. amounting to $18700.77. appeared to your Committee to be the one that most required in- vestigation ; but in attempting to make it, they [39] found themselves checked in the outset, by a want of the Schedules, particularizing the annual charges made by these Justices against the County, all of which for several years past have been taken out of the files, and the Committee have not been able to find them .-
But in the files of the first part of the present year, appertain- ing to the account of Mr. Weld, the late County Treasurer settled when he left the office; which account is for a period of four months and a half only, the schedule of a similar item, is to be found. By this it appears that for this period the sum paid to the Justices of the Peace amounted to $3414. - , and taking the same proportion for twelve months it would be 89104. -Of the two highest of these charges, the first amounts to $737.23, which at the same rate for a year would be $1965.95, and the second to $620.30, which at the same rate for a year would be $1654.13. The receipts of Constables are not very far short of that of the Magistrates, though the number of the former is nearly double. It will be recollected that these charges of Magistrates and Constables, paid by the public, are only for the costs that the individuals are not able to pay. The aggregate therefore received from the community in their individual and corporate capacities must be a very considerable amount. Now without imputing blame to any individual, the Committee would suggest that this inferior department of Justice seems liable to many [394*] objections under its present system ; that the im- mediate expence is perhaps one of the least of its evils, and that the honor and interests of the County render a different organi- zation of it, a subject of very urgent importance.
Your Committee may perhaps be satisfied, that they have done all that was required of them ; yet they would have added a few remarks on some details of minor consequence, which might require some correction, but as they found in the course of their enquiries, that another Committee had preceded them, on the same ground, and were to make their report at the same time, they were apprehensive they might be troubling the Town with a repetition of the same facts, and will therefore only add to this report a very few remarks that arose incidentally from the subject of their inquiry. The County of Suffolk is composed of the towns of Boston and Chelsea, the contributions from which towns for 1821, is stated as follows : -
Boston $25,332.52 Chelsea 187.63
$25,520.15
* Pages of original record book numbered incorrectly, number 393 being omitted.
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CITY DOCUMENT NO. 128.
By which it appears that the Town of Boston, with the exception of a very small fraction, pays the whole expense of the County ; and yet the authority that receives and disburses the whole of this money is not accountable to the Town. But the circumstance that the Court of Sessions is not accountable to the Town, [395] is not the only disadvantage arising to the Citizens from its jurisdic- tion ; but the concurrent authority, without concert which they hold with the Selectmen in expending the Taxes of the Town, for the County is virtually the same thing, must often occasion loss and inconvenience. A single case may be cited to exemplify this. In October 1820, 10,000 dollars were borrowed under the author- ity of the Court of Sessions, payable in four years at 5} PCent. interest, payable semi-annually, and other sums have been bor- rowed since, * at 5 Per cent. while at the same, or nearly the same periods, that these sums were borrowed for the use of the Town as a County, the Town, as a Town, had money lying in the banks to meet demands, for which they only received three Per cent. interest : which interest however, the Committee are pleased in remarking is an advantage recently secured to the Town, for until the past year, the Town received no interest on its de- posits .-
Another disadvantage arising from this kind [396] of double government, arises under the head of Licenses. By the present regulations, the application is made to the Selectmen; if they approbate the petition, it goes to the Court of Sessions who grant the license ; but as they do not make regular returns to the Select- men, there is an uncertainty with regard to persons licensed, and many retailers of spirits evade the laws requiring licenses.
From a consideration of these circumstances, and of others of less importance, that might have been enumerated ; from a per- suasion that great improvements may be made and much un- necessary expense be saved in the department of petty criminal jurisdiction, the Committee are induced to recommend that the following vote should be passed by the Town :
Voted, That a Committee of seven gentlemen be appointed, who shall be directed to inquire into the expediency of giving the same limits to the Town and County ; to ascertain whether the Court of Sessions cannot be modified or abolished; and to propose a system for the consideration of a future meeting, whereby greater unity in administration, more direct responsibility for expenditures, and more exact economy in the expenses of Town and County may be effected. -
W. Tudor, Per order.
* The amount of borrowed money which the County owes at the present time is 65.186.37-100ths. In addition to which the Treasurer informs the Committee he expects shortly to borrow a further sum of 10,000 dollars, making the whole amount of the County Debt, Seventy five thousand, one hundred and eighty six dollars, and thirty seven cents. -
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BOSTON TOWN RECORDS, 1821.
[397.] Additional Report of the Committee upon the sub- ject of uniting the two offices of County and Town Treasurer.
