Penalty on XI. And be it further enacted, That if any county courts for necourt shall fail or refuse in directing such houses as are glect of duty. necessary, and also providing screws, scales, and other necessary conveniences, at the places to be appointed by this act, which they are hereby authorized to do out of the funds aforesaid, shall forfeit and pay three hundred pounds; to be recovered with costs by action of debt or information against such justices jointly, one. moiety to the prosecutor, the other moiety to the com monwealth.

CHAP. XXXVIII.

An act to ascertain the quantity of land, the improvements thereon, and the number of people, within this commonwealth.

1. WHEREAS by the eighth of the articles of Preamble. confederation and perpetual union, it is agreed and declared, that all charges of war, and all other expences for the common defence or general welfare, allowed by the United States in Congress assembled, shall be defrayed out of a common treasury, which shall be

and accurate account of the quantity of land therein, granted to or surveyed for any person, the number of buildings thereon, distinguishing dwelling houses from other buildings, and the number of inhabitants, distinguishing white from black: And whereas, by the laws now in force, the quantity of land and the num ber of black inhabitants within this commonwealth are already ascertained:

H. Be it therefore enacted, That the courts of each Quantity of land, value of county and corporation within this commonwealth, improve. shall, at their court to be held in the month of August census of in. Or September next, proceed to lay off and divide the habitants of county or corporation into convenient precincts, and Virginia, how at the same time shall appoint one justice of the peace

ments, and

soon as complete copies of all such lists shall be deli vered to him, transmit the same, together with an ac count of the quantity of land and number of black per sons within this commonwealth, to the United States in congress assembled. Every owner of a family, or in case of his or her absence or non-residence at the plantation, the overseer of the same neglecting or failing to deliver, or cause to be delivered, to the justice appointed for that precinct, such list as aforesaid on or before the first day of January, shall forfeit and pay ten pounds; to be recovered with costs by information in the court of the county or corporation where such neglect or failure may be, and applied towards lessening the county levy. Every justice or clerk of a court refusing or failing to perform the duties respectively required of him by this act, shall forfeit and pay fifty pounds; to be recovered and applied in like manner as is herein before directed in the case of other forfeitures. Where any county, court within this commonwealth may have already proceeded to lay off their county into precincts, under the act passed at the May session of assembly, one thousand seven hundred and eightytwo, intituled, "An act to ascertain the number of people within this commonwealth," they shall notwithstanding lay off and divide the same again, and perform the duties respectively required of them by this act, in the same manner as if the said recited act had not been made, All and every act or acts, contrary to the purview and meaning of this act, shall be, and the same are hereby repealed.

934

Further pro

An act to revive and amend an act, in- oh 50,ante,pa tituled, An act for calling in and redeeming certain certificates.

1. WHEREAS the operation of an act, intituled, An act for calling in and redeeming certain certifi

vision for redeeming military and o

ther certifi

cates

C 3

taxes.

On lands.

Poll tax.

On slaves.

Horses.
Cattle.

Carriages.

Billiard ta

bles.

Ordinary li

cences.

cates," bath expired, and many certificates being yet in the hands of the citizens, for the redemption of which no provision hath been made, it becomes necessary to revive and amend the said act:

Additional II. Be it therefore enacted by the General Assembly, That there shall be paid a tax of one per cent. for every hundred pounds, and so in proportion for a greater or lesser sum, e of the valuation of all lands and lots as the same is charged under the act for equalizing the land tax; also a tax of ten shillings by every free male person above the age of twenty one years who shall be a citizen of this commonwealth; and also the like tax of ten shillings upon all slaves above the age of sixteen years, to be paid by the owners thereof, except such free persons and slaves as shall be exempted by the respective county courts through age or infirmity; also two shillings for every horse, mare, colt, and mule; also three pence per head for all cattle; also five shillings per wheel for all coaches, chariots, phaetons, four wheeled chaises, stage waggons for riding carriages, chairs, and two wheeled chaises; also fifteen pounds for every billiard table, and four pounds for every ordinary li cence; over and above the taxes imposed by any act or acts of assembly. The court of every county shall beBonds to be fore the month of January annually, take bond of the taken of she sheriff with sufficient security, in the penalty of ten thousand pounds, payable to the treasurer of this commonwealth for the time being, and his successors, for the use of the commonwealth, and conditioned for the true and faithful collecting, paying, and accounting for all Certified co- the taxes in his county hereby imposed; and the said bond shall be recorded in the court of the county where the same is taken, and an attested copy thereof shall be transmitted by the respective clerks without delay to the auditors of public accounts, and admitted as evidence in any suit or proceeding founded thereon; and the said sheriff shall, from and after the last day of January in every year, distrain for and pay the taxes Taxes when hereby imposed in his said county, under the like regudistrainable. Jations, allowances, and penalties, as are prescribed by act, intituled, d. 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." Provided nevertheless, That the commissions to sheriffs for collecting the said taxes, shall

riffs.

py evidence.

missions.

Taxes in

be payable in kind. Every person and persons charge- Sheriffs comable with the said taxes, shall pay the same to the sheriff or collector, either in Spanist, milled dollars at the rate of six shillings each, or in other current silver or what payable gold coin at a proportionate value, or in military audited certificates, or in treasury tobacco notes which were payable to enlisted soldiers at the rate of twenty shillings per hundred weight, or in warrants issued under the act for auditing certain public claims, or in any other audited specie warrants or certificates; and that every person upon paying the said taxes in any manner as before directed, shall be discharged thereof, and may demand and receive of the sheriff or collector a receipt or discharge accordingly.