shall forfeit and pay to the owner of such tobacco the sum of twenty shillings. Penalties, and applied. XL. And be it further enacted, That all the penalties and forfeitures in this act contained, and not here- how to be in before particularly appropriated, shall be one moie- recovered ty to the commonwealth, to be applied towards defrayingthe charges of the execution of this act, and the other half for the person who shall inform & sue for the same, & shall be recovered, with costs, by action of debt or information, in any court of record within this state, where the penalty or forfeiture exceeds twenty five shillings or two hundred pounds of tobacco; & where the same does not exceed those sums, before any justice of the peace for the county where the offence shall be committed. to bail. XLI. And whereas recoveries and forfeitures inMasters of flicted by this act are liable to be evaded by masters or vessels sued commanders and skippers of vessels and other persons may be ruled leaving this state, before any action or suit brought for such recovery can be determined: For remedy thereof, Be it enacted. That upon the appearance of the defendant in any action or suit brought against any master, commander, or skipper, of any vessel, or any other person, for a breach of this act, where the plaintiff shall move that the defendant may be held to special bail, the court may, if they see cause, rule him to give special bail accordingly, or commit him in custody of the sheriff until such bail be given; any law, custom, or usage, to the contrary notwithstanding. : XLII. And whereas the act of assembly passed in The act of October, one thousand seven hundred and seventy- Oct. 1778, eight, for reviving several public ware-houses for the ch. 10, revived and inspection of tobacco, hath expired, and it is necessary continued the same should be revived and continued; Be it there- till Septemfore enacted, That the said recited act shall be and is ber. hereby revived and continued until the last day of Sep- Exception. tember next, except so much thereof as makes it felony for any person or persons to forge, counterfeit, alter, or erase, any inspector or inspectors receipt or stamp; and in lieu thereof so much of this act as inflicts the punishment on persons guilty of the offences aforesaid, or either of them, is hereby declared to be in force from the passing of the same. XLIII. And whereas the several amendatory acts Other sub of assembly for the inspection of tobaccco, passed sub- sequent acts sequent to the aforesaid act, of one thousand seven same times continued to Inspectors indemnified. Warehouses to be discontinued, October 1, 1785, if the inspection tax does not hundred and seventy-eight, will expire at the end of this session of assembly, and it is expedient the same should be further continued; Be it therefore enacted, That all and every act or acts, passed as aforesaid, shall continue and be in force until the last day of September next, and no longer. XLIV. And be it further enacted, That all acts & próceedings of the inspectors, made and done in pursuance of the directions of the said recited act, or any or either of them, shall, notwithstanding the expiration thereof, be held and deemed good and valid in law. And all such inspectors are hereby exonerated and discharged of and from all costs, damages, pains, and penalties, by them incurred or to be incurred, for any thing by them done in pursuance of the said acts by reason of the expiration thereof. XLV. And be it further enacted, That in case any of the ware-houses herein before named shall not after the first day of October next, and before the first day of October one thousand seven hundred and eighty-five, receive a sufficient quantity of tobacco to pay pay the salat the inspectors salaries and rents of the ware-houses, the ries and rent inspection of tobacco at such ware-houses respectively shall be thenceforth discontinued, unless the same shall be supported at private expense. Provided, That this clause shall not extend to the discontinuance at ope time of two or more ware-houses which may be in the same county, or county next adjacent, but in such cases, that ware-house shall be discontinued to which the smallest quantity of tobacco may be brought in the years aforesaid, Exception. Commence. ment of this apt. XLVI. And be it enacted, That the public printer shall furnish one copy of this act to the inspectors at each of the ware-houses herein mentioned; and also to each of the naval-officers within this state. This act shall commence and be in force from and after the first day of October next, and not sooner, except such parts as is declared to be in force from the passing thereof. Inspectors XLVII. And be it further enacted, That the acting exempt from inspectors of tobacco at the several ware-houses be, militia duty and they are hereby exempt from militia duty, except in case of actual invasion or insurrection. CHAP. XI. [Chap. CLV An act to amend the act for appro- p. 200.1 priating the public revenue, See May, 1782, ch. 2. I. WHEREAS the general assembly of this com- Preamble. monwealth did, during the last session, pass an act, intituled, "An act to amend and reduce the several acts of assembly for ascertaining certain duties and taxes, and for establishing a permanent revenue, into one act;" which act hath been amended by an act passed the present session of assembly, intituled "An act to amend an act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act:" And whereas the operation of the said acts, as well as the present circumstances of this state, render it necessary that the act intituled "An act for appropriating