In attending to the remaining part of the business committed to them, viz. "To frame regulations and to recommend such measures as may be deemed most proper to carry into effect the votes of the Town for the union of the two offices of County and Town Treasurer - the Committee ask leave to Report : -
Having explained the temporary obstacles which were opposed to the desired union of the two offices the past year, they conceive it their duty to point out those which will probably operate hereafter as permanent ones. The first which presents itself is, that the County being composed of two Towns, two distinct sets of books become necessary for the different accounts of the county treasurer and the treasurer of the town of Boston. The second which they think necessary to enumerate, and which has operated as a strong ground of objection to the acceptance of the offices by one person, and will so continue to operate under the present arrangement of the county business, arises from the numerous accounts quarterly and yearly brought against the County for expenses incurred by those criminal prosecutions which originate in justice courts .- The fees arising upon these [398] prosecutions are always a charge upon and paid by the County, whenever the defendants are acquitted, and whenever upon their conviction, they are unable to pay. The last obstacle to the desired union will be found in the fact, that all the pecu- niary concerns of the County are under the sole control and direction of the court of sessions, composed of five judges, who are not accountable to the two towns, of which the county is composed, for any of their proceedings, have the sole and exclu- sive authority to direct the county treasurer in all the business of his office, and to call him to account for all monies collected by taxes, or borrowed by their authority on the credit of the county.
The obstacles alluded to by the Committee might be removed. 1st - By erecting Boston into an independent county, and thereby rendering two sets of books for town and county treasurer unnecessary. 2nd-By rendering the county accounts under this new arrangement still less multifarious and less burthensome on the new treasurer ; - which might be effected by transferring the present criminal jurisdiction now exercised by our justices of the peace to a more independent and efficient criminal court, and also by totally abolishing the present court of sessions and vesting its authority, partly in the Selectmen, and partly in the proposed new criminal court, as hereafter suggested .-
[399.] As to the benefits which either Boston or Chelsea derives from being united in one County, none are apparent, but the disadvantages are very evident. The amount paid by Chelsea towards the county tax is so very small, that to Boston it can be
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CITY DOCUMENT No. 128.
no relief, for out of $30.000, the Tax for 1820, Chelsea paid but $231.60. On the part of Chelsea no benefit arises, by its being connected with the County of Suffolk, unless the inhabitants prefer attending court as jurymen, to staying at home, (which we cannot presume) for if it was annexed to the county of Essex or Middlesex, the call for jurymen would not be made but half so often, and the number of courts would not be half so many to attend, as at present, while connected with Boston .-
If the town of Boston should become a county by itself, the Committee of Finance might then be authorized to choose one treasurer, to discharge the duties now performed by two, provided those duties can be so simplified as to remove the objec- tions to the acceptance of this office, and the difficulties in per- forming the business can be avoided. The erection of Boston into a county by itself, would not only facilitate the contemplated union of the two offices in manner above suggested, but would be attended with other advantages to the town of no small importance. The contemplated alterations would lessen the expenses of the town in many other [400] respects, besides the saving to be made by the union of the two offices in one. That the expenses of the county of Suffolk are at present enormous, will appear by an examination of the account hereto annexed, Nº. 1. which is copied from the official return, made by the court of Sessions to the office of the Secretary of State in January, 1821 - Of the items which make up the different amounts con- tained in schedule Nº. 3. we could not obtain full and satisfactory information, but have received enough to authorize a belief that much the largest part arises directly, or in consequence of the present administration of the criminal and penal code of laws, on prosecutions which originate in our justice courts. That abuses exist, which, if not a perversion of justice, border upon it, under the forms of law, has been for a long time believed and regretted, by those who have an opportunity of knowing the number of war- rants which have been issued by justices, and the trifling causes of complaint upon which they have been founded. If to the large item of $18700.77 contained in schedule Nº. 3, we add that part of the expenses which are charged in Nº. 11, amounting to $3,543.52. paid to the Sheriff for dieting prisoners from the first of May to the 31st of October 1820, or six months, we think the present enormous expenses of the county cannot but be apparent, although we should make due allowance for part of these expenses which are paid by the State.
[401.] We had intended to give a more minute detail ; which we presume could be found in the schedules referred to in the above account, and to separate those charges which fall wholly on the county, from those paid by the state, but could not find them. either at the office of the secretary of State, where copies ought to have been left - of the clerk of the Court of Sessions, or of that of the County Treasurer, where they should be deposited and kept.
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BOSTON TOWN RECORDS, 1821.
