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pay taxes in

ties.

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Further time II. Be it therefore enacted, That all persons chargeallowed to

able with the said taxes shall be allowed to discharge certain enu

the same in the enumerated commodities according to merated the said recited act, at any time before the first day of commodi.

September next; and the said commissioners appoint-
ed within their respective counties, pursuant to the
aforesaid.act, are hereby authorized and required to
receive the same, and to make return thereof to the
court of their said counties, in the manner therein di-
rected, immediately after the said first day of Septem-

ber.
Duty of com- III. And be it farther enacted, That the said cona-
missioners of missioners respectively, shall make out a correct list of
tax & sher- all deficiencies, and deliver the same to the sheriff of
.

the county, on or before the tenth day of September,
who shall proceed thereupon in all respects; and shall
account for and pay the money into the treasury, on
or before the twentieth day of November next. The
said commissioners shall make a return of the manner
in which they have executed the trust reposed in them
by this act, to the executive, or to such person or per-
sons as shall be duly, authorized by the executive for
that purpose, on or before the first day of October
next; and also on or before the aforesaid day, shall re-
turn to the auditors of public accounts, a list of balan-
ces by them delivered to the sheriff to collect. Any
commissioner failing within the time herein before pre-
scribed, to deliver to the sheriff of his county, a list of
deficiencies, or to the executive, or to such person or
persons as shall be duly authorized by the executive
for that purpose, an account of his receipts and issues,
with the vouchers, together with a return of the man-
ner in which he has executed his trust, or to the audi-
tors of public accounts, a list of balances by him deli-
vered to the sheriff, shall forfeit and pay the sum of
fifty pounds for each offence, to be recovered in the
first case by motion in the court of his county, at the
instance of the attorney for the commonwealth, and
applied towards lessening the county levy, and in the
latter cases by motion in the general court, at the in-
stance of the solicitor-general, and to be applied in aid
of the revenues of the commonwealth.

IV. And be it farther enacted, That so much of the
above recited act as comes within the purview of this
act, be, and the same is hereby repealed.

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- V. And whereas by an act of general assembly,
passed in the October session, one thousand seven hun-
dred and seventy nine, making provision for the sup-
port of wives, parents, and families of soldiers, it is
provided, that the county courts may, and are thereby
empowered to grant allowances to such wives, parents
and families of soldiers as are so poor that they can-
not maintain themselves; and the mode of obtaining
such allowances has become inconvenient: For reme-
dy whereof,

Allowances
VI. Be it therefore enacted, That all such allowan-

to wives, pa. ces which have been made, and are not yet received, rents & fama as well as those which shall hereafter be made by any ilies of pour county court to the persons therein described, it shall soldiers,

how paid and may be lawful for any commissioner of the specific tax of the county, and he is hereby required, upon application, to pay the same on the party producing a copy of the order for such allowance, attested by the clerk of the county, (which copy the clerk is hereby directed to grant without charging any fee for the same) if so much shall be in the commissioners hands, and every

such payment shall be allowed to the commissioners respectively on passing their accounts; any act or acts contrary thereto notwithstanding.

VII. And whereas no provision is made in the said recited act, by which the charges for expences incurred in the execution thereof, may be checked or properly limited:

VIII. Be it farther enacted, That the executive, or Expenses of such person or persons as the executive shall appoint act, how adfor the purpose, may and shall have power to examine justed. into such charges, and to admit or alter them in such manner as shall appear just and reasonable.

IX. And whereas many commissioners may have already received, or shall receive before the end of this session of assembly, the specific articles or money in lieu thereof under the said recited act, and it is proper that in such cases the commissioners who shall have so received specifics or money, shall make speedy payment or delivery thereof: X. Be it enacted, That all such commissioners as money actu

Specifics or shall have so received specifics or money, shall, on or ally recover"before the tenth day of August next; make 'return of ed to be imthe said receipts as in this act is before directed, to the mediately

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end that they may be subject to the orders of the executive for the immediate payment or deiivery of the

same.

[Chap. XLII,

CHAP. II, in original]

see May. An act for appropriating the public 1783, ch. 11.

revenue.

