Damages.

How taxes

What pro portion of

land tax in gold or sil. ver, & what

in certain paper money.

during the sitting of the general court, in the month of October, after such failure, for the amount of the taxes due, and ten per centum for interest and damages, for the use of the commonwealth; and thereupon execution shall issue. And there shall be paid by all and every may be paid. person and persons chargeable therewith, to the sheriff or collector of the same, the taxes herein before enumerated; which said taxes shall be paid in Spanish milled dollars at the rate of six shillings each, or in other current gold or silver coin at a proportionate value, or in the bills of credit herein after mentioned, or in such produce of this commonwealth, at such rate, and in such manner and proportion, as is herein after mentioned, to wit: one tenth part, or two shillings in the pound, of the tax on land, shall be payable at the option of the persons paying the said tax, in the bills of credit emitted on the funds of this commonwealth and the faith of the United States as pledged by the resolutions of congress of the eighteenth of March, in the year one thousand seven hundred and eighty; and the interest due on the said bills shall be computed and allowed to the payer at the time of payment thereof, for the said tax; And the said bills of credit so received shall be paid into the treasury and not re-issued, but shall remain in the treasury to be burnt and destroyed. Other taxes, And all other taxes on articles enumerated as aforesaid, payable in to be paid by this act (except the tax on land) shall be specie, tobacco,hemp, payable (at the option of the payer) one half thereof or flour. in specie, tobacco or hemp, and the other half in specie, tobacco, hemp or flour, to wit: In inspectors receipts or notes for good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty-five shillings per hundred, with an allowance of twelve shillings and six-pence for inspection and cask, or in transfer receipts or notes for tobacco at the rate of one hundred and six pounds for one hundred pounds of crop tobacco, at any public inspection within this commonwealth; or in inspectors receipts or notes for sound, clean and merchantable hemp, delivered at the warehouses provided or to be provided for the reception thereof, at the towns of AWarehouses lexandria, Fredericksburg, Richmond, Petersburg and West-Point; which said receipts or notes for hemp shall be received in discharge of taxes, according to this act, at the rate of fifty shillings per hundred; or in receipts

for hemp, where established.

Tax on patents for

lands exceeding

1400 acres; exceptboun ties to officers.

shall specify the names of the persons or owners delivering the same, the number and quantity of each bundle of hemp, and the warehouse number and nett weight of each barrel of inspected flour received, for which the inspectors manifest shall be produced and filed at the said warehouse as a voucher, to prove the inspection thereof, before the delivery by the owner. And the said courts respectively shall make such reasonable allowance to the inspectors or receivers aforesaid, for their services, as they shall think proper, and shall certify the same to the auditors of public accounts, and all other expences attending the said warehouses, for the receiving and delivering of the hemp and flour aforesaid, shall be allowed and certified in like manner, and shall be paid out of the money in the public treasury arising from the sale thereof. And the said inspectors or receivers of hemp and flour shall, before entering upon the duties of their office, give bond in a reasonable penalty, payable to the treasurer for the time being, or to his successors, for the use of the commonwealth, conditioned for the due and faithful performance of the duties required of them by law, in the execution of their said office; and in case of failure in any court, inspector or receiver respectively as aforesaid, such court shall be liable to the same penalties as is provided in the case of courts neglecting or refusing to appoint commissioners by this act, to be recovered and applied in like manner; and such inspector or receiver shall be liable to damages, upon the action of the party grieved, and shall moreover forfeit and pay the sum of one hundred pounds, recoverable in any county court, for the use of this commonwealth.

