Additional certain goods. duty laid on

II. Be it therefore enacted, That from and after the first day of August next, there shall be paid to the collector of duties at the port or ports established or to be established, an additional duty of one and a half per centum ad valorem, on all goods, wares, and merchandizes, which are now subject to a duty of one per cent. by virtue of an act of the October session of the general assembly, in the year one thousand seven hundred org and eighty two, intituled, An act to amend and rele duce the several acts of assembly for ascertaining cer tain taxes and duties, and for establishing a permanent revenue, into one act; which said duty of one and an half per cent shall be paid by the owner or importer of any such goods, wares, and merchandizes, and shall be collected and accounted for under the same regulations and penalties as are provided by the said recited act for by the one per cent. aforesaid.

11. And be it further enacted, That the monies arising from such additional dnty, shall be appropriated in the first place to the payment of the wages of the delegates representing this state in congress, and the remainder thereof towards the quotas which have been or may be required by congress from this state. Pro vided nevertheless, That the said duty of one and an half per cent. shall cease to be in force, so soon as the impost recommended by congress shall be agreed to by all the states in the union; any thing herein contained to the contrary notwithstanding.

2005 To CHAP. XIV dini bus d -qmi vd bami yidetsbienes ad te dis

An act to revive and amend in part an acts intituled An act for giving further time to enter certificates for settlement rights, and for locating warrants upon pre-emption rights, and for other purposes, it

-ngg ad là noita sedur site se bo si zd Further time WHEREAS an act passed in the May session, allowed to re- one thousand seven hundred and eighty, three, intituled, turn plats and certificates of an act for giving further time to enter certificates for survey to the settlement rights, and to locate warrants upon pre-emp land office. tion rights, and for other purposes, expired, in part, on the first day of June in the present year, and it is necessary that the same should be revived: se vo

Be it enacted, That the further time of six months, from and after the said first day of June, be al lowed for returning all plats and certificates of survey which have not been returned to the register's office within the time limited by law.ibbs wane od gains 4. And be it further enacted, That the register of the land office, or his deputy shall be obliged to res ceive such plats and certificates of survey; and the lands shall not be liable to forfeiture on account of such failure, suo 30 gb his assalt codes bebin to l as moet och ni ad at any late res veg led d babymast odon yd o brosage od te zet Magieleva mared you zooitu ai ai tett sai le CHAP. XV.

See vol. 10, pa. 506.

Distress for

An act to suspend the distress for the one per cent. tax on land for a limiled time.

I. WHEREAS by an act of assembly, passed in the October session, in the year one thousand seven huudred and eighty-one, intituled An act for ascertainland tax sus- ing certain taxes and duties, and for establishing a perparded, manent revenue," the several sheriffs and collectors of taxes within this commonwealth, are empowered to dis

train for the payment of the tax of one per centum, ad valorem, on all lands and lots on the first day of July annually, and it hath become necessary to postpone the collection thereof;

II. Be it therefore enacted, That the operation of so much of the said recited act, as empowers the several sheriffs and collectors to distrain for the said one per centum on the first day of July in the present year, shall be, and the same is hereby suspended until the tenth day of October next. And the several sheriffs and collectors of taxes within this commonwealth, shall then collect, and may distrain for the aforesaid tax of one per centum of the valuation of lands and lots, agreeable to the art for equalizing the land tax, and shall account for and pay the same into the treasury, on or before the tenth day of November next. And if the several sheriffs and collectors shall fail to make payment into the treasury, on or before the said tenth day of November, it shall be lawful for the solicitor general, or other officer legally authorized, to obtain judgment, upon motion for the same, at any succeeding court of oyer and terminer or general court, provided the party against whom such motion is made hath ten days previous notice thereof. And in all other cases respecting the collection of the said one per centum, the proceedings shall be the same, and the same penalties, forfeitures, and damages, shall be paid by the delinquents as directed by the act, intituled, “An act to amend and reduce the several acts of assembly for ascertaining eertain taxes and duties, and for establishing a perma nent revenue, into one act.'

CHAP. XVI

An act to levy certain taxes in aid of the public revenue, and to apply the same in payment of the debts due foreign creditors.

1. WHEREAS the several taxes heretofore impo- New Taxes, sed have been found inadequate to the support of gov

VOL. XI.

X 2

Tax on law process, ap. peals, &c.

cial bail.

ments or de crees.

ernment and the payment of the public debts, and it hath become necessary to make further provision for those purposes, in a manner least burthensome to the citizens;

11. Be it therefore enacted, That the following taxes shall be paid, viz. On each original writ or subpœna issued from the general court or high court of chance ry, the sum of six shillings; on each original citation from the court of admiralty, six shillings; on each original writ or subpoena in chancery issued from any county court or court of hustings, three shillings; on each appeal to the court of appeals, twelve shillings; on each writ of error, supersedeas and certiorari, issued from the general court or high court of chancery, six shil lings; on each writ of habeas corpus, cum causa, six shillings; on each appeal from any county court or On recogni- court of hustings, six shillings; on each recognizance zence of spe- of special bail entered, or bail bond or bail piece, returnable into the general court, three shillings; on each recognizance of special bail entered, or bail bond or bail piece, returnable into any county court or court of hustings, one shilling and six pence; on each final On judg judgment or decree in any court concerning lands, slaves, or vessels, twelve shillings; on each final judgment or decree in any court for a determinate sum of money, at the rate of two shillings and six for ev pence ery hundred pounds; on each final judgment or decree concerning any other property, three shillings; on each deed recorded concerning any improved lot or lots in any city or incorporated town, for each lot twelve shillings; on each deed recorded concerning any unimproved lot or lots in such city or town, for each lot six shillings; on each deed recorded concerning any improved lot or lots in any unincorporated town, for each lot six shillings; on each deed recorded concerning any unimproved lot or lots in any unincorporated town, for each lot three shillings; on each deed recorded concerning other lands, for each hundred acres three shillings; On probats of on each other deed recorded, three shillings; on each wills, or gran probate of wills, or grant of administration, where lands ting adminis or slaves are concerned, six shillings; on each certifiOn scals of cate under the seal of any county or corporation, six shillings; on each admission of attornies to practice in the superior courts, fifteen pounds; on each licence of attornies to practice in inferior courts, five pounds;

On deeds recorded.

trations.

court.

On admiss on of attornies.