[Chap. XCI in original.]

Preamble.

trains dis

CHAP. LI.

An act to discharge the people of this commonwealth from the payment of one half of the revenue tax for the year one thousand seven hundred and eighty five..

1. WHEREAS so much of the act, intituled “ 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," as anthorizes the sheriffs or collectors of taxes to make distress for the payment thereof, on the first day of June annually, and directs that such sheriffs and collectors shall pay into the treasury of this commonwealth, the full amount of all money by them collected, or with which they are chargeable under the said act, on or before the fifteenth of September annually, and in default such payment, shall be liable to judgment, on motio of the solicitor or other person appointed for that pur pose, at the October general court after such default, hath been found inconvenient:

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II. Be it therefore enacted, That the sheriff or col on th for lector of taxes arising under the said act, shall have August of power and authority to distrain for the payment thereof in manner directed by the said recited act, on the first day on the first of August annually, and not before, and shall make payof Novemberent thereof on or before the first daycomber there

the treasu

annually.

Ni and in case any sheriff or collector shall fail to pay arihe treasury of this commonwealth, all the money whit from the taxes by the said act imposed, with of Not is chargeable, on or before the said first day shall beber, every such delinquent sheriff or collecter to be mable to a judgment against him, on motion for that by the solicitor or other person appointed ral court in se, at the additional session of the genesuch delinque ember, or at any session subsequent to sembly that the, And whereas it appears to this as the said act which payment of the taxes arising under the said act which ould become due and distrainable for on the first day June, one thousand seven hun

pu

dred and eighty-five, and payable into the public treasury on or before the fifteenth day of September following, cannot be carried into effect, without great distress of the citizens of this commonwealth:

III. Be it therefore enacted, That all persons charge. Collection of able with the payment of taxes under the said recited taxes now due, suspend. act, which by law are distrainable for by the several ed. sheriffs or collectors of taxes within this commonwealth on the first day of June, one thousand seven hundred and eighty five, shall be discharged from the payment of one half the said taxes; and the several sheriffs.or collectors of taxes may, on the first day of September, one thousand seven hundred and eighty five, make distress for the payment of the other half thereof in mans ner directed by the said act; and the several sheriff's ov collectors of the said half of the revenue of one thousand seven hundred and eighty five, shall make payment thereof on or before the first day of November, one thousand seven hundred and eighty five, and in default of such payment, shall be liable to judgment, on motion to be made by the solicitor or other person appointed for that purpose, at the additional session of the general court in the month of December, one thousand sevenhundred and eighty five, or at any session subsequent to such delinquency.

IV. And be it further enacted. That it shall and may be lawful for the governor, with advice of council, to direct the solicitor general to suspend execution upon any such judgment, for any time that may to him, with advice aforesaid, seem reasonable, not exceeding three months after such judgment is obtained; and it shall also be lawful for the governor, with advice aforesaid, to remit the interest and damages on any such judgment, or so much thereof as may to him seem reasonable, on good cause shewn, on all sums paid by such sheriff or collector towards the discharge of such judgment or execution thereupon, as the case may be, provided such payment be made on or before the first day of May, one thousand seven hundred and eighty six.

Executive may direct executions asuspension of gainst sheriffs

certain taxes,

V. Provided always, and be it further enacted, That Not to affect nothing herein contained shall be construed in any manner to affect the collection of the revenue for the year one thousand seven hundred and eighty-four, part of which is now distrainable for, and the remainder there of distrainable on the last day of January, one thousand

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Taxes due

from persons about to re

move out of the county may be recov ered by attachment.

Sheriff hav ing given bond, may col

lect taxes though his

seven hundred and eighty five, but the same shall be collected and paid into the public treasury, and judgments entered against persons failing therein in like manner as if this act had never been made. And whereas by

the removal of persons out of the counties where they shall be charged with taxes before the same shall become due and distrainable, much loss may be sustained: For preventing thereof,

VI. Be it enacted, That when any sheriff or collector. shall have cause to believe that any person charged with taxes, is about to remove his effects out of the county, such sheriff shall, and he is hereby required, to go before some justice of the peace for the said county, and after giving to the said justice information thereof upon oath, procure a warrant (which the justice is hereby required to grant) empowering him to attach so much of the effects of the person so about to remove, as will be sufficient to discharge the amount of his or her taxes and the costs; which warrant when the same is executed, shall be returnable, and the effects so attached shall be liable to such proceedings as are directed in cases of attachments for rent, and if unreasonable attachment shall be made, the party shall have like remedy as in cases of unreasonable distress; and if such person so charged with taxes shall have removed his effects out of the county, it shall be lawful for any, justice of the peace within the commonwealth, upon the like oath and application, to issue his warrant of attachment re-turnable in the county where the effects of the person so charged shall be found. And whereas, by postponing the taxes, the term for which many of the sheriffs who gave bonds for the collection of them has expired, and their power to complete the same is thereby rendered doubtful;

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VII. Be it therefore further enacted, That where, any sheriff has given bond as is by law directed, or> shall hereafter give such bond, he shall continue to collect the public taxes for which he is accountable, in the time expired. same manner and under the same regulations as if his Ps time had not expired, and in case of failure or neglect, shall incur the same penalties and forfeitures. And whereas it is represented to this assembly, that the commissioners of the land tax in some of the counties in the Northern Neck have, through misconstruction of the act of assembly passed in the October session, cone

been assessed

bove the land

No taxes to

thousand seven hundred and eighty-two, assessed on the Where quit landholders in the said counties, a quitrent of two shil- rents have lings and sixpence for every hundred acres of land over in the Northand above the taxes imposed upon the same, and the ern neck, oquitrent aforesaid has in one or more instances been yer and apaid into the public treasury: For prevention of the tax, the alike in future, and for remedy in case of such payments. mount to be VIII. Be it enacted. That no such commissioners refunded. shall in future assess upon the lands in any county in the said Northern Neck, more than the tax imposed by be assessed in law, as the same has also by law been equalized. And the Northern in cases where payments have been made to the sheriff, Ncck, more the same shall be by him deducted out of the sum pay- posed by the able for taxes in the present year, and all such discounts equalizing shall be allowed by the auditors to the sheriff in his set- law. tlement with them. And whereas, from the scarcity of specie in the frontier parts of this commonwealth, the inhabitants thereof have been unable to discharge the whole of the taxes due from them;

than that im

Counties, westward of the Blue

Ridge, except

IX. Be it further enacted, That it shall and may be lawful for the inhabitants of the counties westward of the Blue Ridge, except the counties of Frederick and Berkeley, to discharge all the arrearages of taxes for of taxes for the years one thousand seven hundred and eighty two Fredericksand one thousand seven hundred and eighty three, now burg&Berkeley, may disdue, in hemp at the rate of thirty shillings per hundred charge cerand twelve pounds, provided such hemp be delivered tain taxes in at the public warehouses in Richmond, Fredericksburg, hemp. or Alexandria, on or before the twentieth day of December, in the year one thousand seven hundred and eighty-five, and shall be clean, sound, and merchantable.