bacco.

XVII. And for the raising the several sums of mo- Duty on toney hereby given and granted, Be it enacted, by the authority aforesaid, That a duty of two shillings for every hogshead of tobacco passed and delivered out at and from the several warehouses in this colony, between the twentieth day of October next, and the twentieth day of October in the year one thousand seven hundred and sixty-four, shall be paid by the owner or proprietor thereof, which said duty the several inspectors at the said warehouses shall, and they are hereby impowered and required, to collect and receive, without fee or reward, of and from the said owners and proprietors before they deliver such tobacco out of their respective warehouses, and shall be by them accounted for upon oath, and paid to John Robinson, esquire, treasurer of this colony, or to the treasurer for the time being, appointed by or pursuant to an act of Assembly, and shall be accounted for by the said treasurer to the General Assembly, after deducting two per centum for his salary in receiving and paying the

same.

XVII. And be it further enacted, by the authority a- Tax on tithforesaid, That a tax or duty of two shillings shall be ables. paid for every tithable person in this colony to the sheriff of the county where such person shall be inlisted by the person inlisting such tithable, on or before the tenth day of April one thousand seven hundred and sixty-one, and the further tax or duty of two shillings for every such tithable person shall be paid in like manner on or before the tenth day of April one thousand seven hundred and sixty-two, and that a further tax or duty of two shillings for every such tithable person shall be paid in like manner on or before the tenth day of April one thousand seven hundred and sixty-three, aud that a further tax or duty of two shillings for every such tithable person shall be paid in like manner on or before the tenth day of April one thousand seven hundred and sixty-four, which taxes shall be collected by the sheriffs according to the lists of tithables taken and subsisting at the time of payment in each year; and where the sheriff shall discover any tithables not inlisted, such sheriff is hereby impowered and required to collect and levy the said taxes respectively upon the person so discovered, and shall account for and pay the same in like manner as if such tithable had been inlisted; and that a tax of one shil- Tax on land.

How the

land tax to

in the nor

ling for every hundred acres of land, and after that rate for a greater or lesser quantity, shall be paid by the owner or proprietor thereof on or before the said tenth day of April in each of the said years, one thousand seven hundred and sixty-one and the three next following, to the sheriff of the county wherein such land shall lie, and to be collected by and according to the rent-rolls delivered to the sheriffs respectively for the collection of his majesty's quit-rents in each of the said years.

XVIII. And for enabling the sheriffs to collect the said land-tax from the proprietors of lands within the be collected territory of the right honorable Thomas, lord Fairfax, Be it further enacted, That every such proprietor thern-neck shall, on or before the first day of January immediately preceding the time of payment in each of the said years, deliver to the clerk of the county where he or she shall reside, or the lands lie, a just and true account of the quantity of land by him or her held with in the said territory, according to the quantity for which they have usually held the same; and every person failing so to do, shall forfeit and pay the sum of ten pounds for every such failure, to our sovereign lord the king, to the same use as the taxes hereby laid are appropriated, and to be recovered with costs in any court of record within this dominion. And such clerk shall, within three months thereafter, transmit a true copy of such lists to the treasurer of this colo ny for the time being, and shall also deliver another copy of such lists to the sheriff of the county, or other person appointed to collect the said land-tax, within one month after he shall receive the same, who is hereby required to collect the said land-tax, from the said proprietors, according to the accounts so delivered respectively. And every clerk failing to do his duty herein, shall, for every failure, forfeit and pay the sum of five hundred pounds, one half to our lord the king, for the public use, to be paid and disposed of as be fore directed, and the other moiety to the informer, to be recovered as before directed. And where the sher iff or collector shall discover that any persons hold lands within his county, of which no account is rendered as aforesaid, such sheriff or collector, is hereby required to collect and levy the said tax, and account for and pay the same in the same manner as if an account of the said land had been rendered as aforesaid.

And in case of failure in the payment of the said landtax or poll-tax, at the times herein before limited for the payment thereof respectively, it shall and may be lawful for the sheriff or collector of each county to levy the same by distress and sale of the slaves, goods, and chattels of the person so failing, in like manner as is provided in case of other distresses: And where there are no effects to be found upon the lands hereby chargeable with the said land-tax, it shall be lawful for the sheriff of the county where such lands lie, or the sheriff of the county where the proprietor of the land lives, to levy the said tax upon the estate of such proprietor wherever the same can be found.

