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table articles which are now on hand, or may hereafter be paid in from the collection of the present year. "And the courts of the counties respectively in which the a foresaid towns of Alexandria, Dumfries, Falmouth,

Fredericksburg, Harrodsburg, Richmond, Manchester, Courts to provide Petersburg, Lewisburg, 'Abingdon, and West Point warehouses are, shall be, and are hereby authorized and required, for hemp & to provide good and sufficient warehouses for the sto

rage of hemp and flour, according to this act, and to And appoint appoint one or two reputable persons, as the case may receivers.require, within the said towns respectively, for the re

ceiving, safe keeping, and delivering of the said hemp Thcir duty; and floor on public account, and for inspecting the 52% ! said hemp, who in the receipts given by them, or either

of them, shall specify the names of the persons or owners delivering the same, the number and quantity of each bundle of hemp, and the warehouse, pomber, 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

inspection thereof, before the delivery by the owner, Airedalot. And the said courts respectively, shalt maké such reaance sonable allowance to the inspectors or receivers afore

said, 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 aforesaid, shall be allowed and certified in like manher, and shall be paid out of the money in the public

treasury, arising from the sale thereof And the said To give inspectors or receivers of hemp and four shall, before

entering upon the doties 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 perfor. Penalties lan hem and

mance 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 provided in the case of the justices neglecting or refusing to take and return lists of enumerated articles, by this set to be recovered, and applied in like manner: And such inspector or receiver shall be liable to damages'upon the action of the party grieved, and sliall moreover forfeit and pay the sum of one hundred



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pounds recoverabler om information in any county
court, for the use of this commonwealth.
VI. And be it further enacted, That hemp, dour, Hemp and
and all other articles directed to be paid by this act, be weighed.
shall be weighed by the nett or short hundred, and that
the several certificates for hemp and flour shall be sepa-
tate and distinct, so that the several commutable arti-
cles may appear in a clear and distinct view.

VIL. And be it further enaeted, That there shall be Tax on cer-
received, accounted for on oath, and paid into the tain patents.
treasury of this commonwealth, by the register of the
land office for the time being, every half year, to wit:
on or before the first day of April and the first day of
October in every year, the tax of five shillings for eve-
ry hundred acres of land exceeding fourteen hundred
acres, contiguous to or contained in any patent here-
after u be granted to any person or persons, 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 for the wise
register's direction herein, the - surveyor shall certify
on every plat by him to be returned for surveys made
after the first day of April next, whether the land con-
tained in such plát is adjacent to other lands surveyed
or patented for the same person or persons; aud the
quantity of such adjacent land, if any, aceording to
the best of his knowledge, information and belief; and
that no patent shall-issue without such certificate' being
made by the surveyors : And the said register shall ac-
count for and pay the money arising from the afore-
said tax,-ja the same manner as is directed by this act
in the case of sheriff's accounting for and paying the
taxes received by them; and in case of failure, sball
be liable to the like penalties, to be recovered in like
VIII. And be it further enacted, That on all vessels,

Tonnage on at entrance or clearance, from or to foreign partsy or vessels. from or to any of the United States, vessels of war ex cepted, there 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 clear Duty on spą ance of such vessels; and for every gallon of rum, tits & wina brandy, and other distilled spirits; and for every gal importeda


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the rise, rent,money, recoverable on-information, in any court

lon of wine, which shall be imported or brought inte
this commonwealtı, either by land or water, from any
port or place whatsoever, the duty or custom of four

pence, which shall be paid by the owner or importer On Sugar.

of the same; and for every hundred pounds of sugar,
which shall be imported or broogbt into this common:
wealth, as aforesaid, front any port or place whatso

ever, the duty or custom: of laur shillings and two Coffee *** penee; and for every pound of coffee which shall be

imported or brought into ibis eommonwealth, as afore,
said, from any port or place whatsoever, the duty of

one penny; and for all other goodspor merchandize,
One pr. eent wlueh shall be imported or brought into this common
on all other

wealth, asaloresaid, from any port or place whatso
ever, the duty, of one per centum, ad valorem,, on the
amouit, per invoiee, of suph goods and merchandize;
all which said duties shall be paid by the owner or im
porter pf any of the articles or merchandize above

mentioned. : Masters of

IX. And be it further enacted, That the master or vessels, purser of every ship, or other vessel, importing any when to re- goods, wares, or merchandize, liable to a duty by port,

virtue of this act, to any port or place within this com
monwealth, shall, within forty eight hours after his
arrival, make a true and jnst 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 ves-
sel, with the particular marks and numbers of every

cask or package whatsoever therein laden, with spirits, And how.

