Taxes paya ble on assessed perty. pro virtue of the said recited act for the money now cur rent, except the money emitted by virtue of an act of the last session entituled "An act for emitting and funding a sum of money for supplying the present urgent necessities of this commonwealth," at the rate of one dollar of the former for forty of the latter, to any person willing to change the same. And be it farther enacted, That there shall be collected paid, and distrained for, the pound rate of ninety pounds of the money now in circulation, for every hundred pounds value of property assessed by virtue of the said act, to be paid at three equal payments; that is to say: The sum of thirty pounds on the first day of January next, and the like sum at each of the periods of the fifteenth day of April and the fifteenth day of September then next following, and no more. That every gallon of brandy or other spirits distilled from grain, and every marriage and ordinary licence, shall and they are hereby declared to be only once subject to the payment of the tax imposed thereon, instead of paying the same at each of the periods before All other mentioned. And that all taxes imposed prior to the passing of the above recited act, except the specifick cept speci- taxes heretofore established shall cease, and be discontinued on the last day of December one thousand seven hundred and eighty. taxes to cease, ex fic. tender at one for forty. III. And whereas the money emitted by an act of the last session of assembly, agreeable to the resolutions of congress of the 18th of March last, hath not been declared a legal tender, and it is politic, and exThis money pedient that the money so emitted should receive all declared a due credit among the good people of this commonwealth: Be it therefore enacted, That the money emitted by virtue of the said act, shall be received and passed as a legal tender in discharge of all debts and contracts whatsoever, so long as the same shall continue in circulation, except specifick contracts expressing the contrary: Provided always, That the said money shall be passed and received in all cases at the rate of one dollar thereof for forty dollars of the money now in circulation, agreeable to the said resoluAlso the mo- tions of congress of the 18th of March last. ney issued IV. And be it farther enacted, That the money emitby another ted by virtue of another act of the same session enti1780. tled "An act for emitting and funding a sum of mo act of May ney for supplying the present urgent necessities of this commonwealth," shall be receivable in discharge of any tax or duty whatsoever, and shall in like manner be received and passed as a legal tender in discharge of all debts and contracts, so long as it shall continue in circulation (except as before excepted) and the treasurer is hereby empowered to exchange the money emitted by the said act, and so received in taxes for the continental money now in circulation emitted prior to the passing of the said act. V. And be it farther enacted, That four tenths of Appropria the money emitted, agreeable to the said resolutions tion of this of congress of the 18th of March last, be retained in money. the office of the commissioner of continental loans within this state, to be by him applied agreeable to the directions of the act adopting the said resolutions; and the said commissioner is directed to certify to the auditors of publick accounts, all drafts or requisitions which may be made upon him by any order or reso~ lution of congress, to be by them stated in account with the United States. in Norfolk, from taxes. VI. And be it farther enacted, That the proprietors Certain lots of the lots in the towns of Norfolk, Portsmouth, and Portsmouth, Suffolk, the houses and improvements thereon, being and Suffolk, destroyed either by the act of convention in 1776, or exempted by the British army since that time, shall, and are hereby declared to be exempt from the payment of the taxes imposed by the said first recited act. Provided, That the lots in the said towas, the property whereof hath been since transferred or new improvements made thereon, shall, notwithstanding the above exemption, be still subject to the payment of the said taxes. the eastern VII. And whereas, since the assessment directed to Also certain be made by the said first recited act hath been com- persons on pleated, some of the good people inhabiting the coun- frontier. ties on the eastern frontier of this commonwealth, have been deprived by the British army of many assessed articles of their property; Be it therefore enacted, That the commissioners of the tax in each of the counties, which have been thus distressed, may, and they are hereby empowered, upon satisfactory testimony being produced to them, that any person within their respective counties hath been deprived as aforesaid, of any assessed article of his property, grant a certificate Taxes paya ble on assessed property. virtue of the said recited act for the money now current, except the money emitted by virtue of an act of the last session entituled "An act for emitting and funding a sum of money for supplying the present urgent necessities of this commonwealth," at the rate of one dollar of the former for forty of the latter, to any person willing to change the same. And be it farther enacted, That there shall be collected paid, and distrained for, the pound rate of ninety pounds of the money now in circulation, for every hundred pounds value of property assessed by virtue of the said act, to be paid at three equal payments; that is to say: The sum of thirty pounds on the first day of January next, and the like sum at each of the periods of the fifteenth day of April and the fifteenth day of September then next following, and no more. That every gallon of brandy or other spirits distilled from grain, and every marriage and ordinary licence, shall and they are hereby declared to be only once