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Resolved, That there be allowed and paid, out of the treasury of the Commonwealth, to the several corporations and persons mentioned in the accompanying roll, the sum of seventy-five thousand and eighteen dollars twenty-nine cents, in full discharge of the accounts to which they refer; and that a warrant be drawn accordingly : provided, that all payments made under this resolve shall be made upon the condition that the cities, towns, or individuals, so receiving the same, shall respectively refund to the treasurer of the Commonwealth, such sums as shall be found to have been illegally charged in the accounts upon which such payments are made.

SENATE, February 28, 1848. Passed to be engrossed.

Sent down for concurrence.


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The Committee on County Estimates, to whom was referred the Estimates and Returns of the Several Counties, which are required to be made to the Secretary of the Commonwealth, annually, have had the same under consideration, and ask leave to submit the following

R EP o RT:

The estimates were all returned in due time, but were not all accompanied with such other returns as are required by law.

The returns from the counties of Hampshire and Franklin do not include the annual account and settlement of their respective treasurers, as is required by chap. 14, sect. 35, of the Revised Statutes.

The county of Worcester does not state the amount of taxes unpaid. The county of Hampden does not say any thing in regard to money borrowed; and the county of Norfolk gives no account of money borrowed, or taxes unpaid, as required by an act passed April 5, 1836, chap. 137. Your committee do not consider the failure to comply with the statutes on the part of the three last-named counties of so much importance, yet feel that any omission of duty on the part of public officers should be noticed; and, being of the opinion that the partial failure on the part of the officers of Hampshire and Franklin counties, does not vitiate the county estimates, (there being a penalty annexed for those who shall neglect to comply with the duties required of them in the 35th and other sections of the 14th chapter of the Revised Statutes,) herewith report the accompanying resolves. By order of the committee,


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Resolved, That the sums placed against the names of the several counties in the following schedule, are hereby granted, as a tax for each county respectively, to be assessed, paid, collected, and applied, according to law, viz.:County of Essex, thirty-two thousand six hundred dollars. County of Middlesex, fifty-nine thousand six hundred and seventy-five dollars. County of Worcester, thirty-five thousand dollars. County of Hampshire, nine thousand dollars. County of Hampden, fourteen thousand five hundred dollars, County of Franklin, eight thousand five hundred dollars. County of Berkshire, fifteen thousand dollars. County of Norfolk, seventeen thousand five hundred dollars. County of Plymouth, twelve thousand dollars. County of Bristol, twenty-five thousand dollars. County of Barnstable, six thousand five hundred dollars. County of Dukes, two thousand five hundred dollars.

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