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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, Court's to Fredericksburg, Harrodsburg, Richmond, Manchester, 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 stoflour;

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 Their duty; and flour on public account, and for inspecting the *** 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, number, and nett weight of each barrel of inspected flour received, for

which the inspectors manifest shall be produced, and se ne da ne filed at the said warehouse, as a voucher, to prove the my inspection thereol, before the delivery by the owner, Atill allow. And the said courts respectively, shall make such rea

sonable allowance to the inspectors or receivers aforesaid, 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 flour 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 perforPenkities on Met and mance of the duties required of them by law, in the ex

ecution of their said office, and in case of failure in any court inspector or receiver respectively, as aforesaid, 'such court sliall be liable to the same penalties as iš provided in the case of the justices neglecting or refusing to take and return lists of enumerated articles, by this act 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, recoverable on information in any county
court, for the use of this commonwealth..

VI. And be at further enacted, That hemp, dour, Hemp and and all other

articles direeted to be paid by this aet, be weighed. shall be weighed by the nett or short hundred, and that the several certificates for hemp and flour shall be sepatate and distinct, so that the several commutable articles may appear in a clear and distinct view.

Vil. And be it further enacted, That there shall be Tax on cerreceived, accounted for on oath, and paid into the tain patentsa. 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 every hundred acres of land exceeding fourteen huudred acres, contiguous to or contained in any patent hereafter to 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 Wide 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 laud conlained in such plat is adjacent to other lands surveyed or patented for the same person or persons; and the quantity of such adjacent land, if any, according 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 account

for and pay the money arising from the afore said tax, in the same manner as is directed by this act in the case of sheriffs accounting for and paying the taxes received by them; and in case of failure, shall be liable to the like penalties, to be recovered in like manner.

VIII. And be it further enacted, Thaton all vessels, Tonnage di al entrance or clearance from or to foreign parts; or vessels. from or to any of the United States, vessels of war excepted, there shall' be paid, by the master or owner thereof, the duty of oae 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. Dutý on sp ance of such vessels; and for every gallon of rum, rits & Wine brandy, and other distilled spirits; and

for every gal- imported Vos

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lon of wine, which shall be imported or brought inte this commonwealth, 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, from any port or place wbatso

ever, the duty or custom: of four shillings and two Coffee " pence; and for every pound of coffee which shall be ve en son imported or brought into this eommonwealth, as afore,

said, from any port or place whatsoever, the duty of

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

wealth, as aforesaid, from any port or place whatsoever, the duty, of one per centura, ad valorem, on the amount, per invoice, of such goods and merchandize; all which said duties shall be paid by the owner or im porter of any of the artieles 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 commonwealth, shall, within forty eight hours after his arrival, make a true and just report .upon oath, with the collector of the duties in the said port or place, of the burtben, contents, and loading of such ship or vessel, 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, stigar, and coffee, and the value of such other merchandize, to whom consigned, to ahe 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 curBabil Hüseissreut money-recoverable on information, iu any court

within this counnionwealth, who shall thereupon egter 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 be it. further enacted, That do.spirits, wine, goods and sugar, coffee, or other merchandize, liable to the said ed, helper dutiesimported, or brought into this commonwealth feited

** 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 certify the
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 permit, under the hand of such collector, for the
landing and delivery of the samez and all spirits, wine,
sugar, coffee, or other merchandize, landed, put on.
shôre, or delivereds contrary to the true intent and
meaning of this act on the value thereof, shall be fora
feited and lost, and may be seized or recovered lay the
said collector of the port or place, where

the same shall
be put on shore or delivered, or by any other persou.
or persons whatsoever. And she owner or importer of importation
any of the aforesaid spirits, wine, sugar, coffee, or o- by land te
ther merchandize, by land, shall, in like manner, make with sterk
due entry of the same within ten days after the impor- 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-
curity 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,

in like manner to seize and sell the same as is
directed in the case of seizures made by the collectors
or naval officerse Provided always, That no person, Birection as
shall be required to give account opon oath, of the true golenska oblika
contents of any pipe, or lesser cask of wine, or any
hogshead, or lesser eask of spirits, imported, bat shall
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 foran
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
ney, and also forfeit the goods, recoverable on informes
mation, in any court within this commonwealth, who
shall thereupon enter judgment, and award exreation :

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

wealth. Collectors

XII. And be it further enaeted, That the collectors may seize of the duties aforesaid, or any person by them appoine goods on on board any ship other or vessel, and from thenee to board a vesed, shall have full power and authority to ge and enter not paid.' bring on shore, any articles whatsoever Hable to

a duty by virtue of this act, if such duty be not paid or agreed for within ten days after the first entry of such slip or vessel, or bond with good and sufficient security given for payment of the same within six months next after such entry, which bond, if offers 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.

payment or security be not made or given within two thereon.

days from the time of such seizure, the collector of the dar ties aforesaid is hereby empowered to sell the same, or so much thereof as shall be sufficient to discharge the said daties, and five per cenum 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 Gazetie, and they are also empowered to stay' and remain on board such ship or vess sel until all such wines, spirits, sugar, coffee, and other

merehandize, be discharged and delivered out of the Penalty on

same. And if any collecer or collectors of the said Collector re. duties, or clerks of the county courts, or any other perceiving ari son or persons deputed by them, or any of tliem, shallbribe ac con directly or indirectly take or receive any bribe, recomfalse entry; penice, or reward, in any kind whatsoever, or shall

contive at any false entry or the articles liable to a due tý or custom by vittue of this act, the person or per

sons so oflending shall forfeil and pay the sum of one And on the hundred pounds current money, and be forever after person offer. disabled in his said office, and fendered incapable of ing ita se holding any oflice or employment relating to ihe cus

tors within this commonwealth, and the person or per Collector by sons giving ap sering such bribe, veward, or recomwith a con. pence, shall forfeit and pay one hundred pounds curstable in the rent money. day time

XII-Ändbe it further enqeted, That it shall be law may break pen houses, ful to and for all and every collector and collectors of

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