Johnson v. State

The Court. (Rumsey, Ch. J. and Jones, J.) The name of collector seems to be unknown in this state before Fe bruary, 1777, c. 21. and 22. as appointed by that and subsequent annual laws. Before that time two collectors are mentioned by temporary laws, one of duties and another of the quitrents ; the latter was directed to collect the small land tax imposed under the old constitution, of one shilling per hundred acres.

Act of February, 1756, c. 5. This officer appears to be appointed in annual acts of parliament for raising supplies by a land tax in Great Bri tain, from one of which, probably, the act in February, 1777, was drawn. The act of assembly, in imitation of those statutes, appoints one in each county, and his duty is in like manner pointed out. The condition of their bond was “ well and faithfully to execute and perform the several duties required of him by the act of assembly- entitled an act to assess and impose an equal tax on all property within the ²³⁶ state, and pay the treasurer such sums, of money as he shall receive by virtue of the same.” By a supplementary, law made in October, 1777, collectors were to give bond, and sheriffs are appointed collectors, and sheriff or collector mentioned in the different sections throughout the act.

In November, 1779, the sheriff or collector to give bond as above. In June, 1780, c. 13. the refusal of the sheriff is noted, a fine set upon him, leave to nominate a collector, who is also to be fined on refusal. From which it appears that the collector was an officer appointed by a special law, for special purposes, and not an officer known and recognised generally by the laws. In June, 1780, c. 8. the bushel of wheat, 25 lbs. of tobacco, or dollar per 100/. is imposed; the payment to be made and enforced annually, in one or two payments, before the 1st of November, and to be completed and paid by the collectors into the treasury before the 1st of December, and this was to be collected on an assessment to be made between the 1st of February and 15th of March, 1781, to 1785, inclusive.

In this law, considered by itself, no commissioners, no assessors, no collectors are appointed, and no method pointed out to carry it into execution. In October, 1780, c. 25. is an act to raise the supplies for the year 1781; commissioners