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ind og bas, SCHAP. V.

An act to vest certain lands in William

Robinson, in fee.

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Certain en- I. WHEREAS it has been represented to this pretailed lands of Maximili, sent general assembly, that Maximilian Robinson, late ani Robinson of the county of King George, having one son named formerly in William and a daughter named Alice, by one wife, and King George one other son named Harry, by a second wise, did, by moreland, his last will and testament bearing

date the fourth day vested in of January, one thousand seven hundred and seventyWilliam Ro- five, devise all his lands in the county of King George binson, in feeeae

to his said youngest son Harry, and to the heirs of his body, lawfully begotten, and in default of such issue, to his other son William for life, and to the heirs of his body, lawfully begotten, and failing of such issue, to the male issue of his daughter Alice, who hath since died without male issue, and that the said Harry, ap. on the death of the testator, entered into the premises

and died seized thereof without issue of his body, and stom intestate as to the said lands, subsequent to the passing

of the act of assembly intituled, "An act declaring

tenants of lands or slaves in taille to hold the same in is fee simple;” that opon his death, William Robinson,

his nephew of the half blood and heir in taille under the will of his grand-father the said Maximilian Robinson, entered and diedepossessed of the said lands, leaving a widow, Margaret Robinson, and a son and heir, William Robinson, and two daughters, Anne Washing, ton Robinson and Margaret Robiuson, infants. And whereas by the operation of the said recited act, the said lands must either descend to the heirs of Harry, by the whole blood, who are alien enemies, or escheat to the commonwealth, to the great injury of the unoffending înfant, William Robinson, who, by Townshend. Dade and Beckwith Butler, his guardians, together with the said Margaret Robinson, the widow, bave petitioned this assembly for relief:

II. Be it therefore enacted, That the said lands formerly in the said county of King George, but now in the county of Westmoreland, of which the said Harry Robinson died seized under the will of his father the

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1. WHEREAS it is represented to this present gena eral assembly, that John M Lean, sometime in the

John Lenn

year One thousand seven hundred and seventy-four, went ou take the oath

permitted to vet to Great-Britain for the recovery of his health, of allegiance Teaving a wife and children resident in the county of and to the one Norfolk, and having lately returned h ther, hath peri- state. tioned this assembly for permission to reside in this state with his family:

II. Be it therefore enacted, That the said John M-Lęáni, on taking the oaths of allegiance and fidelity to this commonwealth, shall be entitled to the like privileges, immunities and advantages, with the other citie reas of this state,

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CHAP. VIII. CIH in ori. ginal.]

An act to amend and reduce the seve

ral aets of assembly for ascertain (Chan. Rer. p. 171) ing certain taxes and duties, and See. Odenbet for establishing a permanent reve, 1777, ch. * *nue, into one acts Preamble. I FOR amending and reducing the several acts for

ascertaining certaio taxes and duties, and for establishing a permanent révenue, into one act. And whereas the sum produced by the land tax is disproportionate to that of other subjects of taxation, and it is just and right that property of every kind should be equally

Durthened for the defence and protection of the state: Additionat

Jl. Be it endeted, That from every owner of land or tax on land,

lots within this commonwealth, in addition to the tax already imposed, there shall be collected and distrained for, fifty per centum on the amount, or ten shillings on the pound of all sums payable for tax on land and lots, as the same may be charged by the examiners appointed under the act of the present session of assembly, for equalizing the land tax; also a tax of ten shil. Poll-fax. lings by every free male person above the age of twenty-one years, who shall be a citizen of this conmonwealth; and also upon all slaves, to be paid by the own- Tax on ers thereof, except such free persons and slaves as shall slaves. be exempted on applications to the county courts, through age or infirmity; also two shillings for every on horses. horse, mare, colt and mule, except covering horses; and for every covering horse, there shall be paid by the Covering


horses, owner thereof, the sum which such horse covers one mare the season, which rate or sum the owner shall note down when he delivers in his list of property to the justice; also three pence per head for catile of all ages;

Cattle. also six shillings per wheel for all coaches, chariots, care phaetons, four-wheeled chaises, stage waggons for rid- Carriages

. ing carriages, chairs, and two-wheeled chaises; also fitieen pounds for every billiard table, and five pounds Billiard tan for every ordinary license; which said, taxes shall be bles.

li paid annually in manner hetein after directed. for the regular listing of all the articles enumerated above:

111. Be it enacled, That the court of every county Justices to shall divide the same into convenient precincts, avd take lists of

taxable proof annually before the tenth of March, appoint one of the

perty annų. justices for each precinct, to take a list of the said enu- ally. merated articles therein; and every justice slialt give publie notice of his being so appointed, and at what times and places he intends to receive the lists, by ade vertising the same at the most public places within his precinct; and shall on or before the twentieth day of April next following, deliver to the clerk of the coun- How lista ty-court, together with the vouchers by him taken, a made out 8 fair alphabetical list of the names of all free male per- clerk.

returned to sons above the age of twenty-one years as aforesaid, and resident within his precinct, and of the names of all slaves, specifying to whom they belong, distinguishing in a separate column, such as are above the age of sixteen, for the purpose of carrying into execution the Jaws concerning county and parish Jevies, and the Vor KT?


And Ordinary lin

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" Act for calling in and redeeming certain certificates, which distinction so made, shall, for the act last mentioned, be clearly certified in the lists, by the clerks of the several courts to the auditors to be delivered; and also the number of cattle, horses, mares, colts, and mules, wheels for riding carriages above specified in this act, billiard tables and ordinary licenses; which said enumerated articles shall be placed under the

names of the persons to whom they belong; and the clerks 18,said clerk shall file the same in his office, and shall

of make out ; make out three fair copies from all the lists so taken copies. and delivered to him, one of which shall be delivered

to the auditors of public accounts, at their office, by How

dispos. the said clerk, on or before the first day of July in each ed of.

year, one other copy to be set up in the court-house of the county at May court, and the other to be delivered to the sheriff or collector of public taxes in the said county, on or before the first day of May anuually,

There shall be allowed to each county-court clerk, the His allow.

sum of five pounds, for extra officium services by this ja * act required. If any justice or clerk shall refuse or Penalty on neglect to perform the duties required of them respeceiers and tively as above-mentioned, such person or persons shall justice for neglece.

forfeit and pay, for such refusal or neglect, the sum of sit one hundred pounds, recoverable on information in a

ny county-court within this commonwealth, who shall thereupon enter judgment and award execution for the

same, to be applied towards lessening the county levy wika nam where the saine shall be recovered; provided the party

havé ten days previous notice of such information.

IV. And to enable the justices for each precinct to Lists of tax. make out lists of the said enumerated articles: Be it ty how to be enacted, That every master or owner of a family, or in given in.

his absence or non-residence at the plantation, his or her agent, attorney, or overseer, shall, between the tenth day of March and the tenth day of April annually, by a list under his or her hand, deliver or cause to be delivered to the justice appointed for that precinct, the names of all free male persons above the age of twenty-one years, and the names and number of slaves, disuuguishing those that are tithables' abiding in or belonging to his or her family the ninth day of March; also the number of his or her cattle, horses, mares, Colts, and mules, wheels for riding earriages as herein before-ntentioned, billiard tables, and ordinary licenses;

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