Page images
PDF
EPUB

Penalty on

And the importer, or seller, shall, in the same manifest, render an account of all the slaves imported in the same ship, or vessel, and sold, belonging to the master, or any officer on board, commonly called pri- Buyer not an vileged slaves; and if any buyer shall not be an inhab- inhabitant to itant of this colony, such buyer shall pay down the pay the duty duty to the seller, who is hereby impowered and re- to the seller. quired to demand, receive, and account for the same, to the treasurer aforesaid, deducting six per cent. for his trouble: And every importer, or seller of slaves, importer for as foresaid, neglecting, or refusing, to deliver such neglecting to manifest, within the time by this act required, or fail- account with ing to pay the duties by him received, or concealing the treasur any part thereof, shall forfeit and pay one thousand pounds current money, recoverable, with costs, by the treasurer of Virginia, for the time being, by action of debt, in any court of record of this dominion, and by him to be applied to the same uses, intents, and purposes, as the said duty is directed to be applied.

er.

V. And be it further enacted by the authority afore- Treasurer to said, That the treasurer, as soon as conveniently may deliver the be, after the receipt of such manifest, or account of name of the sale, shall transmit to the sheriff of every county, the several buyers, and wherein the buyers respectively reside, lists of the sums due, to names of such buyers, and the sum due from each of the sheriffs; them, for the duty aforesaid, and every sheriff is here- who are to by required to receive such list or lists, to him di- collect; rected, and to demand, collect, and receive, of every person therein named, residing within his county, the sum or sums therein specified to be duc, from each person respectively: And in case of non-payment, to levy the same by distress, in like manner, as he is by law directed, to distrain for levies, and other public debts; and every such sheriff shall, on or before the and account twenty-fifth day of April, in every year, account with, treasurer beand pay to the said treasurer, the several sums by fore the 25th him received upon such lists, deducting only six per of April ancent. for his trouble, in collecting and paying the nually. same; and if any sheriff shall neglect, or refuse, to account and pay as aforesaid, for the whole amount of the lists to him transmitted, after the deduction aforesaid is made, and an allowance for persons not dwelling, nor having any effects, in his county, it shall be lawful, for the said treasurer, upon motion Penalty. made in the general court, or in the court of the county

with the

Proviso.

No duty to be paid, if

slaves die

within forty days after purchase;

or are ex

ported.

of such sheriff, to demand judgment against him, for all the monies due by the lists transmitted to him, to collect, and such court is hereby authorised, and required, to give judgment accordingly; provided that the sheriff have ten days previous notice of such motion.

VI. Provided nevertheless, That if any person, chargeable with the duty aforesaid, shall pay the same in money of his or her own importation into this colony, according to the directions of an act of Assembly, made in the nineteenth year of the reign of his present majesty, intituled, An act for reducing the laws made for laying a duty on liquors, into one act of Assembly, such person shall have an abatement or allowance, of fifteen per cent. out of the duty so paid, and the sheriff is hereby required to allow the same accordingly, and to indorse the sum upon which such allowance shall be made, upon the certificate of importation of the money.

VII. Provided also, That if any slave, or slaves, shall die within forty days after purchase, the buyer may make oath thereof before any justice of the peace, and obtain his certificate; which being produced, and delivered to the sheriff, he is hereby authorised and required, to allow and discharge such buyer, of so much of the said duty as he shall stand charged with, for such slave, or slaves. But all such certificates of slaves dying within forty days, shall be by the sheriff returned to the treasurer, at the time of passing the sheriff's accounts; and that where any person inhabiting within this colony, shall really and bona fide purchase any slave, or slaves, for his own proper use, and not in trust or for the use of any other person, not being an inhabitant of this dominion, for which the duty shall have been paid, or due, according to this act, and such person shall, within twelve months after such purchase, be desirous to export the same, such exporter shall give a particular account of the number of slaves he intends to export, to the naval officer of the district from whence they shall be exported, and shall subscribe such account, and declare upon oath, "That he is the true and lawful owner of "the slaves he desires to export, without any trust "for any other person, or persons, not residing with"in this colony, and that the said slaves shall be di"rectly carried out of this dominion, and not into the

Duty of naval

"province of North Carolina, upon his own account
"and risk, and shall not be sold or brought back again
"into this colony, without payment of the duty re-
"quired by this act:" Which oath every naval officer
of this dominion respectively, is hereby impowered officer.
and required to administer, and thereupon shall give
a certificate thereof to the exporter, who upon pro-
ducing and delivering the same to the sheriff, in case
the duty due upon importation shall not have been be-
fore paid, or satisfied, shall be allowed to draw back,
of the said duty, so much as he shall stand charged
with for the slave, or slaves, so exported; and if the
said duty has been paid to, and accounted for, by the
sheriff, then, upon producing the naval officer's certi-
ficate to the treasurer, the same shall be by him re-
paid.

