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during the sitting of the general court, in the month of Damages, 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 How taxes



persons chargeable therewith, to the sheriff may be paid.

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 portion of mentioned, to wit: one tenth part, or two shillings in land tax in gold or sil.

the pound, of the tax on land, shall be payable at the ver, & what option of the persons paying the said tax, in the bills in certain of credit emitted on the funds of this commonwealth paper mo.

and the faith of the United States as pledged by the ney.

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, to bacco, hemp, payable (at the option of the payer) one half thereof or flour. in specie, tobacco or bemp, and the other half in spe

cie, 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 inerchantable hemp, delivered at the warehouses provided or to be

provided for the reception thereof, at the towns of AWarehouses lexandria, Fredericksburg, Richmond, Petersburg and for hemp. West-Point; which sạid receipts or notes for hemp shall blished.

be received in discharge of taxes, according to this act, at the rate of fifty shillings per hundred; or in receipts


for sound and merchantable flour, delivered at the warehouses, provided or to be provided by the inspectors Inspections and receivers of hemp at the aforesaid towns in casks, where esta and not inspected more than three months, when offer-blished. ed in payment, at the rate of sixteen shillings and eight pence per hundred, with an allowance of two shillings and six pence for cask and inspection; and any person or persons chargeable with taxes by this act, and paying the same in the manner herein directed, shall be discharged thereof, and may demand and receive of the sheriff or collector a receipt or discharge accordingly: Provided nevertheless, That the governor, with the advice of the privy council, may appoint such other vernor, &c.

Power of go. place or places, person or persons, for the reception of to appoint flour pursuant to this act, as the exigencies of this com- other places. monwealth shall require, and the notes or receipts of air such persons shall pass in payment of taxes in the manner herein before directed, for paying the notes of the receivers of flour, on public account. And the treasu- Treasurer to rer for the time being shall make out a fair list of the deliver lists

of receipts receipts so paid into the treasury for taxes as aforesaid, to the goand shall deliver the same, duly certified, to the gover- vernor, who nor of this commonwealth, who, with the advice of the shall direct privy council, shall direct the said tobacco, hemp and the commo. flour to be sold from time to time as occasion may re- dities. quire, for current gold or silver coin, which shall be forthwith paid into the treasury, or otherwise to dispose of the said hemp, tobacco and flour in payment of the debts and contracts of this commonwealth, on the best terms that can be obtained, in like manner as if the same had been current gold and silver coin actually paid into the treasury, having a due regard to the appropriations which are or shall be made of the revenue of the commonwealth, arising from this act, by the general assembly. And the courts of the counties for appoint

Directions respectively in which the aforesaid towns of Alexan- ing inspecdria, Fredericksburg, Richmond, Petersburg and West- tors of four. Point shall be, are hereby authorized and required to provide good and sufficient warehouses for the storage At what plaof hemp and flour according to this act, and to appoint one or two reputable persons as the case may require within the said towns respectively, for the receiving, safe keeping and delivering of the said hemp and flour on public account, and for inspecting the said hemp; who, in the receipts given by them, or either of them,

shall specify the names of the persons or owners deli-
vering the same, the number and quantity of each bun-,
dle 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 inspec-
tion thereof, before the delivery by the owner. And
the said courts respectively shall make such reasona-
ble 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 a-
foresaid, shall be allowed and certified in like manner,
and shall be paid out of the money in the public trea-
sury arising from the sale thereof. And the said in-
spectors 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 common-
wealth, 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 provid-
ed in the case of courts neglecting or refusing to ap-
point 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 par-
ty grieved, and shall moreover forfeit and pay
of one hundred pounds, recoverable in any county

court, for the use of this commonwealth. Tax on pas

V. And be it farther enacted, That there shall be

received, accounted for on oath, and paid into the trea, lands ex

sury of this commonwealth by the register of the landceeding 1400 acres;

office for the time being, every half year, to wit: on or exceptboun. before the first day of April and the first day of Octoties to offi. ber 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

the sum

tents for



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.

VI. And be it farther enacted, That on all vessels, Duty on vesat entrance or clearance from or to foreign parts, there sels; 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 imporspirits, 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 ported. 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.

VII. And be it farther enacted, That the master or Masters of purser of every ship or other vessel, importing any vessels imgoods, wares or merchandize, liable to a duty, by vir


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

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

ney:. Dutiable VIII. And be it further enacted, That no spirits, goods not to wine, sugar, coffee, or other merchandize liable to the be landed

said duties, imported or brought into this commonbefore en

wealth 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 ed, and per: any of the aforesaid spirits, wine, sugar, coffee or other init obtain merchandize by land, shall in like manner make due ed; goods entry of the same within ten days after the importalanded o

tion, with the collector of the duties aforesaid, and give therwise to 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 ob

tain a permit, under the hand of the said collector, for lations as to selling or making use of the same; and all spirits, goods im.

wines, sugar, coffee and other merchandize imported ported by by land without such entry made and permit obtained, land.

or the value thereof, shall be forfeited and may be

covered 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, he 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

Same regalo


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