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CHAP. XXXVIII,

(Chapter LXXvin

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

Williams equally
Freeland Spice Pendleton, and
Elizabeth Jones, and their heirs.

among Mace

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 Frecland, said Mary: That the said James Freeland, by his last Spice Pen will and testament, bearing date the fourteenth day of

dieton, and

Elizabeth Marchi, 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 Willians in lands, slaves and personalities, whether in possession or remainder, is escheated and transferred io the commonwealth: And whereas application hath been made by Mace Freeland, brother of the said James Freeland, and uncle and heir on the part of the fatlier 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 Jones, 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:

II. 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,

VOL. XI.

CHAP. XXXIX.

Chapter LXXIX in original.]

[Chan. Rev. p. 163 ) See November 1781, c. 40.

An art to amend the act for ascer

taining certain taxes and dulies,
and for establishing a permanent

revenue.

That one

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Preamble.

1. 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 taxes divid.

half of the taxes imposed by an act intituled, ed.

"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 III. 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 re-
be 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 ced. proprietor er proprietors of land, his, her or their ten

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ant, attorney or overseer; or in case of infants, his, her
or their guardians refusing or neglecting to give an ac-
count of the quantity of lands or lots held by any of
them, or under their respective inanagement, the said
forfeiture shall be of twenty pounds only, to be reco-
vered 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 belt cattle, shall be paid on catde of all
ages.

. And be it further enacted, That all duties and Duties on
customs which now are, or hereafter shall become due ships and
to this commonwealth, upon ships, goods, wares and goods, to ba
merchandizes, or any other articles whatsoever by vir- val officers
tue of any law of this cominonwealth, 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 ceive the taxes County court

clerks.
or duties payable thereupon, or take bond from the im-
porter for the payment thereof, at the treasury, within
ihe 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 ae-
on 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 re-
quired not to settle with any sheriff for the taxes col-
lected under the said act, except the said sheriff do pro-
duce to them a copy of such list, certified by the clerk
of his court.

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

count.

comm9ion.

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How lands & IX. And be it further enacted, That so much of in 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 só distriined, for one inonth's credit, and shall take sufficient security residing in the county, 'for the payment thereof; 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, his. her or their security or securities, and proceed to sel? 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 gen

eral court, or the county court wherein the principal or either of his securities respectively reside, and such court shall give judgment 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 Power to of. 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 sheriffs.

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 the 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 receiviog such notes in the present circumstances of the country will lend greatly to the relief of the peo.. ple in the payment of their taxes; Be it therefore enact: ed, That the sheriffs 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 páy into the treasury. And in case any sheriff or collector shali 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.

XII. 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 bath obtain-cates when 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 pubļic 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 thousand seven hundred and eighty-two, for recruiting soldiers, shall be received in disebarge of the taxes imposed by the act “For ascer. taining certain taxes and duties, and for establishing a permanent révenue;" 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

to be receive

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