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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 property. 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, the master or owner shall be subject nevertheless, to ty may be

How penal 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 ness, 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,

Sheriffs from and after the first day of May annually, collect when to col. and receive from all and every person and persons lect and disk 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, some the said sheriff shall have power to distrain the lands or slaves, goods or chattels, which shall be found upon Property li 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

Manner of 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 As to lands 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 churcby or other

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amount
LAWS OF VIRGINIA,
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 safficient 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, ber, 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 apd effectual in law against all per

sons whatsoeverProvided always, That where any Proviso, as sherift 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, to-
gether with the charges of distress and sale, which shall
be laid off by the surveyor of the county, and convey
ed 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 faile
pre se 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 how punish distresses shall be made, the party grieved shall have ed.

an action against the sheriff or collector, and shall res:

eover full costs where any damages shall be given; and Sheriffs,

the said sheriff or collector sball duly account for and when to ac. count and

pay into the treasury of this commonwealth, op or be pay. La mia fan of all taxes imposed in his said county, deducting there

from an allowance for insolvents, and, such other allow

ances as this act directs to be made, and five percen How to ac tum for his commissions thereon; and before any allow count. ance 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.conceal->
ed, with the games of Ure concealers, as well those who
have, as those who bave 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

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the sheriff or collector, and the same shall by them be allowed in passing his accounts. And in case the said Penalty. sheriff or collecior shall fail to account for and pay into the treasury as aforesaid, the mone v or other articles in lieu thereof, imposed by this act and received by bim for taxes, every such delinquent sheriff or collector shall be liable to a judgment against him, on motion, to be made by the solicitor, or other person appointed for that purpose, at the October general court, or any subsequent court after such failure, for the amount of the taxes due, and fifteen per centum damageš, together with an interest of five per centum upon the whole amount, until paid, for the use of the commonwealth, and thereupon execution shall issue; provided the par ty has ten days previous notice of the day on which such motion is to be made. The said court, upon good power in the cause to them shewn, are hereby empowered to remit court to rethe said damages and interest, or any part thereof, on mit tlie damevery such judgment. There shall be paid by all and ages and inevery person and persons chargeable therewithi, to the low taxes sheriff or collector of the same, the taxes herein before may be paid. enumerated, which said taxes shall be paid in Spanish milled dollars, at the rate of six shillings each, or in other current silver or gold 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 such bills shall be computed and allowed to the payer, at the time of payment thereof, for the said tax. And the bills of credit so received, shall be paid into the treasury, and not re-issued, but shalt remain in the treasury to be burnt and destroyed; and other four-tenths of the said tax on land shall be paid in commutable articles, as by this act is directed. Provided always, That the gold coin paid into the treasury by virtue of this act, shall be received at the following rates, to wit: The johannes, weighing eighteen penny, gold paid for

Rates of weight, at four pounds sixteen shillings; half johannes, taxes.

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a receipt specifying in what article such person paid his tax, whether it be specie, bills of credit as aforesaid, or commutables, particularising the warehouse from which the tobacco notes he may have received shall have issued; and shall, moreover, return a list

Sheriff to on oath of such payments to the clerk of the court of return a list his county, immediately after his collection, copies of of payments which list shall be fixed up in the said court-house, for to the clerk. the inspection of the people; and the auditors are hereby required not to settle with any sheriff for the taxes collected under this act, except the said sheriff do produce

to them a copy of such list, certified by the clerk A copy to of his county; and the auditors shall, upon settlement die courtwith the sheriff, give their order to the treasurer to re- house. ceive such specie, paper money, or commutables, from the sheriff, agreeable to the said list; and every sheriff failing to pay the same accordingly, shall forfeit and pay the sum of five hundred pounds, to be recovered in like manner as is prescribed in the case of delinquent sheriffs,

V. And that the flour so paid in discharge of taxes Inspectors of may be converted to the purposes by this act intended, turn lists before the same shall be injured or lost, Be it enacted, monthly to That the inspectors or receivers of flour, shall once in treasurer. every month, during the time herein before limited for the reception of flour, make out and transmit to the treasurer, a fair and accurate list of the quantity of flour by him or them received, and for whom, and on failure so to do, he or they shall forfeit and pay the sum of fifty pounds, to be recovered by motion in the Penalty general court, or the court of the county where such inspections may be, with costs, to the use of the commonwealth, and thereupon execution shall issue, provided the party has ten days previous notice of such motion. And the treasurer for the time being, shall Treasurer to sell the said tobacco, hemp, skins, and flour, from time sell commo

dities speed to time, as occasion may require, for current gold or ily. silver coin, or otherwise to dispose of the said tobacco, hemp, skins, 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 or silver coin actually paid into the trea sury, having a due regard to the appropriations which are or shall be made of the revenue of the commonwealth, and shall also sell or dispose of all the commu

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