the duties aforesaid, or clerks of county courts, by war rant under the hand of a justice of the peace (which warrant shall not be granted but upon an information made to him upon oath, and accompanied with a con stable) to break open in the day time any house, wares house, or storehouse, to search for, seize, and carry a way, any wine, spirits, sugar, coffee, and other mer chandize, liable to a duty by this act, and for which the said duty shall not have been paid or secured to be paid as aforesaid, and if any collector, clerk or constable shall be sued or molested for any thing done in execution of the powers hereby given them, such ademnified collector, clerk, or constable may plead the general issue, and give this act in evidence, and if in such suit the plaintiff be non-suited or judgment pass against him, the defendant shall recover double costs; and in all actions, suits, or informations to be brought, or where any seizure shall be made pursuant to this act, Proof to lie if the property thereof be claimed by any person as on the claim the owner or importer thereof, in such case the onus ant of goods seized. probandi shall lie upon the owner or claimer.

XIV. And be it further enacted, That when any Master may wine, spirits, sugar, coffee, or other merchandize, shall detain dutia be consigned to any person other than the master or ble goods r owner of the ship or vessel importing the same, every consigned till duty paid person to whom such articles shall be consigned, shall, or secured, upon the importation thereof, pay to the master or owne er of the ship or vessel importing the same, the duty payable for such articles by this act, and if any person or persons to whom such articles shall be consigned as aforesaid, shall neglect or refuse to pay the said duty; or give bond with security for the payment thereof to the master or owner of the ship or vessel importing the same, at such time as the same shall become payable, it shall and may be lawful for the master or owner of such ship or vessel to detain such articles until the duc ty shall be paid, or secured to be paid as aforesaid la • XV. And be it further enacted, That if any importer of wines, spirits, sugar, coffee, or other merchandize, entered may How goods shall desire to transport the same from one district to be carried to another, within this commonwealth, he shall, before he another dis. depart out of the district wherein such articles shall be laden or taken on board, make oath before a justice of the peace that the same were legally imported, and the duties secured according to law, and that he will not

ties how to be recover

ed.

suffer any other goods to be taken on board his vessel, and the justice shall give him a certificate thereof, spe cifying the marks and numbers of the said goods, and if any other goods shall be found on board such vessel they shall be forfeited, to be recoverable on informa tion in any court of record, one half to the use of the commonwealth, and the other half to the informer. Bonded du XVI. And be it further enacted, That it shall and may be lawful to and for the said collectors and clerks to recover the said duties so bonded by motion made in the general court, or the county court, wherein the principal or either of his securities respectively reside, and such court shall give judgment for the sum due on such bonds, with costs and interest of five per centum on the same until paid. Provided always ten days. previous notice in writing shall be given by such collector or clerk, to the person or persons so to be moved Allowance against. And the said collectors and clerks respective to collectors: ly, shall be allowed for collecting, accounting for, andi paying the said duties imposed by this act into the treasury of this commonwealth, the sum of five, centum on the money so collected by them or any of Penalty for them, and they are hereby required to account for, and not account pay into the treasury aforesaid, every half year, to wit ing and pay. On the tenth day of April, and the tenth day of Octo¬ ing.

for taxes.

per

ber in every year, or within ten days afterwards, all money received by them respectively, on public -account, pursuant to this act, upon pain of forfeiting onehalf of their commissions, to be carried to the credit of the public treasury, and of being suspended from their said office of collector or clerk until sach payment be made.

Certificates, XVII. And be it further enacted, That no certify what not to cales, receipts, or warrants for militia, or military serbe received vice, except receipts given under the act for supplying the southern army with waggons and horses, except also certificates granted for money advanced, agreeable to a requisition of the governor and council of the twenty-eighth of February, one thousand seven hun dred and eighty-two, and except also so much of the certificates issued, or to be issued to the officers and soldiers of the Virginia lines, on account of pay and depreciation, as shall pay the taxes on the property of! every such officer and soldier, and the certificates or warrants for interest, due to the said officers or soldiers

as herein after mentioned, in manner prescribed by an act passed this present session of assembly, intituled, An act concerning the certificates issued to the offi eers and soldiers of the Virginia line," shall be receiva ed in discharge of the taxes imposed by this act

taxes.

