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The apportionment of the amount of the state and county expenses among the several towns, is made according to the amount of property in each as valued by the assessors. The state auditor or controller, having received from the several counties returns of the value of the property in each county, is enabled to determine its quota of the amount to be raised for state purposes.
Does the taxpayer act honourably? What difficulties beset the work of the assessors? Would anything be gained by exempting personal property from taxation? If so, what? Would anything be lost? If so, what? Does any one absolutely escape taxation? Does the poll-tax payer pay, in any sense, more than his poll-tax? Are there any taxes that people pay without seeming to know it? If so, what?
The turnkey beside me said to his mate, "Twig old Justice Best making notes in his stud-calendar," and suddenly the conviction forced itself upon me that the whole thing, the long weary trial, the evidence, the parade of fairness, was being gone through in a spirit of mockery, as a mere formality; that the judges and the assessors, and the man with the goitre took no interest whatever in my case.
The selectmen also lay out highways, grant licenses, and impanel jurors; they may act as health officers and issue orders regarding sewerage, the abatement of nuisances, or the isolation of contagious diseases; in many cases they act as assessors of taxes, and as overseers of the poor. They are the proper persons to listen to complaints if anything goes wrong in the town.
Moreover the man in question is Sicinius Aemilianus, who, if he had discovered any true charge against me, would scarcely have been so backward in accusing a stranger of so many serious crimes, seeing that he falsely asserted his own uncle's will to be a forgery although he knew it to be genuine: indeed he maintained this assertion with such obstinate violence, that even after that distinguished senator, Lollius Urbicus, in accordance with the decision of the distinguished consulars, his assessors, had declared the will to be genuine and duly proven, he continued such was his mad fury in defiance of the award given by the voice of that most distinguished citizen, to assert with oaths that the will was a forgery.
When the silk handkerchief was untied, he folded it neatly and placed it in his pocket. And as he kissed his mother he exclaimed: "Till to-morrow then!" In the meanwhile, Rougon was taking official possession of the mayor's offices. There were only eight municipal councillors left; the others were in the hands of the insurgents, as well as the mayor and his two assessors.
But when the administration of the township is brought before it, it almost always acts as a judicial body, and in some few cases as an administrative assembly. The first difficulty is to procure the obedience of an authority so entirely independent of the general laws of the state as the township is. We have stated that assessors are annually named by the town meetings, to levy the taxes.
The jurisdiction was exercised by a magistrate at the bidding of the senate, and the court thus constituted selected its assessors, who formed a mere council for advice, at its own discretion. It was plain that, if the law was to be effective, its chief sanction must be directed, not against the corporation which appointed, but against the judge.
Among the Jews, the Mosaic law, which went into the smallest details of personal life, was the guide to their rule of action. As it had religious sanction, the high priests became the actual ministers of justice and the preservation of religion and law was united in them. Acting as their assistants, and as assessors in the tribunals of which the high priests were the head, were the Scribes.
Then kiss the Kazi's hand and give him a present, and in like manner kiss the Assessors' hands and give each of them ten gold pieces.
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