VIII. And be it further enacted by the authority afore- Monies; how said, That the monies arising by virtue of this act, to be approshall be appropriated and applied for and towards priated. discharging the public debts, contracted during the late war with France, and to such other public use, and uses, as the General Assembly, from time to time, shall think fit to direct.

IX. But whereas it may often times be a great ease The seller to the buyers of slaves, if they are allowed to pay the may receive duty to the seller; Be it enacted by the authority afore- fore renderthe duty, besaid, That if the buyer shall be willing to pay the ing an acduty of any slave, or slaves, by him purchased, to the count. seller, before the time herein before limited for the said seller to return to the treasurer a manifest, or account of the slaves by him sold, it shall and may be lawful, for the said seller, and he is hereby impowered and required to receive the same; any thing herein before contained to the contrary, or seeming to the contrary, notwithstanding: And the seller shall account for, and pay to the said treasurer, the duty by him so received, in the same manner, with the like allowance, and under the like penalty for non-payment, as herein before is directed, allowed, and inflicted.

And account with the

treasurer:

CHAP. II.

An Act for continuing a clause of an act of Assembly therein mentioned.

I. WHEREAS by a clause in an act of Assembly, made in the twenty second year of the reign of his present majesty, intituled, An act for continuing the act, intituled, An act for reducing the laws made for laying a duty upon liquors, into one act of Assembly, an additional duty of one penny per gallon, was laid upon rum, brandy, distill'd spirits, and wine imported, which will expire on the first day of January, one thousand seven hundred and fifty three; and whereas it is necessary, for discharging the public debts, and other exigencies of this government, that the said duty should be continued:

or,

II. Be it therefore enacted, by the Lieutenant-GovernCouncil, and Burgesses, of this present General Assembly, and it is hereby enacted, by the authority of the same, That the said clause in the said recited act, and every article thereof, shall continue and be in force, from and after the first day of January, one thousand seven hundred and fifty three, until the tenth day of June one thousand seven hundred and fifty five, and no longer.

CHAP. III.

An act for continuing and amending the act, intituled, An act for amending the staple of tobacco, and preventing frauds in his majesty's customs.

I. WHEREAS the act of Assembly made in the twenty second year of the reign of his present majesty, intituled, An act for amending the staple of tobac co, and preventing frauds in his majesty's customs,

hath been found in a great measure to answer the good end and design thereof; yet for the rendering the same more beneficial and convenient:

are discon

houses ap

II. BE it enacted, by the Lieutenant Governor, Coun- What public warehouses oil, and Burgesses, of this present General Assembly, and it is hereby enacted by the authority of the same, tinued. That from and after the twentieth day of October next, the public warehouses for the inspection of tobacco at Wainwright's, in the county of Isle of Wight; at Naylor-Hole, on Rappananock creek; at Turkey is land, in the county of Henrico; and at Hampton in the county of Elizabeth City, be, and the same are hereby declared to be discontinued, and shall no longer be accounted public warehouses for the inspection of tobacco; and that from and after the said twentieth day of October next, public warehouses for the inspection of tobacco, be appointed at the following places, to wit, in the county of Isle of Wight, on the lots New wareof Arthur Smith, in the town of Smithfield, to be under the same inspection with Smith's warehouses on pointed. the east side of Pagan creck, in the said county: In the county of Elizabeth-City, on the lands of Wilson Curle, gentleman, adjoining to the town of Hampton; in the county of Richmond, at Cat-Point, on Rappahanock creek, to be under the same inspection with the warehouses on the land of Sir Marmaduke Beckwith, bart. in the same county: In Henrico county, at Shockoe's on James river, on the land of William Byrd, esq. near to the place where the warehouses now are, to be call'd Byrd's warehouses; in the same county, on the upper side of Four-mile creek, on the land of John Pleasants the elder, and on the lower side thereof, on the land of Charles Woodson, to be under one inspection; and in the county of King-George, at Falmouth, on the upper lots of John Dixon, gentle

man.

warehouses.

III. And be it further enacted, by the authority afore- 'The rents of said, That there shall be paid and allowed for the rent the several of the warehouses at Hampton, seven pounds per annum, and the several other warehouses above-mentioned, eight pence per hogshead, for every hogshead of tobacco, that shall be inspected and delivered out of the same, respectively.

II. And for the more equal settlement of the sala- The salaries ries of the several inspectors, at the warehouses here- of the severafter mentioned; Be it further enacted, by the authori- al inspectors.

« PreviousContinue »