or the master or owner thereof, or in case of his or her absence or non-residence upon the plantation, the o- Penalty for verseer, shall be adjudged a concealer of such and so concealing many articles above enumerated as shall not be listed and given in, and for every article so concealed, shall forfeit and pay five hundred pounds of tobacco, to be recovered by information in any county-court within this commonwealth, for the use of the county where such concealer shall be, for lessening the county levy; How penalthe master or owner shall be subject nevertheless, to ty may be the payment of the taxes, in the same manner as if the saved. same had been duly listed and given in. If any own er agent, attorney, or overseer, shall happen by sickness, absence or ignorance of the person or place, to omit delivering his or her list before the said tenth day of April, to the justice appointed to take the same, and shall deliver or send his or her list to the clerk of the court before the last day of the said month, he or she shall thereupon be discharged from the penalty afore said, and the clerk shall add all such lists so delivered to him, to the several lists of the justices to whom the same should have been given in, for which it shall be lawful for the clerk to charge the party fifteen pounds. of tobacco for each list so added, to be paid in the same manner as other clerks fees. And the said sheriff shall, from and after the first day of May annually, collect when to col and receive from all and every person and persons chargeable therewith, the taxes imposed by this act, in his said county; and in case payment be not made or received on or before the first day of June annually, the said sheriff shall have power to distrain the lands or slaves, goods or chattels, which shall be found upon Property the lands and in the possession of the person so indebt- comprised in ed or failing, notwithstanding such lands, slaves, goods, deed or or chattels, shall be comprised in any deed or mort- mortgage. gage; and if the owner thereof shall not pay the taxes due within five days after such distress, such sheriff or sale. collector shall and may lawfully sell the same, or so much thereof as shall be sufficient to discharge the said taxes and the charges of distress and sale, for ready money; but if the same will not sell, in the opinion of the officer making such distress, for three fourths of their value, then the same shall be sold for one month's credit, giving six days notice of the day and place of sale, by advertising the same at the church, or other

Sheriffs

lect and dise

Manner of

public places in the parish wherein such distress shali be, on the next Sunday after the expiration of the said five days, and shall take sufficient security residing in ***** the county, for the payment thereof; and in case the same shall not be paid within the said one month, such officer is hereby authorized and required to make im mediate distress on the lands, goods or chattels, of such purchaser or purchasers, his, her, or their security or securities, and proceed to sell the same for the best price that can be got in ready money; which several sales shall be good and effectual in law against all per sons whatsoever. Provided always, That where any Proviso, as sheriff or collector shall make seizure of any lands by to lands. virtue of this act, he shall sell the smallest number of acres that the lowest bidder will pay the taxes for, together with the charges of distress and sale, which shall be laid off by the surveyor of the county, and conveyed by the sheriff. The proprietor of the land, his or her agent or attorney, may appoint, on the day of sale, what part of the tract shall be sold; and in case of fail ure so to do, the sheriff or collector shall sell that part as in his opinion will least injure or prejudice the tract; and where other sufficient effects can be bad thereon, distress shall not be made of such lands Unreason Provided always, that where unreasonable seizures or Able distress, how punish distresses shall be made, the party grieved shall have an action against the sheriff or collector, and shall recover full costs where any damages shall be given; and the said sheriff or collector shall duly account for and pay into the treasury of this commonwealth, on or be fore the fifteenth of September annually, the full amount of all taxes imposed in his said county, deducting there from an allowance for insolvents, and such other allowances as this act directs to be made, and five per cen How to actum for his commissions thereon; and before any allowance shall be made in the case of insolvents, the sheriff or collector shall return a list thereof to the court of his county, and shall also render an account for all monies or other articles by him received for property concealed, with the names of the concealers, as well those who, have, as those who have not paid taxes, and shall make oath that the said list of insolvents, and the account rendered for taxes received for property concealed as aforesaid, are just and true, an attested copy of which shall be delivered to the auditors of public accounts by

ed.

Sheriffs,

when to ac count and pay.

count.

weighing nine pennyweight, at two pounds eight shil lings; guineas, whether French or English, weighing five pennyweight six grains, at one pound eight shillings; half guineas, weighing two pennyweight fifteen grains, at fourteen shillings; moidores, weighing six pennyweight eighteen grains, at one pound sixteen shillings; doubloons, weighing seventeen pennyweight, at four pounds ten shillings; pistoles, weighing four pennyweight six grains, at one pound two shillings How certain and six pence. And all other taxes, on articles enucommodities merated as aforesaid, to be paid by this act (except the tax on land, shall be payable, at the option of the payer) one half thereof 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 less than nine hundred and fifty nett weight, and not inspected more than one year when offered in payment, at the rate of twenty shillings per hundred, with an allowance of twelve shillings and sixpence for inspection and cask, or in transfer receipts ator 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 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 Alexandria, Dumfries, Falmouth, Fredericksburg, Harrodsburg, Lewisburg, Abingdon, Richmond, Manchester, Petersburg, and West Point; provided, that skins as herein after described, shall be the only article receivable at the towns of Lewisburg and Abingdon, 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 sound and merchantable flour in casks, delivered at the wares houses provided, or to be provided, by the inspectors and receivers of hemp at the aforesaid towns, between the first day of November and the first day of May annually, preceding the collection of the said taxes, at the rate of thirteen shillings and fourpence per hundred, with an allowance of two shillings and sixpence for cask and inspection; and any person or persons chargeable with taxes by this act, and paying the same in manner herein directed, shall be discharged thereof, and may demand and receive of the sheriff or collector