subject to the payment of the tax imposed thereon, instead of paying the same at each of the periods before All other mentioned. And that all taxes imposed prior to the cease, ex- passing of the above recited act, except the specifick taxes heretofore established shall cease, and be discontinued on the last day of December one thousand seven hundred and eighty. taxes to cept speci fic. tender at one for forty. III. And whereas the money emitted by an act of the last session of assembly, agreeable to the resolutions of congress of the 18th of March last, hath not been declared a legal tender, and it is politic, and exThis money pedient that the money so emitted should receive all declared a due credit among the good people of this commonwealth: Be it therefore enacted, That the money emitted by virtue of the said act, shall be received and passed as a legal tender in discharge of all debts and contracts whatsoever, so long as the same shall continue in circulation, except specifick contracts expressing the contrary: Provided always, That the said money shall be passed and received in all cases at the rate of one dollar thereof for forty dollars of the money now in circulation, agreeable to the said resoluAlso the mo- tions of congress of the 18th of March last. ney issued IV. And be it farther enacted, That the money emitted by virtue of another act of the same session entitled "An act for emitting and funding a sum of mo ney for supplying the present urgent necessities of this commonwealth," shall be receivable in discharge of any tax or duty whatsoever, and shall in like manner be received and passed as a legal tender in discharge of all debts and contracts, so long as it shall continue in circulation (except as before excepted) and the treasurer is hereby empowered to exchange the money emitted by the said act, and so received in taxes for the continental money now in circulation emitted prior to the passing of the said act. V. And be it farther enacted, That four tenths of Appropria the money emitted, agreeable to the said resolutions tion of this of congress of the 18th of March last, be retained in money. the office of the commissioner of continental loans within this state, to be by him applied agreeable to the directions of the act adopting the said resolutions; and the said commissioner is directed to certify to the auditors of publick accounts, all drafts or requisitions which may be made upon him by any order or reso~ lution of congress, to be by them stated in account with the United States. Portsmouth, from taxes. VI. And be it farther enacted, That the proprietors Certain lots of the lots in the towns of Norfolk, Portsmouth, and in Norfolk, Suffolk, the houses and improvements thereon, being and Suffolk, destroyed either by the act of convention in 1776, or exempted by the British army since that time, shall, and are hereby declared to be exempt from the payment of the taxes imposed by the said first recited act, vided, That the lots in the said towas, the property whereof hath been since transferred or new improvements made thereon, shall, notwithstanding the above exemption, be still subject to the payment of the said taxes. Pro the eastern VII. And whereas, since the assessment directed to Also certain be made by the said first recited act hath been com- persons on pleated, some of the good people inhabiting the coun- frontier. ties on the eastern frontier of this commonwealth, have been deprived by the British army of many assessed articles of their property; Be it therefore enacted, That the commissioners of the tax in each of the counties, which have been thus distressed, may, and they are hereby empowered, upon satisfactory testimony being produced to them, that any person within their respective counties hath been deprived as aforesaid, of any assessed article of his property, grant a certificate thereof to such person, directed to the collector of their county, who upon receipt of such certificate shall refund the amount of such persons tax upon such article or articles of property as shall be contained in the commissioners certificate, if such tax hath been collected, or if it hath not been collected, then the said collector shall cease to make any collection for such assessed articles of property. Preamble. ted to those persons in CHAP. II. An act for granting pardon to certain offenders. WHEREAS a number of ignorant people in the south western parts of this state have been deluded and misled by the emissaries of the common enemy, who have given a fresh proof that they spare no expense, and employ means the most dishonourable for accomplishing their purposes, bribing and seducing where their valour cannot subdue, and imposing by direct ⚫ falsehoods upon the credulous, ignorant, and unwary, whereby some of the citizens of this commonwealth have been induced to take an oath of allegiance to the king of Great Britain, and engaged to enlist for or inPardon gran- to his service: And whereas it is represented to this general assembly, that the said offending citizens have the counties repented of their crimes and are humbly and sincerely of Henry, solicitous to obtain pardon from their injured and ofPittsylvania, fended country, and it is expedient to extend mercy and clemency to them; Be it enacted by the General Assembly, That all and every person and persons whatsoever in the counties of Henry, Bedford, Pittsylvania, Botetourt, Montgomery, and Washington, who shall previous to the first day of November in the present year, have been guilty of taking an oath of fidelity to the king of Great Britain, since the expiration of the 1776, or en- year one thousand seven hundred and seventy six, or listed them- enlisting others, or engaging to enlist themselves or Bedford, Botetourt, Montgome ry & Wash ington, who have taken the oath of allegiance to the British king, since selves or o thers in his others into the service of the said king; and who have |