XIX. And be it further enacted, That the several Taxes to be sums of money to be collected in pursuance of this act, paid to the for the said land-tax and poll-tax, shall be by the she- treasurer. riffs, respectively accounted for, upon oath, and paid to John Robinson, esquire, treasurer of this colony, or the treasurer for the time being, appointed by or pursuant to an act of Assembly, on or before the tenth day of June next following the time herein before limited for the payment of the said taxes in each year, after deducting five per centum for each sheriff's salary in collecting the same, to be accounted for by the said treasurer to the General Assembly, after deducting two per centum for his salary in receiving and paying the

same

XX. And be it further enacted, by the authority afore- Sheriffs to said, That the sheriff of every county shall, on or be- give bond. fore the first day of December, one thousand seven hundred and sixty, give bond and security before the court of the county whereof he is sheriff, for the due collection and payment of the said taxes so to be collected by him the year ensuing; and every sheriff shall, in like manner, on or before the said first day of December, in each of the three following years, give bond and security for the collection and payment of the taxes by this act required to be collected and paid in the year next following the time of giving such bonds, respectively; and if any sheriff shall die or be removed from his office after having given such bond, and before the collection is made for which such bond is given, the succeeding sheriff shall, in like manner, give bond and security at the time he shall be sworn into his office, and shall collect, levy and account for so much of the said taxes as shall remain unpaid to the

Proviso

where sher iffs cannot procure se curity.

sheriff so dying or being removed. And if any sheriff shall fail or refuse to give security for collecting the taxes imposed by this or any former act of Assembly, according to the directions of such act, every such sheriff shall forfeit and pay the sum of one hundred pounds, and the justices of the court where such neglect or refusal shall happen, shall, and they are hereby required to order the person appointed to prosecute for the king in such court, to exhibit an information in the name of our sovereign lord the king against such sheriff for the recovery of the same, which, when recovered, shall be paid to the treasurer aforesaid, and applied to the same uses as the taxes hereby imposed are directed to be applied.'

XXI. Provided always, That if such sheriff shall, in open court, on his corporeal oath, depose that he hath used his best endeavours to procure such security and cannot get the same, then he shall not be liable to such penalty: And upon such refusal or failure the county court is hereby impowered and required to appoint some other person to collect the taxes by this act directed to be levied by such sheriff, and the person so appointed shall give bond and security, in like manner, and shall have power and authority, and is hereby required to collect, levy, and account for the said taxes in the same manner as is directed in the case of the sheriff; and if no other person will undertake such collection, such court shall certify the refusal or inability of the sheriff to the governor or commander in chief for the time being, who, upon such certificate being produced to him, is hereby impowered and desired to appoint some other fit and able person to be sheriff of such county in the room of the sheriff so refusing or disabled, as aforesaid, which person, so appointed, shall, at the next court to be held for his county, after the date of his commission, give bond and security for the due collection and payment of the taxes laid by this and former acts, and shall account for and pay the same in like manner as is directed in this or such former acts, respectively, and shall be subject to the same penalty for refusing or neglecting to give security, recoverable in the same manner as is herein before directed: And if any sheriff or collector shall refuse or neglect to account for and pay the said taxes, according to the directions of this act, after deducting the several sums chargeable to persons who have no visible

estate in his county, it shall and may be lawful for the general court, or the court of the county whereof he is sheriff or collector, upon a motion to them made by the treasurer, to give judgment against such sheriff or collector and his security, his or their executors or administrators, for all the money wherewith he shall be chargeable by virtue of this act, and thereon to award execution, provided that such sheriff or collector, and their securities, have ten days previous notice of such motion.

An addition

XXII. And be it further enacted, by the authority aforesaid, That from and after the ninth day of July, al duty on one thousand seven hundred and fifty-eight, during slaves imthe term of seven years, there shall be paid for all slaves ported. imported into this colony, for sale, either by land or water, from any port or place whatsoever, by the buyer or purchaser thereof, after the rate of ten per centum on the amount of each respective purchase, over and above the several duties already laid upon slaves imported, as aforesaid, by any act or acts of Assembly now subsisting in this colony, which said additional duty shall be paid, collected and accounted for in such manner and form, and according to such rules, and under such penalties and forfeitures as are mentioned, prescribed, and appointed for the paying, collecting, and accounting for the duties already imposed upon slaves imported by the several acts of Assembly now in force.

emitted.

XXIII. And whereas by reason of the great scar- Treasury city of gold and silver in this colony, the taxes impo- notes to be sed by this act cannot be collected in time to answer the purposes hereby intended, Be it enacted, by the authority aforesaid. That it shall and may be lawful for the said treasurer, or the treasurer for the time being, appointed as aforesaid, to issue and emit treasury notes to answer the demands that shall be made upon him for the purposes aforesaid, so as the whole sum of such notes so to be issued shall not exceed the sum of eighty thousand pounds.

XXIV. And whereas the allowing treasury notes to old notes to bear interest is found to be very burthensome to the be called in. country, and not to have answered the good purposes intended by former acts of Assembly, and it will be prejudicial to have notes of different value circulating at the same time: Be it therefore enacted, by the authorL-VOL. 7.