V. And be it farther enacted, That there shall be received, accounted for on oath, and paid into the treasury of this commonwealth by the register of the landoffice for the time being, every half year, to wit: on or before the first day of April and the first day of October in every year, the tax of five shillings for every hundred acres of land exceeding fourteen hundred acres contained in any patent hereafter to be granted, except in cases of land allowed to officers as bounties, which said tax the said register is authorised to demand and receive before granting the said patent; and the said register shall account for and pay the money arising from the aforesaid tax, in the same manner as is

directed by this act in the case of sheriffs accounting for and paying the taxes received by them, and in case of failure shall be liable to the like penalties, to be recovered in like manner.

sels;

VI. And be it farther enacted, That on all vessels, Duty on vesat entrance or clearance from or to foreign parts, there shall be paid by the master or owner thereof, the duty of one shilling and three pence per ton, to the collector of duties at the port or ports established or to be established for the entrance and clearance of such vessels; and for every gallon of rum, brandy and other distilled on spirits & wine impor spirits, and for every gallon of wine, which shall be im- ted; ported or brought into this commonwealth either by land or water, from any port or place whatsoever, the duty or custom of four pence shall be paid by the owner or importer of the same; and for every hundred On sugar, pounds of sugar which shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty or custom of four shillings and two pence; and for every pound of coffee which On coffee; shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty of one penny; and for all other goods or merchandize which shall be imported or brought into this com- On all other monwealth as aforesaid, from any port or place what- goods imsoever, the duty of one per centum, ad valorem on the amount per invoice of such goods and merchandize; all which said duties shall be paid by the owner or importer of any of the articles or merchandize above mentioned.

ported.

Masters of

VII. And be it farther enacted, That the master or purser of every ship or other vessel, importing any vessels imgoods, wares or merchandize, liable to a duty, by vir- porting goods, when tue of this act, to any port or place within this com- and how to monwealth, shall, within forty-eight hours after his ar- report. rival, make a true and just report upon oath, with the collector of the duties in the said port or place, of the burthen, contents and loading of such ship or vessel, with the particular marks and numbers of every cask or package whatsoever therein laden, with spirits, wine, sugar, coffee and other merchandize, and the quantity of such spirits, wine, sugar and coffee, and the value of such other merchandize, and to whom consigned, to the best of his knowledge; and also where and in what

Dutiable

be landed

before en

try;

port the same were laden and taken on board, upor penalty of forfeiting one hundred pounds current mo

ney..

VIII. And be it further enacted, That no spirits, goods not to wine, sugar, coffee, or other merchandize liable to the said duties, imported or brought into this commonwealth by water, by any person or persons whatsoever, shall be landed or put on shore until due entry made thereof with the collector of the duties in such port or place, and a true account of the marks and numbers of every cask and package, as aforesaid, at that port or place where the same was shipped or taken on board, given on oath before the said collector, who shall certify the same upon the back of the original invoice, or a true copy thereof to him produced; and thereupon such importer, paying the duties laid by this act, or securing the payment thereof within six months, shall obtain a permit under the hand of such collector for the landing and delivery of the same; and all spirits, wine, sugar, coffee or other merchandize landed, put on shore or delivered, contrary to the true intent and meaning of this act, or the value thereof, shall be forfeited and lost, and may be seized or recovered by the said collector of the port or place where the same shall be put on shore or delivered, or by any other person Nor till duty or persons whatsoever. And the owner or importer of paid or bond. ed, and per- any of the aforesaid spirits, wine, sugar, coffee or other merchandize by land, shall in like manner make due entry of the same within ten days after the importation, with the collector of the duties aforesaid, and give be forfeited; a true account thereof upon oath, and pay the duties hereby imposed; or give bond with good security for payment thereof within six months, and thereupon obtain a permit, under the hand of the said collector, for selling or making use of the same; and all spirits, wines, sugar, coffee and other merchandize imported by land without such entry made and permit obtained, or the value thereof, shall be forfeited and may be recovered or seized by the collector of the said duties, or How casks any other persons whatsoever: Provided always, That of liquors to no person shall be required to give account upon oath, be entered. of the true contents of any pipe or lesser cask of wine, or any hogshead or lesser cask of spirits imported, but shall have liberty to enter a pipe of wine, or hogshead

mit obtained; goods landed o

therwise to

Same regul

lations as to goods imported by

land.