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GENERAL ASSEMBLY.

BEGUN AND HELD

governor.

At the Capitol, in the City of Williams- Thomas def burg, on Monday the third day of May, ferson, esq. in the year of our Lord one thousand seven hundred and seventy-nine, and in the third year of the Commonwealth.

CHAP. I.t

An act to explain and amend the acts of General Assembly, providing a supply of money for publick exigen

cies.

WHEREAS many doubts have arisen among Preamble. the commissioners and assessors of the tax, on the construction of the act of general assembly passed in the year 1777, entitled "An Act for raising a supply of money for publick exigencies;" and also one other act passed in the year 1778, entitled "An Act to amend an act entitled An Act for raising a supply of money for publick exigencies;" some apprehending that they should value lands at the rates at which they would sell in gold and silver, and not what they would sell in paper bills of credit of this commonwealth or of Congress; others, that they should value them as they

* Patrick Henry, esq. was governor at the commencement of this session; but during its continuance, Thomas Jefferson, esq. was elected his successor

† None of the acts of this session are distinguished by chapters in the original, nor are they separated by sections Such only as were published in the Chancellors' Revisal (edit. 1785) will be marked in this edition by sections, as they were in that.

VOL. X.

B

would sell, were all or a great part of the lands within the commonwealth, or within a county to be offered to sale at one time, and not at the sum at which they would sell if exposed to sale in moderate quantities as happens in the ordinary course of things; and others, that as the legislature had by the latter act only trebled the tax laid in the former, they intended thereby that no more than three times as much money should be raised, and of course that the valuation of the present year should be the same as it was the last, without any regard to the rise in the price of property since that time, all which constructions are contrary to the intention of the said acts; and in consequence of such differences of construction, very great inequalities have arisen in the rates at which property of equal value has been assessed in different counties during the present year: Be it therefore enacted by the Geneers of tax, & ral Assembly, That forthwith on the receipt of this act, assessors to the commissioners of the tax for the several counties be convened and corporations shall call together their respective assessors, to meet at their courthouse at as short a day as may be in the present year, and in the subsequent years during the continuance of this act, at such time as by the said first mentioned act is directed, and being there assembled, the said assessors shall take an Oath of com- oath or make affirmation as follows: "I do missioners of tax.

Commission

swear (or affirm) that I will when called on by the commissioners of the tax for my county, truly, candidly, and without reserve, declare the worth of the several kinds of lands within my county or corporation, as they would sell according to my opinion, if exposed to sale for ready money in paper bills of credit of this commonwealth or of Congress. So help me God." Which oath or affirmation may be administered by any one of the commissioners: The said commissioners shall then proceed to describe the lands of their county in so many general classes, not exceeding six as their different natures or kinds may require, and shall call on each assessor singly, to declare unTheir duty der the obligation of his oath or affirmation, what he in assessing lands, lots in thinks each several kind of the said land would sell towns, &c. for by the acre, if exposed to sale in moderate quantities according to the usual course of things for ready money, in paper bills of credit of this commonwealth or of Congress; which several opinions, together with

their own, they shall state in writing for each kind of
land separately, and shall add together the several
sums at which the same kind of land is rated by the
different commissioners and assessors, and then divide
the aggregate sum by the number of persons whose
opinions were stated, and shall take the quotient or
result, or such sum near thereto, as to avoid the diffi-
culty of fractions may be approved by a majority of
the said commissioners and assessors, as the average
price of such kind of land, and so shall proceed to de-
duce an average price for every other kind into which
they shall have classed the land of their county as be-
fore directed. But lots of land in towns, and ferry
landings, and mines of coal or metal, shall not be in-
cluded within any of the said general classes, but shall,
as well as mills and other extraordinary buildings, be
valued by the assessors within whose bounds they are,
as they would sell, if exposed to sale for ready money
in
paper bills of credit of this commonwealth or of
Congress. The said assessors shall then instead of the
oath or affirmation appointed to be taken by the first
mentioned act, take the following oath or affirmation,
to be administered by any one of the commissioners.
"I
do swear (or affirm) that I will to the
best of my skill and judgment, in the several parcels sessors.
of land within the bounds of my assessment, estimate
the quantity of each kind thereof as classed or describ-
ed by the commissioners of the tax for my county, that
I will assess the same at the legal pound rate accord-
ing to the average value of the same kind of lands set-
tled by the commissioners and assessors of my county;
that I will faithfully, justly, and impartially assess, the
pound rate imposed by law on all other property lia-
ble thereto within my hundred, according to the plain
meaning of the several acts of assembly under which I
act, as they appear to my judgment, that I will spare
none for favour or affection, and none aggrieve for ha-.
tred, malice, or ill will, but in all things do my duty
of an assessor, honestly, impartially, and to the best
of
my abilities. So help me God." And if any asses-
sor were not present at the said meeting, the said oath
last stated, shall be afterwards administered to him by
some one of the commissioners, or any justice of the
peace of his county or corporation; and before he shall
proceed to make his assessments, the said assessors

Oath of as

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