the public revenue," should be amended: Be it therefore enacted, That all the revenue arising under Land tax ap the said first recited act, as now amended, shall be ap- propriated. propriated as herein after directed; and the same shall be paid accordingly, the respective claims being previously audited, and warrants drawn by the auditors of public accounts accordingly. The land tax arising within the borough of Norfolk shall be applied towards the payment of the debt due from the state to the said borough, for public buildings destroyed by order of convention: There shall also be a sufficient sum out of the land tax applied towards the discharge of the interest due on certificates for paper money funded agreeable to the directions of an act intituled "An act for calling in and funding the paper money of this state:" And there shall also be reserved, one tenth part of the said land tax towards the redemption of the money issued by authority of this state, agreeable to the recommendation of congress of the eighteenth day of March, one thousand seven hundred and eighty: And all the rest of the tax on land arising from the said recited acts, shall be applied to the use of congress, towards paying this state's quota of the interest of the debt due by the United States. II. And be it further enacted, That the money aris- Slave tax ing from the tax on slayes, shall be applied towards All other taxes. the payment of this state's debt due to the army, &→ greeable to the directions of an act, intituled "An act to establish permanent and adequate funds for the redemption of the certificates granted the officers and soldiers for their arrears of pay and depreciation;" and also that the money arising from the said tax, shall be applied towards making good to congress any deficiency which may arise in this state's quota of interest due on the debts of the United States, so as to make good to congress the annual sum of four hundred thousand dollars. III. And to prevent all doubts respecting the apportionment of the said slave tax, Be it enacted, That the treasurer shall, as the same may be paid into the public treasury, apply one half of the money so paid towards the discharge of the aforesaid debt due to the army, if so much shall be requisite to make good the an nual claim of the army, agreeable to the aforesaid act, intituled "An act to establish permanent and adequate funds for the redemption of the certificates granted to the officers and soldiers for their arrears of pay and depreciation;" and the other half of the tax on slaves, as the same may be paid into the treasury, shall be applied towards making good any deficiency which may arise to make good this state's quota of the interest of the debt due by the United States, so as to make up annually the aforesaid sum of four hundred thousand dollars; and if the said revenue arising from the tax on slaves shall exceed the sums requisite to compleat such payments to the army and to congress, such overplus or excess shall be applied towards the payment of any debts, either foreign or domestic, due by this state, for the payment whereof no other provision hath been or shall be made by law; such payments to be made by the treasurer, agreeable to order of the executive, who shall direct the payment of the same to such public creditors as in their opinion have the most pressing and meritorious demands against the public for the same. IV. And be it further enacted, That all the revenue arising from the tax on free male tithables, and all taxable property included in the said revenue law, and not before appropriated, shall be applied as follows: Five-tenths thereof to the support of civil government; one-tenth towards the payment of the debts due on the military fund; one-tenth thereof to the payment of mili tary pensioners, and the sums voted for the immediate relief of wounded or disabled officers and soldiers; one other tenth to be applied towards the contingent expences of government, to be paid to the orders of the executive; and the remaining two-tenths to be reserved in the treasury, subject to the future direction of the general assembly. V. And be it further enacted, That all the duties Tonmage and tonnage arising under the said revenue act, and duty. all the money arising under the law for recruiting this state's quota of troops to serve in the continental army, and not heretofore appropriated by any act or resolution of the general assembly, shall be applied in aid of the fund for the support of civil government; and if the said fund shall be more than sufficient for the purpose, the excess or overplus shall be applied in aid of the fund for the contingent charges of government, at the disposition of the executive. Auditors to VI. And be it further enacted, That the auditors shall furnish the treasurer with an account of the sums furnish the to be paid into the treasury by the sheriffs for taxes treasurer collected under the said revenue law, at the time of with distinct paying the same, distinguishing the tax paid for land, each branch for slaves, and on free male tithables, and other pro- of taxes. perty. accounts of clause. VII. And be it further enacted, That all and every Repealing other act or acts, as comes within the purview of this act, shall be hereby repealed. CHAP. XII. Ch. CLVI în original. Chan. Rev. An act to repeal so much of any act See vol. 10, pa. 74. I. WHEREAS it is improper that a delegate to Delegates in congress should, at the same time, be a member of the Congress in general assembly: Be it therefore enacted, That so eligible to much of any act or acts of assembly as declares that of Assembly. VOL. XI. either house |