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tieth day of November, on lands and. Jots, free male persons above the age of twenty one years, slaves, cat

tle, horses, mares, colts, mules, wheels for riding carPrice and riages, billiard tables, and ordinary licenses, may be various re- paid at the option of the payer, either in specie, tobacgulations.

co, hemp, flour, or deer-skins, to wit: In inspectors reBORE ceipts or notes, for good merchantable crop tobacco,

w not less than nine hundred and fifty nett weight, which

shall have been inspected or re-inspected since the first day of October, in the present year, at the rate of thirty shillings per hundred, or in transfer receipts or notes for tobacco at the rate of one hundred and six pounds for one hundred pounds of crop tobacco, at any publie inspection within this commonwealth, or in inspectors receipts or notes for sound, clean, and merchantable lemp, delivered at the ware-houses provided or to be provided for the reception thereof, at the towns of Alexandria, Dumfries, Falmouth, Fredericksburg, Louisville, Smithfield, Winchester, Staunton, and Stonehouse in Botetourt, Richmond, Manchester, Blandford, and West Point. Provided, That hemp and skins, as herein after described, shall be the only articles receiy

able at the towns of Staunton and Winchester, and at ** the Stone-house in Botetourt; which said notes or re

ceipts for hemp, shall be received in discharge of taxes sont according to this act, at the rate of thirty shillings per o bundred, except hemp delivered at Winchester, which

shall be at twenty six shillings, at Staunton twenty four

shillings, and at the Stone-house twenty two shillings shoes per hundred; or in receipts for sound and merchanta

ble flour, inspected since the first day of October in the present year, in casks, delivered at the ware-houses

provided or to be provided by the inspectors and reaceivers of hemp, at the aforesaid towns, at the rate of

fourteen shilliugs per hundred, with an allowance of two shillings and six pence for casks and inspection; or in receipts for skins of deer in the hair, well skipn. ed, cleaned, and trimmed, restricted to the seasons of red, blue, and short grey, delivered at the houses to be prorided for that purpose, at the said towns of Staun

ton, Winchester, Louisville, and at the Stone-house in Sheriffs to the county of Botetourt, at the price of one shilling and givereceipts eight pence for grey skins, and two shillings per pound expressing for red and blue skins. And any person or persons how taxes

chargeable with taxes by the said recited act, and pay

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ing the same in manner herein directed, shall be dis-
charged thereof; and may demand and receive of the
sheriff or collector a receipt, specifying in what articles
such person paid his tax, whether it be specie or com-
mutables, particularizing the ware-house from which
the tobacco notes he may have received shall have is-
sued. And every sheriff shall

, moreover, return a list and return
on oath of such payments, to the clerk of the court of a list to
his county, immediately after his collection, copies of clerk's office
which list shall be fixed up in the said court-house for up a copy in
the inspection of the people. And the auditors are court-house.
hereby required not to settle finally with any sheriff

, for the taxes collected under this and the said recited act, except the said sheriff do produce to them a copy of such list, certified by the clerk; and the auditors To pay com. shall, upon settlement with the sheriff, give their order mutables to to the treasurer to receive such specie or commutables treasurer: from the sheriff, agreeable to the said list; and every sheriff failing to pay the same accordingly, shall forfeit

Penalty. and pay the sum of five hundred pounds, to be recovered in like manner as is prescribed in the case of delinquent sheriffs. Provided, That any person having Former pay. before the publication of the said act

, paid to any sher- ments in iff or collector, in gold or silver coin, more than one

coin regula

moiety of his taxes, shall, on tendering to the same
sheriff or collector any article hereby declared to be
commutable therefor, be entitled to a restitution of all
such surplus.
II. And that the several sheriffs and collectors of tax-

Tobacco es may be prevented from injuring the publie revenue, payments by speculating in the payments made then of the tax- restricted to

certain warees aforesaid; Be it enacted, That every person charge

able with such taxes, who may pay any part thereof in
tobacco agreeable to this act, shall only be permitted
to discharge the same, in inspectors receipts or notes,
issued from those ware-houses where the person charge-
able therewith may by law pay parish and county le-
vies and officers fees, agreeable to au act, intitaled,
"An act to amend and reduce the several acts of as-
sembly for the inspection of tobacco into one act;" and
the several sheriffs and collectors shall account for the
same on oath, and shall make payment thereof at the
treasury, but shall not be suffered to make payment at

And hemp any other ware-houses whatsoever. Provided never

to certain theless, That nothing in this act contained shall entitle places.