XVIII. And be it further enacted, That warrants What certifi issued by the auditors of public accounts for all arrears cares to be of wages, or salaries allowed by law, to the governor, received in the members of the privy council, the delegates to congress, the speaker of the senate, and of the house of delegates, the members of the general assembly, and the officers of every denomination attending thereon, judges of the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, anditors for public accounts, solicitor general, commissioners of the navy, clerks to the council, to the treasurer, to the auditors, to the solicitor general, to the assistant commissary of stores the keeper of the public jail, the public armo "rour, the commissioner of the gun manufactory at Fredericksburg, the director of the hospital, the pub lic printer, the door-keepers to the council, the clerks of the superior courts, and other officers attending thereon, also all warrants issued by the auditors for interest due on the certificates granted, or to be granted to the officers and soldiers, both land and naval, of the Virginia lines, on continental and state establishments, shall be receivable in discharge of taxes imposed by this act, and the several sheriffs or collectors, shall be allowed a discount with the treasurer in their settlements for the said taxes, for all warrants so by them received.

Powers of courts and serjeants, in burg and

Williama

XIX. And be it further enacted, That the court of bustings in the city of Williamsburg and borough of Norfolk, and the serjeants, for the said city and bo rough, shall have the same power to proceed in the execution of this act, and be subject to the same pen- Norfolk. alties and forfeitures, and recoverable in the same manher as the county courts, and the respective sheriffs.

XX. And be it further enacted, That on all private Tax on pri arts which shall hereafter pass the general assembly, vate acts of Assembly. the party or parties applying for the same, and benefited thereby, shall pay down to the clerk of the house of delegates, for the use of the public, the sum of ten pounds, before the same shall he signed by the speak

Forfeitures appropria ted.

Peer skins

added 10 commuta bles.

This act to

be given

jury.

er of either house, for which the said clerk shall, at the end of each session of assembly, account, on oath and pay into the public treasury, under penalty of being incapacitated from his said office, for failure herein

XXI. And be it further enacted, That the several forfeitures and penalties which shall or may arise in auy wise by virtue of so much of this act as relates to the collection of duties on wines, spirits, sugar, coffee, and other merchandize, and en tonnage, shall be one half for and towards the raising and supporting the hospital for aged and disabled seamen, and the other balf to the use of the informer, to be recovered upon information in any court of record.

XXII. And be it further enacted, That skins of deer, well dressed and fitted for the purpose of making breeches, be added to the specifics made commutable with specie in payment of taxes, that on land excepted, by the said act. That the skins so to be paid, shall be received at the places appointed for the reception of other specifics, and at the price of eight shillings per pound for every deer-skin.

XXIII. And be it further enacted, That the presi siding magistrate of the respective courts to be held in in charge to the months of May and November annually, shall give the grand this act in charge to the grand jury; and the clerk of the court shall also furnish the said jury with a list of the taxable property taken by the justices of the county, for their inspection and information. All and every act or arts, matter or thing, contrary to and not within the purview of this act, are hereby repealed.

Northern

rents, se

XXIV. And whereas no provision is made by this Neck quib act, or by the act for equalizing the land tax, to credit questered, the citizens in the Northern Neck for so much of the land-tax as their respective quit-rents may amount to: And whereas, since the death of the late proprietor of the Northern Neck, there is reason to suppose that the said proprietorship hath descended upon alien enemies:Be therefore enacted, That persons holding land in 2 the Northern Neck, shall retain sequestered in their bands, all quit-repts which are now due, until the right of descent shall be more fully ascertained, and the gen→ eral assembly shall make final provision thereon; and all quit rents which may hereafter become due within the limits of the said Northern Neck, shall be paid in

to the public treasury under the operation of the laws of this session of assembly, for which quit-rents the inhabitants of the said Northern Neck shall be exonerated from the future claim of the proprietor.

An act granting a conditional pardon to certain offenders.

[Chap. CIV in original.]

Pardon

1. WHEREAS Albridgton Holland, Henry Norfleet, John Caton, and Levi Moore, now under sen- granted to tence of death for acts of treason against this state, Albridgron have made application to this assembly to be pardon- Ho Holland,

ed for their said offence:

Henry Nor

convicted of

fleet, John II. Be it therefore enacted, That the said Albridg. Caton, and ton Holland, Henry Norfleet, John Caton, and Levi Lev Moore, Moore, shall be, and they are hereby pardoned, and reason, on execution of the sentence shall not be made. Provid- condition ed the said Albridgton Holland, Henry Norfleet, John that they Caton, aud Levi Moore, do serve as soldiers in the diers during continental army during the war.

serve as ol

the war

Hopkins,

on condition that they

III. And be it further enacted, That James Lamb James Lamb and Joshua Hopkins, who severally stand convicted of and Joshua treason, by judgment of the general court, at their ses- pardoned, sion in June last, shall be, and each of them are here by declared to be pardoned and exonerated from the penalties of the said judgment, upon condition that state. they, and each of them, do within two months depart this commonwealth, and not return into the same during the present war.

leave the