When it is considered, that many justices of the peace in this county depend upon the fees of their offices for subsistence, that the power to issue warrants at their discretion is vested in them by law, as well as the authority to convict, acquit or bind over delinquents ; that they are subject to no effectual control for the abuse of their discretionary authority, (though a general convic- tion exists that it is abused ;) that their charges are sanctioned by statute law, and their full amount will eventually be paid by the county, if delinquents prove unable ; - it would be reposing a degree of confidence in human weakness which experience will by no means justify, to expect, that all this unrestrained power will not be abused, or that such strong motives of interest per- petually operating, as temptations to misconduct, will be success- fully resisted. It cannot be expected that under such a system of things, prosecutions [402] will be discouraged, but rather encouraged and promoted. The consequence is, and will continue to be, an enormous expense to the county, and an increasing bur- then upon its treasurer, upon whom devolves the whole duty of discharging these numerous demands. It is only by appointing some of the most respectable and virtuous of our fellow-citizens with authority to hold exclusive original cognizance of all crim- inal matters, now cognizable by justices of the peace, with fixed salaries, that these evils can be remedied ; which are as much the bane of society, as an unnecessary and great charge upon the county. It is confidently believed, that the fees established by law, would be sufficient to defray all the expenses of this court, over and above those paid by the county, and if not, the deficiency would be several thousands of dollars less, than is now paid out of the county treasury, to justices, constables, &c &c. -
The other advantages to be derived from the proposed change, would arise from making those who manage the pecuniary con- cerns of the county, more amenable to those whose agents they are, and whose money they expend. A great saving in the an- nual expenses of the county might be effected by a more direct accountability of its agents to their constituents, - We have stated that the court of sessions, in which is vested by law, all the management [403] of the pecuniary concerns of the county, are but nominally accountable to any body of men. Although they are bound to render annually to the Legislature an account of their expenditures of the past year and an estimate of the probable amount of the ensuing, before they can obtain a resolve authorizing them to levy a tax on the county ; yet it is too noto- rious to be doubted that little investigation is usually made, and for this obvious reason, that the Legislature is not required to make provision for the payment of county expenses, otherwise than by passing a resolve authorising the tax to be levied, which is usually for the amount required; as no complaint is made by the people, it is undoubtedly taken for granted that the estimate of the court of sessions is right, the sum asked for wanted, and therefore leave is granted to lay a tax to raise it.
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CITY DOCUMENT No. 128.
How much this legislative authority of superintending the ses- sions accounts, is exercised for the benefit of the county, may appear from comparing the estimates of the expenses of 1821, with those actually incurred in 1820, which is also annexed, Nº. 2 .-
In this estimate for Justices' fees, chargeable to the County for 1821, there appears charged but $3000; when the amount actually paid to one Justice between February and October, 1820, was $1366.45, and to three Justices from January to October, of the same year was paid $3100.63 [404] more than ten Justices having been paid their accounts that year against the county ; and the estimate for Constable's fees in criminal bills of costs for 1821, is but $1800, when the amount paid to one of them only between March and December, 1820, was $1121.50. These two items were obtained from a view of a copy of the official paper, for a short time, containing the particulars of which the schedule Nº. 3, in the account Nº. 1, is made up. As another evidence that great saving might be made in the expenses of the county if its pecuniary concerns were managed by the same persons who now so judiciously direct those of the town, we would mention one fact only, which is, that while the Court of Sessions, as guardians of the pecuniary interest of the County of Suffolk, were borrowing money of Banks and individuals to defray the expenses of the County, at a rate, it is believed, of not less than Six per cent. per annum interest, and while they were petitioning, as they did in their application to the Legislature, in January, 1821, for a tax to be laid on the county, among other things for raising $2400 to pay interest on loans the present year, the Committee of Finance of this town were negotiating with a bank to take the town's money, lying useless in the Treasury, as it necessarily must every year, from the fall, when taxes are paid, till the ensuing summer, when it is wanted, [405] and at that very period actually amounting to 70 or 80,000 dollars, at the rate of 3 per cent. interest per annum. If a less rate of interest is now paid by the County for a part of money borrowed, we are indebted to the Chairman of the Committee of Finance, whose vigilance to promote the best interest and most economical man- agement of the town's affairs has been so conspicuous. Many other reasons might be given and facts stated, which would tend to shew the propriety of the remedy we propose suggesting to the town ; but believing as we do, that those already offered are sufficient, we proceed respectfully to recommend as the most effectual means to accomplish the object for which this Committee was appointed. That a Committee be chosen to apply to the Legislature, 1st. To separate the town of Chelsea from the County of Suffolk, and erect the town of Boston into a County by itself. 2nd. That the Court of Sessions of this County be abolished and all the business of the
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