“In the State of Connecticut a number of men are chosen annually by each town, to receive from each inhabitant a list of the taxable property in his possession. This list is required by law; and is made up by the proprietor. The men, who receive it, are from their employment called Listers. If the proprietor gives in a false list, he is punished by having the falsified article increased on the list four-fold…. We therefore style this punishment four-folding.” 4 Timothy Dwight, Travels in New-England and New-York 284 (1822).
four folding
four-folding. Hist. The quadrupling of a property’s taxable value for purposes of penalizing a person who falsely underreported the property’s true taxable value.
