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CHAP. XXXVIII,

(Chapter LXXvin

in original.] An act lo vest the estate of Robert Williams equally among

Mace
Freeland; Spice Pendleton, and
Elizabeth Jones, and their heirs.

1. WHEREAS it is represented to this present ge- Estate o neral assembly, tijat James Freeland had cohabitation Robert Wil.

liams vested with a certain Mary Williams, and by her had issue

in Mace Robert Williams, after which he intermarried with the Freeland, said Mary: That the said James Freeland, by his last Spice Pen, will and testament, bearing date the fourteenth day of

dleton, and

Elizabeth March, one thousand seven hundred and seventy, de- Jones. vised to his said wife, his whole estate real and personal, for her life or widowhood, and the remainder after her deaih to the said Robert Williams, his natural son, in fee; that the said Robert Williams hath lately become felo de se, leaving neither "wife nor legal issue of his body, whereby the estate of the said Robert Willianus in lands, slaves and personalities, whether in possession or remainder, is escheated and transferred to the commonwealth: And whereas application bath been made by Mace Freeland, brother of the said James Freeland, and uncle and heir on the part of the father to the said Robert Williams, to vest the whole estate so devised by the said James Freeland to the said Robert Williams, equally among the said Mace Freeland, Spice Pendleton his sister, and Elizabeth Jories, to the latter of whom the said Robert Williams was engaged to be married, and by her left issue, and it is judged expedient and just so to do:

11. Be it therefore enacted, That the whole estate, real and personal, devised as aforesaid by the said James Freeland to the said Robert Williams, whether in possession or remainder, shall be, and the same is hereby vested equally among the said Mace Freeland, Spice Pendleton, and Elizabeth Jones, and their res spective heirs and assigns,

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CHAP. XXXIX.

Chapter LXXIX in original.]

[Chan. Rev. p. 163 ] See Novem ber 1781, c. 40,

An act to amend the act for ascer.

taining certain taxes and duties,
and for establishing a permanent

revenue.

1

1

ed.

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Preamble.

I. WHEREAS from the late cruel ravages of the enemy and destruction of private property, together with the great burthens already borne by the good people of this state, it is necessary to give them every possible alleviation in the payment of taxes required

for the support of the war; Be it therefore enacted, Collection of

That
taxes divid. one half of the taxes imposed by an act intituled,

“An act for ascertaining certain taxes and duties, and
for establishing a permanent revenue,” shall be col-
lected, received or distrained for on the first day of
July next ensuing, in the manner directed by the said
act; and the other half on the first day of November

following:
Deer skins. II. And be it further enacted, That skins of deer,
to be taken. well dressed and fitted for the purpose of making

breeches, be added to the specifics made commutable
with specie in payment of the taxes, that on land ex-
cepted, by the said act. That the skins so to be paid,
shall be received at the places appointed for the re-

ception of other specifics, and at the price of eight shilNew places lings per pound for every deer skin; and that the towns

of Manchester, Dumfries, Harrodsburg, and of Falspecifics.

mouth, be, and the same are hereby added to those ap-
pointed by the said act for the reception of specific ar-

ticles.
Sheriff not Ill. And be it also enacted, That where the sheriff
able to give cannot or will not give security for the due collection
collector to

of the taxes imposed by the said act, as thereby rebe appoint. quired, in such case the court of the county where such ed.

failure may happen, shall appoint one or more collec-
tor or collectors in due time, who shall give the secu-

rity and do the duty required of the sheriff by the said
Penalty on act.
proprietors IV. And be it further enacted, That where the said
failing to ac.

act inflicts a forfeiture of one hundred pounds on any count redu. ced. proprietor er proprietors of land, his, her or their ten

to receive

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ant, attorney or overseer; or in case of infants, his, her or their guardians refusing or neglecting to give an account of the quantity of lands or lots held by any of them, or under their respective management, the said forfeiture shall be of twenty pounds only, to be recovered as the said act directs.

V. And be it further enacted, That iostead of a list Explanation of all tithable persons, the same shall be given in of of títhables: all persons taxable by the said act; and that the tax imposed upon nett cattle, shall be paid on cattle of all ages.

VI. And be it further enacted, That all duties and Duties on customs which now are, or hereafier shall become due ships and to this commonwealth, upon ships, goods, wares and

goods to be

paid to nas merchandizes, or any other articles whatsoever by vir- val officer tue of any law of this commonwealth, shall be paid to the naval officer of the district where such duty or custom is directed to be paid; and the respective naval officers are hereby required to collect, account for, and pay into the public treasury, the amount of all such duties and customs, according to the several acts imposing the same, and under the pains and penalties therein coutained. And where there shall be no naval officer, if none, or or where any goods are imported by land, due entry importation shall be made thereof with the clerk of the county court by land, to wherein they are brought, who shall receive the taxes county court or duties payable thereupon, or take bond from the importer for the payment thereof, at the treasury, within the time prescribed by law.