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revenue,

Preamble. I. WHEREAS in a just appropriation of the reve

nue of the state, the public faith will be best preserved, its credit supported, public inconvenience avoided, and the quantum of supplies furnished for the use of the

United States more certainly ascertained: Be it thereTreasurer to

fore enacted by the General Assembly, That the trea-. keep dis. tinct ac

surer of this commonwealth shall raise and state an accounts of the count upon his books for the amount of all monies re

ceived for every species or subject of taxation specified in the act for ascertaining certain taxes and duties and for establishing a permanent revenue; in which accounts, except the one for the land tax, shall be distinguished the articles commutable for the same, the amount of the receipts paid into the treasury therefor,

and the places where deposited. Appropria. , II. And be it enacted, That a sufficient sum arising tions. from the land tax, as also upon all other taxable arti:

cles except as hereafter excepted, shall be set apart and applied to the sole purpose of paying off and discharging all sums of money dụe to the several officers of civil government, including the members of congress and of the general assembly, and the officers of every denomination attending thereon; also that the sum of ten thousand pounds be applied to the use of the executive, to enable them to defray the contingent charges of government; and the residue, if any there be shall be appropriated to the payment of the interest which shall become due on the several emissions of paper money called in and funded under the act for calling in and funding the paper money of this state; and a further sum which may be sufficient for the payment of the in

terest as aforesaid, shall also be set apart and applied to the said purpose.'

III. And be it farther enacted, That all sums of money which shall be received into the treasury for taxes upon all taxable articles, except as before directed and as hereafter excepted, shall be appropriated to conti

, nental purposes, and shall be applied to the credit of this commonwealth, upon the requisitions of congress of the fourth day of October, one thousand seven hundred and eighty-one, retaining so much money or spe. cifics only as shall be sufficient to discharge certain debts now due from the state agent for the purposes of his department; and also the sum of fifteen thousand pounds to discharge future expenditures in the militáry department of the state.

IV. And be it farther enacted, That the money arising from the taxes payable in certain specific articles, agreeable to the act for laying taxes in certain enume. rated commodities, shall be appropriated by the treasurer, in aid of the other appropriations herein before directed, towards the credit of this state upon the requisitions of congress, retaining the sum of five thousand pounds for the payment of pensions due to wounded or disabled soldiers, agreeable to any act or resolutions of the general assembly, or of pensions or allowances to wounded or disabled officers, or to the widows or children of any officer or soldier.

V. And be it farther enacted, That the duties on tonnage and on all articles of import specified by the said last recited act, shall be appropriated for and towards the naval disbursements of this commonwealth as directed by law, and to no other use, intent or purpose whatsoever.

VI. And whereas the necessities of civil government, and the arrears due thereon, require some more immediate provision than the appropriations of revenue

What civil herein directed will create; Be it farther enacted, That are to be re

list warrants warrants issued by the auditors of public accounts for ceived for all arrears of wages, or salaries, allowed by law to the taxes. governor, the members of the privy council, judges of the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, auditors for public accounts, commercial agent, commissioner of war, solicitor general, clerks to the council, to the treasurer, to the auditors, to the

commercial agent, clerk to the solicitor general, to the commissioner of war, the ageut appointed to state and adjust the accounts of this commonwealth against the United States, the keeper of the public gaol, the public armourer, the director of the hospital, the public printer, the door-keepers to the council and to the auditors, the delegates to congress, the speaker of the se. nate, and of the house of delegates, the members of the general assembly, and the officers of every denomination attending thereon, the secretary to the late governor, and the clerks of the superior courts and other officers attending thereon, and which may be due to the time of issuing such warrants, shall be receivable in discharge of taxes imposed by the said last recited act: And the several sheriffs or collectors shall be allowed a discount with the treasurer, in their settlements for the said taxes, for all warrants so by them received.

VII. And be it farther enacted, That all matters or things contained in any act or acts heretofore made, and coming within the purview of this act, shall be, and the same are hereby repealed.

[Chap. XLIIL

CHAP. III.

in original.]

An act for recruiting this state's quo

ta of troops to serve in the army of the United States.

3000 troops

I. FOR the more speedy recruiting this state's quofor continen- ta of troops in the continental service, Be it enacted, tal army to be raised.

That three thousand men, of able bodies and sound minds, at least five feet four inches high, not being deserters, and between the ages of eighteen and fifty years, shall be forthwith raised in the several counties of this state, in the proportion hereafter mentioned, that is to say: One able-bodied map such as above described, for every fifteen militia-men: And for effect: ing that purpose in the most equitable manner,

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