PROPERTY OF A DIFFERENT OWNER
Hamilton's manuscript begins, " Assessor shall leave with each possessor of land his or her bailiff Agent or servant or fix up upon some public place of the dwelling house of such possessor of land his or her bailiff agent or servant, if any there be on the premisses a memorandum in writing of the amount of this tax to the end that each person may be prepared in time to pay the same And the said tax shall be payable in the several counties at the respective periods hereinbefore limited for the payment of the tax on inhabited dwelling houses, and in the same proportions, and shall be collected to all intents and purposes within the times and in the manner prescribed for the collection of the said tax on inhabited dwelling houses. And the collectors shall have the same powers and shall be chargeable and answerable in the same manner for any default or neglect in respect to the collection of the said tax on lands as in respect to the collection of the said tax on inhabited dwelling houses and shall account for the proceeds thereof to the respective county treasuries within the same times and in the same manner." The rest of Hamilton's draft is in the Hamilton Papers in the Library of Congress; this page was attached to an unrelated document decades ago, and descended in the Hamilton family until 2017.
Members of both the Assembly and the Senate offered amendments to Hamilton’s bill, and the “Act for raising monies by tax,” that passed on 11 April 1787, was substantially shorter and did not include this text. Rather than imposing duties on specific possessions and implementing detailed reforms, the final act levied a quota on each county in the state to raise a total of £50,000, and made the assessors in each county responsible for determining taxable property and the rates of taxation.
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