VII. And be it further enacted, That the sheriff or Sheriff to collector shall give a receipt to each person from whom givereceipts he receives the taxes, specifying in what article such And return person paid his tax; and shall moreover return a list, a distinct aeon oath, of such payments to the clerk of his county court, immediately after his collection, copies of which list shall be fixed up in the said court-house for the in- . spection of the people; and the auditors are hereby required not to settle with any sheriff for the taxes collected under the said act, except the said sheriff do produce to them a copy of such list, çertified by the clerk of his court.

Allowanceto VIII. And be it further enacted, That in future the

comm wions pay

and allowance to the commissioners for assessing ers. lands, shall be the sum of seven shillings and six pence: each per day, and no more.

clerks.

count.

How lands & IX. And be it further enacted, That so much of the goods dis.

said act as declares, that where any distress shall be trained shall be sold, made pursuant to the said act, and ihe lands. goods or

chaitels will not sell for three fourths of their value, in the opinion of the officer making such distress, the same shall be sold for three months credit, in the same manner as goods taken by fieri facias, shall be repealed: And in all such cases as aforesaid, the officer making such distress, shall sell the lands, goods or chattels so distrained, for one inonth's credit, and shall take sufficient security residing in the county, for the payment thereot; and in case the saine shall not be paid within the said one month, such officer is hereby authorized and required to make immediate distress on the lands, goods or chattels of such purchaser or purchasers, bis. her or their security or securities, and proceed to sell the same for the best price that can be got in ready money.

X. And whereas the mode' prescribed by the said recited act for recovering the duties bonded with the

collectors will admit of great delay in the collection; Bonded du for remedy whereof, Be it enacted, That it shall and able on mo. may be lawful to and for the said collectors to recover tion.

the said duties so bonded, by motion made in the general court, or the county court wherein the principal or either of his securities respectively reside, and such court shall give judgmeot for the sum due on sucii bonds, with costs, and interest of five per centum on the same until paid. Provided always, Ten days previous notice in writing shall be given by such collector to the person or persons so to be moved against.

XI. And be it further enacted, That the court of to : ficers in Wil hustings of the city of Williamsburg, and the serjeant liamsburg:

for the said city, shall have the same power to proceed in the execution of the said recited act as the county courts and the respective shieriffs.

XII. And whereas Robert Morris, esquire, superinMorris's tendant of the finances of these United States, hath by notes to be his letter bearing date the twenty-ninth day of April received.

last, given assurance to this state, that his potes of ihe following tenor, to wit: “At sight pay to the bearer

dollars, for which this shall be your sufficient warrant;" signed Robert Morris, and directed to John Swanwick, Philadelphia, shall be received at the treasury of the United States in discharge of any debt due from this state, and hath therefore requested that the same may be taken in payment of taxes: And whereas the receiving such notes in the present circumstances of the country will tend greatly to the relief of the people in the payment of their taxes; Be it therefore enacted, That the sheriff's and collectors shall receive all bills of the above tenor that may be offered them in discharge of taxes due, or which may become due in the year one thousand seven hundred and eighty-two, by virtue of an act intituled, " An act for ascertaining certain taxes and duties, and for establishing a permanent revenue," which bills or notes the sheriffs or collectors shall account for and bona fide pay into the treasury. And in case any sheriff or collector shall fail to account with and pay to the treasurer for the time being, all the notes or bills of the above description he may receive for taxes, he shall forfeit and pay double the amount of the said notes he shall have so collected, to be sued for and recovered in the manner directed by the above recited act, for the recovery of other penalties therein mentioned.

XIII. And whereas the practice of granting certifi- Militia or micates for militia service, and of issuing treasury re- litary çertifi ceipts thereupon anticipating the revenue hath obtain- ja he receit. ed to the great prejudice of the public and the derange- ed for taxes ment of the finances, and it is necessary and essential to the public interest that every anticipation of the public revenue should be most explicitly forbidden and prevented; Be it therefore enacted, That no certificates, receipts or warrants for militia or military service, except receipts given under the act for supplying the south. ern army with waggons and horses, and except also certificates granted for money advanced agreeable to a requisition of the governor and council of the twentyeighth of February, one ihousand seven hundred and eighty-two, for recruiting soldiers, shall be received in discharge of the taxes imposed by the act “For ascer, taining certain taxes and duties, and for establishing a permanent revenue;". and that the several sheriffs or collectors of taxes or duties in this commonwealth, shall not be allowed to discount any such certificates, receipts or warrants issued by virtue of any former law, and by them received or to be received for their respective collections; but judgment shall be given in manner directed by the said recited act against the

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