wine, sugar, coffee, and other merchandize, and the
quantity of such spirits, wine, sugar, and coffee, and
the value of such other merchandize, to whom consign
ed, to the best of his knowledge; and also where, and

in ubat port the same were laden and taken on board, Penalty upon penalty of forfeiting, three hundred pounds cur

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to get things within this comnionwealth, who shall thereupon enter.

judgment, and award execution for the same, to be
applied, one moiety to the use of the informer, and the

other to the use of the commonwealth.
Dutiable - X. And bei further enacted; That do spirits, wine,
yordaland sugar, coffee, or other merchandize, liable to the said
en belgie duties, imported or brought into this commonwealth

by water, by any person or persons whatsoever, shall
be landed, or put ou shore, until due entry made there,


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of with the collector of the duties in sueh 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 certily the upload
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 secur-
ing the payment thereof within six months, shall ob-
tain a permite under the hand of such collecior, 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, on the value thereof, shall be for,
feited and lost, and inay be seized or recovered by the
said collector of the port or place where

the same shall
be pat on shore or delivered, or by any other person,
or persons whatsoever. And the owner or importer of Importations
any of the aforesaid spirits, wine, sugar, coffee, or. o- by land te
ther merchapdize, by land, shall, in like manner, make with sterk
due entry of the same within ten days after the import of the court.
tation, with the clerk of the county count wherein they
are brought, who shall receive the taxes or duties pay-
able thereon, or take bond with good and sufficient se-
eurity from the importer, for the payment thereof with,
in six months; and the said clerks shall, in case the
owner or importer of the said articles shall fail to pay
the daties imposed thereon, or give bond as aforesaid,
proceed in like manner to seize and sell the same as is
directed in the case of seizures made by the collectors ********
or naval officers. Provided always, That no person, Direction as
shall be required to give account upon path, of the true goleskab
contents of any pipe, or lesser cask of wine, or any
hogshead, or lesser cask of spirits, imported, bat shall hat extend
have liberty, to enter a pipe of wine, or hogshead of
spirits as aforesaid, at one hundred gallons, and all les-
ser casks after the same proportion, any thing in this
aet to the contrary notwithstanding.

XI. And be it further enacted, That if any person Penalty for a
or persons whatsoever, shall willingly make a false en- faise entey
try, and be thereof convicted, such person or persons
shall forfeit and pay one hundred pounds current mor die
ney, and also forfeit the goods, recoverable on informes
mation, in any court within this commonwealth, who
shall thereupon enter, judgment, and award execation

for the same, to be applied one moiety to the use of the informer, and the other to the use of the commonwealth.

XII. And be it further enacted, That the collectors may seize of the duties aforesaid, or any person by them appoint goods on on board any ship other or vessel, and from thenee to board a ves- ed, shall have full power and authority to go and enter mel, if duty pot paido

bring on shore, any articles whatsoever hable to a daty by virtue of this act, if such duty be not paid or agreed for within ten days after the first entry of such ship or Véssel, or bond with good and sufficient security given for payment of the same within six months next after such entry, which bond, if offer ed, the collector is hereby authorized and required to accept and take, and such articles so brought on shore to seeure and detain until due payment shall be made;

or security given for the same as aforesaid. And if such Proceedings thereon.

payment or security be not made or given within we days from the time of such seizure, the collector of the du ties aforesaid is hereby empowered to sell the same, on so much thereof as shall be sufficient to discharge the said daties, and five per centum for the charges of such seizure and sale. Provided nevertheless, that notice shall be given of such sale by advertising the same two weeks in the Virginia Gazette, and they are also em powered to stay and remain on board such ship or vesu sel until all such wines, spirits, sugar, coffee, and other merchandize, be discharged and delivered out of the

same. And if any collector or collectors of the said Penalty on Collector re

duties, or clerks of the county courts, or any other perceiving a son or persons deputed by them, or any of tliem, shallbribe ac con- directly or indirectly take or receive any bribe, recomfalse entry: pence, or reward, in any kind whatsoever, or shall connive at any false entry of the

artioles liable to a due ty or custom by virtue of this act, the person or pero

sons so offending shall forfeit and pay the sum of one And on the handred pounds current money, and be forever after person offer. disabled in his said oflice, and rendered incapable of: ing itse holding any office or employment relating to ihe cus

tors within this commonwealth, and the person or perCollector by Warrant and sons giving or offering such bribe, reward, or recome with a con- pence, shall forfeit and pay one hundred pounds curs stable in the rent money. day time may break

XII. And

be it further enaeted, That it shall be laws pen houses, ful to and for all and every collector and collectors of

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