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any person whatsoever to pay the commutable of hemp
in discharge of taxes, except the property for which
such taxes are due shall lie and be on the western side
of the mountain commonly called the Blue Ridge, or
the person rendering the same shall make oath that it
is the growth of the estate for the taxes on which it is
offered in payment. And provided also, That the re-

ceipts from the ware-houses hereafter mentioned, shall

**** pass in the payment of taxes in the counties following, * wat met that is to say: In the counties of Frederick, Hamp***shire, Berkely, Shenandoah, Rockingham, Ohio, and

Monongalia, at any of the ware-houses in Fairfax,
Prince William, Stafford, or Spotsylvania; in the coun-
ties of Augusta, Botetourt, Rockbridge, Greenbrier,
Washington, and Montgomery, at any of the ware-

houses in the counties of Henrico or Chesterfield.
ei III. And that the flour so paid in discharge of the
inspectors of taxes may be converted to the purposes by this act in-
flour to re• tended, before the same shall be injured or lost; Be it

enacted, That the inspectors or receivers of flour, shall
on or before the fifteenth day of March next, 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 Penalty forfeit and pay the sum of fifty pounds, to be recover

ed by motion in the general court, or the court of the
county where such inspections may be, with costs, to
the use of the commonwealth, and thereupon execu-
tion shall issue, provided the party has ten days pre-

vious notice of such motion. And the treasurer for
Treasurer to the time being, shall sell the said tobacco, hemp, skins,
sell commu-

and flour, from time to time, as occasion may require,
for current gold or silver coin, or otherwise 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 and silver coin actu-

ally paid into the treasury, having due regard to the ap-
propriations which are or shall be made of the revenue

of the commonwealth. And the courts of the counties
Courts to
provide hou, respectively in which the aforesaid towns of Alexan-
ses to store dria, Dumfries, Falmouth, Fredericksburg, Harrods-
hemp, flour, burg, Richmond, Manchester, Blandford, Staunton,
and deer-

Smithfield, Winchester, and West-Point, and the said
stone-house, are, shall be, and are hereby authorized

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and required, to provide good and sufficient warehouses for the storage of hemp, flour, or deer-skins, as the same are respectively made receivable at the said towns, and stone-house in the county of Botetourt, in the manner herein before directed, and to appoint one and appoint or two reputable persons, as the case may require, one or two within the said towns respectively, and at the stone-receivers at

each placer house in the county of Botetourt, for the receiving, safe-keeping, and delivery of the said hemp, flour, or deer-skins, 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

Their duty: or owners delivering the same, the number and quantity of each bundle of hemp, and the ware-house, number, and nett weight of each barrel of inspected flour received, for which the inspectors manifest shall be produced, and filed at the said ware-house, as a vouch er to prove the inspection thereof, before the delivery by the owner; and the said courts respectively are here. And allow by authorized to allow to the inspectors or receivers ance. aforesaid, for their risk and trouble, five per cent. in money, valuing the articles by them received at the price they are estimated at in this act, which they shall certify to the auditors of public accounts; and all other expences attending the said ware-houses for the receiving and delivering of the hemp and flour aforesaid, shall be allowed and certified in like manner, and shall be paid out of the money in the public treasury arising from the sale thereof; and the said receivers or inspec

Togive bond tors of hemp and flour, or deer-skins, shall, before entering upon the duties 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 commonwealth, conditioned for the true and faithful per formance of the duties required of them by law in the execution of their said office; and in case of failure in any court to appoint an inspector or receiver respec- courtsfalling

Penalty on tively as aforesaid, such court shall be liable to the same penalties as is provided in the case of the justicesimum neglecting or refusing to take and return lists of the dead enumerated articles, to be recovered and applied in like manner, and such inspector or receiver shall be

And on re liable to damages upon the action of the party grieved, ceivers. and shall moreover forfeit and pay the sum of one hundred pounds, recoverable on information in any court, for the use of the commonwealth,


How com. IV. And be it further enacted, That hemp, flour, mutables to

and all other articles directed to be paid by this act, be weighed.

shall be weighed by the nett weight or short hundred,
and that the several certificates for hemp and flour
shall be separate, so that the several commutable arti-

cles may appear in a clear and distinct view. Treasurer

V. And be it further enacted, That the treasurer may receive shall and may receive from any sheriff or collector, partial pay. who shall obtain the certificate of the auditors of any ments.

partial settlement made with them, such sums of mo

ney, or quantities of tobacco, bemp, flour, or deer ****** skins, or suis in warrants and certificates receivable

by law, as such sheriff or collector shall tender him in
payment for the same, and grant his receipts accord-

VI. And whereas very great loss has been hereto-
fore sustained by the article of hemp, owing to the
carelessness of the inspectors or receivers thereof, or

other causes : That the like may in future be prevent Hemp may ed, Be it enacted, That the purchaser or person receivbe reviewed ing the notes for hemp, from the public, may at his by the pur- own proper cost and charges upon delivery thereof,

giving notice to the inspector or receiver, open and re-
view the hemp so to him delivered, and if the same
shall appear unmerehantable or damaged, it shall and

may be lawful for any two justices of the peace for the Proceeding county in which such hemp shall have been stored, upthereon, on application of the person demanding the same, to

issue their warrant, directed to seven men well skilled
in the quality of hemp, who, or any five of them, hay-
ing first taken an oath to do impartial justice between
the person demanding the hemp, and the public in-
spector or receiver, shall examine the qoality and con-
dition thereof, and if it shall be found by them that the
sarne is not sound, clean, and merchantable, they shall

make report thereof, and such hemp shall, by order
is of two justices (upon such report to them presented) be

directed to be sold at public vendue, for ready money, What satis- upon such notice as to them shall seem reasonable; and faction shall if the said hemp shall not sell for the current price of be made by good merchantable hemp (which price shall be affixed receiver,

by any two justices before the sale the difference be-
tween the prices shall be paid by such inspector or pub-
lie receiver to the person demanding the said hemp,
and upon refusal to make payment, it shall be lawful

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